“If you own property in New York State, you are eligible for formal review of your assessment.
There are two levels of formal review:
Administrative review – the “grievance” process is conducted at the municipal level
Judicial review
In order to pursue judicial review you must first go through administrative review
includes two options:
Small Claims Assessment Review (SCAR) – a low-cost option available to most homeowners;
Tax certiorari proceedings in State Supreme Court – to pursue this option, you should contact an attorney.”
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New York State Department of Taxation and Finance