What is a SCAR petition and how do I file one in New York?

Small Claims Assessment Review (SCAR) is the low-cost judicial alternative to a formal tax certiorari lawsuit. It is authorized by N.Y. RPTL §730 and administered by the New York State Unified Court System.

Who qualifies. SCAR is available only to owners who live in their one-, two-, or three-family dwelling used exclusively for residential purposes (or who own vacant land too small for such a dwelling). Landlords of larger buildings and commercial owners must use an Article 7 proceeding instead.

You must grieve first. SCAR reviews the assessment as set by the Board of Assessment Review (or the Nassau Assessment Review Commission, or the NYC Tax Commission). You cannot file a SCAR petition unless you filed a timely Form RP-524 grievance and received an adverse or partial determination.

The fee and deadline. The filing fee is $30 under RPTL §730. The petition must be filed within 30 days after the final assessment roll is filed (or notice of that filing is published), whichever is later. This is a different, later deadline than Grievance Day — do not confuse the two.

How it works. You file the SCAR petition (court form, e.g. the SCAR petition with the Supreme Court clerk in your county) and a specially trained hearing officer — not a judge — hears the case informally. The process is designed for self-represented homeowners; formal rules of evidence are relaxed. See the SCAR petition and instructions.

Cost-benefit. With only a $30 fee and an informal hearing, SCAR is usually worth pursuing if the BAR ignored solid comparable-sales or residential-assessment-ratio evidence.