TRS: SCAR

Small Claims Assessment Review (SCAR) provides dissatisfied New York State homeowners with the opportunity to obtain a review of the grievance decision of their local Board of Assessment Review (BAR). The SCAR program is set out in Title 1-A of the Real Property Tax Law (RPTL).

Eligibility:

To be eligible for SCAR, your property must be a one-, two-, or three-family home that you live in and use exclusively for residential purposes. A seasonal residence can qualify provided that, during the period it is in use, you, the owner, occupy it. Vacant land parcels also can qualify provided they are too small to contain a residence.

SCAR may not be used in the case of a four-family or larger residence, a cooperative unit, certain condominium units, an unoccupied building, property owned by a corporation or a partnership, a house whose owner lives elsewhere, or a house that contains an office or store.

Limitations: You may not request an assessment lower than you requested in your grievance to the BAR. If your property is valued at more than $450,000, the maximum reduction you can request is 25%.

If you get a SCAR reduction, you may not challenge your assessment again the next year without special circumstances.

Process: SCAR requires a $30 fee and takes place before a specially trained hearing officer in an informal setting. You must file the SCAR petition within 30 days of the publication of the final assessment roll. Within 10 days of filing the SCAR petition, it must also be sent by certified mail return receipt requested to the clerk of the assessing unit, the assessor or the chairman of the board of assessors, the clerk of the school district, the county treasurer and, if applicable, the village clerk.

After your petition has been properly filed, a hearing officer will schedule a hearing for your case. At the hearing, the assessment is presumed to be correct - you bear the burden of proof: It’s up to you to prove your case by substantial evidence. Once you meet the burden and rebut the presumption of validity, the hearing officer must weigh the entire record to determine whether you have established by a preponderance of the evidence that your property is overvalued.

The hearing officer will make a decision within 30 days of the conclusion of the hearing. The decision may grant your petition in full, grant your petition in part, deny your petition, or dismiss your petition on jurisdictional grounds. The decision must state the findings of fact and evidence upon which it was reached and it must be filed with the clerk of the court. Once the decision is filed, it is final.

If your assessment is reduced through SCAR, it cannot be increased the next year unless (1) the property is subject to an area-wide revaluation, (2) the property has been improved or altered, (3) there is a zoning or governmental change which impacts value, (4) the property has been reclassified or (5) an exemption affecting the property has changed.

Conclusion: The SCAR process is designed to enable property owners to represent themselves, but most homeowners who file for themselves don't get the reduction they deserve. Many are unprepared and don't have the time, experience or tools to deal with the time-consuming, complicated grievance process. Many property owners choose to have an experienced agent represent them, just as they might choose to have an accountant prepare their income tax returns.

TRS handles every step of the process for you, from beginning to end. Once you sign up with us, we prepare all the papers, ensure that all the papers are filed properly and on time, prepare the evidence to prove your case, make all the phone calls, and go to all the conferences and hearings to argue your case.

SMALL CLAIMS ASSESSMENT REVIEW (SCAR)

Small Claims Assessment Review (SCAR) provides dissatisfied New York State homeowners with the opportunity to obtain a review of the grievance decision of their local Board of Assessment Review (BAR). The SCAR program is set out in Title 1-A of the Real Property Tax Law (RPTL).