So you thought you were done…you learned all of the tax appeal vocabulary and process, got everything in on time, you in a sense “ran the good race.” Now, you find out that you were denied a reduction in your property assessment or disagree with the reduction given your property by the BAR. What is a homeowner to do? Ask yourself…do I have a strong case? Do I have the time/energy to continue? Do I feel qualified to represent myself? If you answered yes read on for an explanation of the next steps in the process.
If you are dissatisfied with the decision of the BAR, you may seek judicial review by beginning a tax certiorari proceeding in New York State Supreme Court, pursuant to Article 7 of the Real Property Tax Law, or by beginning a proceeding for Small Claims Assessment Review (SCAR).
According to the New York State Unified Court System, “a Small Claims Assessment Review (SCAR) is a less costly and more informal alternative to a formal Tax Certiorari proceeding, which can be time consuming and expensive.”
SCAR was developed to provide homeowners with a simple way to challenge their assessments. It is only available to owner-occupants of one, two or three family dwellings which are used exclusively for residential purposes, or the owners of vacant land that is not of sufficient size to contain a one, two or three family dwelling.
To begin the process you must file an original SCAR petition (form RPTL 730 found on the New York State Office of Real Property Tax Services website http://www.orps.state.ny.us/) and two copies with the County Clerk within 30 days of the publishing of the final roll. You must also file or deliver by certified mail, a copy of the SCAR Petition within ten (10) days of having filed with the County Clerk to the clerk of the assessing jurisdiction, and by regular mail to the assessor of the district, the clerk of the school district, and the county treasurer.
After the SCAR petition has been filed you will be given a hearing date with a hearing officer. Hearing officers are generally individuals with some law or real estate background. They could be lawyers, brokers, appraisers, or ex-assessors. You will meet with the hearing officer, the town assessor and sometimes the town attorney. You may bring the appraiser or other witnesses to support your case. Both sides present their arguments and the hearing officer decides the case.
For properties having an equalized value (see our post “Over assessed, Confused, Should You Grieve Your Taxes…for further explanation) of $450,000 or less, the reduction you can request in the SCAR proceeding is limited by the reduction you requested in the grievance before the BAR. If the equalized value of the property exceeds $450,000, the reduction may not exceed 25% of the assessment, or the reduction sought in the grievance before the BAR.
The decision of the SCAR hearing can be for the value claimed by the town, the value claimed by you or something in between. This is the final stage of the process and whatever the decision, it stands for the roll year. You have no other recourse to argue your assessment.
Should you win any reduction in value, you cannot file again the following year. If you are not granted any reduction, there is no filing restriction.
The above information can be substantiated by, “What to Do if you Disagree with Your Assessment Section 3: Small Claims Assessment Review” published by the New York State Office of Real Property Services. The New York State Unified Court System website can also substantiate the information above.
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