Who May File a Petition? | What Assessment May Be Reviewed? |
When and Where Must the Petition Be Filed? | Procedural Steps for SCAR
Who May File a Petition?
A SCAR petition may be filed by any property owner who:
- was aggrieved by an assessment;
- owns and occupies a one, two, or three family residence that is used exclusively for residential purposes or owns an unimproved lot that is not of sufficient size as determined by the assessing unit to contain a one, two or three family residential structure; and
- has filed a written complaint with the Board or ARC.
The only condominiums that qualify as property subject to a SCAR proceeding are: (1) owner-occupied condominiums used exclusively for residential purposes that are located in Nassau County and New York City and are designated as "Class One" property, (Real Property Tax law "RPTL" §1802 ) and (2) owner occupied condominiums used exclusively for residential purposes that have been designated in the "homestead" class in jurisdictions outside Nassau County and New York City.
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.
What Assessment May Be Reviewed?
Only assessments on the current final assessment roll completed and filed by the assessor may be reviewed. The right to review is based upon the timely filing of a written petition. A separate petition must be filed for each separately assessed lot, parcel, piece or portion of property (see RPTL §§730, 102). The reduction requested can not be more than the reduction that the property owner requested in the grievance filed with the Board or the ARC. For properties having an equalized value of $450,000 or less, the amount of reduction in assessment sought in the SCAR proceeding is only limited by the amount of the reduction sought in the grievance before the Board or ARC. If the equalized value of the property exceeds $450,000, the requested reduction may not exceed 25 percent of the final assessment, or the reduction sought in the grievance before the Board or ARC, whichever is less.
When and Where Must the Petition Be Filed?
The original petition and two copies of the petition must be filed with the Clerk of the county in which your real property is located, within 30 days of the filing of the final assessment roll for your assessing unit. Your petition must be accompanied by a $30 filing fee and should include support for the petition. The failure to timely file the petition may result in the dismissal of the claim.
Towns and villages are separate assessing units. Therefore, if the property is located in a village, filing a petition with respect to the town assessment or the village assessment will not affect the assessment by the other jurisdiction.
Procedural Steps for SCAR
- The assessing jurisdiction must first publish of the tentative assessment roll
- Property owners must appear before the Board or the ARC on Grievance Day (which is scheduled by the assessing jurisdiction) to exhaust all others remedies prior to filing a SCAR petition
- The assessing jurisdiction publishes the final assessment roll
- The petitioner files the original petition and two copies of the petition with the County Clerk within 30 days of the filing of the final assessment roll, and pays a $30.00 filing fee
- The petitioner serves by regular mail (unless otherwise specified herein) copies of the
SCAR petition on the Clerk of Assessing Unit named in the petition (only certified
mail, returned receipt requested or personal service), the Assessor or Chairman of the Board of Assessors, Clerk of the School District, County Treasurer, and the Clerk of the
Village (if necessary), within 10 days of filing with the County Clerk
- The County Clerk retains 1 copy of the SCAR petition and forwards 2 copies to the
Supreme Court SCAR Clerk
- The Supreme Court SCAR Clerk retains 1 copy of the SCAR petition and forwards 1
copy of the SCAR petition, 3 decision forms and a notice of appointment to serve for however many cases have been assigned, to the SCAR Hearing Officer (Note: this step
may vary from jurisdiction to jurisdiction). The SCAR Hearing Officer reviews the cases for conflicts of interest, such as family or business relationships. If a conflict exists, he or she must contact the Supreme Court SCAR Clerk and the case will be reassigned.
- Unless the hearing has already been scheduled by the Supreme Court SCAR Clerk, the
SCAR Hearing Officer schedules and hears cases within 45 days after the final day
for the filing petitions (RPTL §732). If the SCAR Hearing Officer is scheduling the
hearing, he or she must contact both parties and give at least 10 days notice (see
Uniform Rules for Trial Courts [22 NYCRR] §202.58[e]). If an evening hearing is requested, it must be granted unless an extraordinary circumstance exists (see Uniform
Rules for Trial Courts [22 NYCRR] §202.58 [e]).
- The SCAR Hearing Officer renders his or her decision within 30 days of the hearing. The signed decision form constitutes a judicial order and copies must be mailed to:
1. The Petitioner or Designated Representative;
2. Clerk of the Assessing Unit - this is only notification they get that there is a change in
3. The Clerk of each Tax District named in the petition; and
4. The Supreme Court SCAR Clerk.