O'Connor outlines how New York taxpayers can use SCAR to challenge property assessments

O'Connor released an overview of New York's Small Claims Assessment Review process, a post-grievance step for homeowners and businesses that want another shot at lowering property taxes. The guidance highlights filing deadlines, evidence requirements, and the potential for a tax reduction, refund, and one-year assessment freeze.

Why it matters: - SCAR gives New York property owners a second path to challenge assessments after a grievance is rejected or the settlement is too small. - The process can lower property taxes, trigger refunds on taxes already paid and freeze an assessment for one year if the taxpayer wins. - The review is especially relevant in high-tax counties around New York City, where protests have become more common.

What happened: - O'Connor published an overview of the Small Claims Assessment Review, or SCAR, for property owners in counties around New York City. - The release says most grievance deadlines in those counties have already passed. - SCAR is described as a more formal challenge to property taxes and values after the grievance stage. - The process is aimed mainly at single-family homes. - Filing a SCAR petition costs $30. - After filing, a hearing officer schedules a meeting and the property owner submits documentation and evidence.

The details: - SCAR filings open 30 days after publication of a county’s final assessment roll. - The final assessment roll sets certified property values used to calculate taxes for the coming year. - The release says those values typically cannot be changed once filed, except through litigation or SCAR. - County deadlines are final, and taxpayers cannot file after the deadline passes. - Petitions are usually filed with the County Clerk, either in person or by mail. - The most common grounds for SCAR are excessive assessment and unequal assessment. - Excessive assessment means a home’s market value is higher than what it would sell for on the open market. - Excessive assessment can also involve missing or partially applied exemptions. - Unequal assessment means a property is assessed higher than similar homes in the same location. - Property owners should gather photos showing condition, damage or deferred maintenance. - Repair estimates and other documents can support the claim. - For excessive assessment, the release recommends comparable sales from the past three years. - Comparable properties should be similar in size, age, location, room count, classification and improvements. - For unequal assessment, property owners should gather assessment records instead of sales records. - The hearing starts with a presumption that the assessor’s numbers are correct, making evidence especially important. - A hearing officer usually issues a decision within 30 days. - A successful petition can reduce the assessment and property taxes. - A successful petitioner also receives a one-year freeze that prevents the assessment from rising the following year. - If taxes were already paid, the owner receives a refund check for the difference. - The release says many taxpayers use professional representation at the SCAR level. - Representatives do not have to be attorneys, though some are. - Representatives can file petitions and appear at hearings for property owners. - In New York City, roughly 98% of cases use professional representation.

Between the lines: - The guidance frames SCAR as a practical option for homeowners facing high tax bills and tight deadlines. - The emphasis on evidence suggests taxpayers need to build a stronger record at SCAR than they may have needed at the grievance stage. - The heavy use of professional representation in New York City points to a process that many taxpayers may view as difficult to navigate alone.

What's next: - Property owners need to confirm their local final roll date with the assessor because filing deadlines vary by county and municipality. - The release lists 2026 deadlines for New York City, Nassau, Westchester and Suffolk. - New York City: October 25, 2026. - Nassau: April 30, 2026. - Westchester, excluding Yonkers and some other towns: August 31, 2026. - Suffolk: July 31, 2026. - O'Connor says property owners interested in help can enroll in its Property Tax Protection Program, which has no upfront fee and charges only if taxes are reduced.