General Information

  • A SCAR petition may be filed by:

    OR

    • Any person aggrieved by an assessment of a one, two or three-family, owner-occupied residential structure used exclusively for residential purposes: who has filed a written complaint with the board of assessment review (or other administrative review body of the assessing unit) in regard to that assessment.
    • Any person aggrieved by an assessment of a one, two or three family, owner-occupied residential structure used exclusively for residential purposes who has filed a written application for correction with the New York City Tax Commission in regard to that assessment.
  • Condominiums are not eligible for small claims review, EXCEPT

    OR

    • owner-occupied condominiums used exclusively for residential purposes that qualify as Class One property under the provisions of Article 18 of the Real Property Tax Law.
    • (1) owner-occupied condominiums used exclusively for residential purposes that are located in Nassau County and designated as "Class One" property. (See Section 1802(1), Real Property Tax law), and (2) condominiums that have been designated in the "homestead" class in any approved assessing unit, are eligible.

Petitions may be completed by the property owner or by a hired representative. If a representative files the petition, the property owner must complete the "Designation of Representative" section of the petition.