What is a Small Claims Assessment Review (SCAR)?

The Small Claims Assessment Review is a procedure that provides property owners with an opportunity to challenge the assessment on their real property as determined by the Board of Assessment Review (the Board) (in counties outside Nassau and NYC) or the Assessment Review Commission (ARC) (in NYC and Nassau County). It is a less costly and more informal alternative to a formal Tax Certiorari proceeding, which can be time consuming and expensive. As outlined in Section 730 of the Real Property Tax Law, property owners may petition the court for review of their property assessment before a specially trained hearing officer for a nominal fee of $30.