Small Claims Assessment Review (SCAR)
N.Y. Real Property Tax Law § 730
Establishes the Small Claims Assessment Review (SCAR) special proceeding for an expedited, low-cost judicial review of assessments claimed to be unequal or excessive, available to owners of a one-, two-, or three-family owner-occupied structure used exclusively for residential purposes (or qualifying unimproved land) who first filed an administrative complaint (in Nassau, an Application for Correction with the Assessment Review Commission). The petitioner files a petition on a form prescribed by the Office of Court Administration within thirty days after the final assessment roll is filed, with a $30 filing fee; failure to file within that time is a complete defense and requires dismissal of the petition.
Who must comply
Other NASSAU regulations
Recording of Conveyances
N.Y. Real Property Law § 291
Four-Class Property Classification
N.Y. Real Property Tax Law § 1802
Assessment Review Commission
N.Y. Real Property Tax Law § 523-b
Special Assessing Units - Definitions and Classification of Real Property
N.Y. Real Property Tax Law §§ 1801-1802 (art. 18)
Tax Certiorari (RPTL Article 7)
N.Y. Real Property Tax Law Article 7 (§§ 700-744)
ASIE Mandatory Income/Expense Filing
Nassau County Administrative Code § 6-30.0 (Local Law No. 8-2013)
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