You filed your Application for Correction with the New York City Tax Commission. You went to the hearing, or you waited for the screening. And the answer came back: no reduction, or an offer so small it barely moves your bill. For most owners, that letter feels like the end of the road. It is not. If you own and live in a one-, two-, or three-family home, New York State law gives you one more shot at a lower assessment – a streamlined court process called Small Claims Assessment Review (SCAR). No lawyer required. A $30 filing fee. And a hearing officer instead of the agency that already turned you down.
This guide walks through exactly who qualifies, the forms and deadlines, where to file, and the prerequisites that trip people up. It is written for the homeowner doing this themselves, in plain English first.
First, the agency map – and the phone number to keep handy
Three different bodies touch your property tax, and confusing them costs people their appeals every year:
The NYC Department of Finance (DOF) values your property and mails you the Notice of Property Value (NOPV) on or about January 15 each year. The NYC Tax Commission is a separate, independent city agency that reviews the assessed value, tax class, and exemptions DOF set – it is the administrative appeal. And the State Supreme Court is where judicial review happens after the Tax Commission is done. SCAR lives at that last level.
The Tax Commission’s phone number is (212) 669-4410, and its office is at 1 Centre Street, Room 2400, New York, NY 10007. Keep that handy, but understand its limit: the Tax Commission does not give out SCAR petition forms and cannot give you legal advice. SCAR is a court process, so the forms come from the County Clerk.
The appeal ladder, in order
SCAR is the top rung. Before you climb to it, it helps to see the whole ladder, because each rung has its own deadline and its own purpose:
- Request to Update (RTU) property data – if the descriptive facts on your NOPV are wrong (square footage, number of units, building class), you fix that with DOF, not the Tax Commission, using the RTU form at nyc.gov/updatepropertydata. DOF reviews these between the tentative roll (January 15) and the final roll (around May 25).
- Request for Review (RFR) of market value – if you think DOF’s market value is simply too high, the RFR is the informal DOF-level look, filed at the same place. The Class 1 deadline is generally March 15.
- Tax Commission Application for Correction – the formal administrative appeal of assessed value, tax class, or exemptions. For a Class 1 home you file Form TC108; the Tax Commission must receive it by March 15 (March 1 for Class 2, 3, and 4). This step is not optional if you ever want to reach SCAR.
- Small Claims Assessment Review (SCAR) or an Article 7 tax certiorari proceeding – judicial review, after the Tax Commission issues its determination.
An important note on the RTU and RFR: filing them with DOF is not a substitute for filing the Tax Commission application. If you only argue with DOF and skip the Tax Commission, you forfeit your right to go to court later. That is the single most common way owners accidentally close their own appeal.
Do you qualify for SCAR?
SCAR is deliberately narrow. Under Section 730 of the New York Real Property Tax Law (RPTL), you may file a SCAR petition only if:
- The property is improved by a one-, two-, or three-family home;
- It is owner-occupied – you live there; and
- It is used exclusively for residential purposes.
Condominium units qualify only if they are class 1 under Article 18 of the RPTL. You cannot use SCAR for a four-family house, a co-op, a Class 2 condo, an unoccupied building, a property owned by a corporation, a home whose owner lives elsewhere, or any property that contains a store or office. Those owners are not without options – they go the Article 7 tax certiorari route in Supreme Court instead, which is more formal and where both the State and the Tax Commission recommend hiring an attorney.
The prerequisite that decides everything
This is the rule that ends more SCAR cases than any factual dispute: a SCAR proceeding is valid only if you already filed a timely Application for Correction with the Tax Commission – usually by March 15 for one-, two-, and three-family homes. If you never filed the TC108, you cannot file for SCAR. Full stop.
There is a second trap. If you accepted a Tax Commission offer of reduction – even a small one, signed on the dotted line – you give up your right to SCAR or any other judicial proceeding for that year. So before you sign any offer, decide whether you would rather take the bird in hand or roll the dice in front of a hearing officer. You cannot do both.
And SCAR reviews only the claims you already raised with the Tax Commission. You cannot spring a brand-new argument on the hearing officer that you never put in your application.
What you can actually argue
SCAR petitions are limited to two kinds of claims:
Unequal assessment – your property is assessed at a higher percentage of its market value than the average for all one-, two-, and three-family homes in the City (or than all property in the City). That average percentage is called the assessment ratio, or class ratio, and the latest figure is available from the DOF Office of Legal Affairs. This is the claim many owners win on, because Class 1 homes are supposed to be assessed at a uniform target ratio.
Excessive assessment – the assessment is higher than the property’s actual market value, or a partial exemption you were entitled to was wrongly denied.
What SCAR cannot hear: a claim that the property is wholly exempt, that it is in the wrong tax class, or that the Class 1 assessment-increase caps were computed wrong. Those belong in an Article 7 petition, not SCAR.
One more number to know before you write a claimed value on the form: if the equalized value of your property is over $450,000, the value you claim cannot be less than 75% of the original assessment. If you want to claim a deeper cut than that, you have to use the Article 7 path instead.
How to file – step by step
- Get the petition form. SCAR petition forms are available at the County Clerk’s office in the borough where the property sits – not from the Tax Commission. The Court’s SCAR information lives at ww2.nycourts.gov/litigants/scar.
- Complete it and copy it. Fill out the petition and make four additional copies. File the original and two copies with the County Clerk – in person or by mail. The Clerk assigns a filing number; write it on every copy.
- Pay the $30 fee. That is the entire court cost. SCAR is designed to be affordable for ordinary homeowners.
- Serve the City within 10 days. One copy of the petition must be served on the City no later than ten days after you file, by certified mail (return receipt requested) or in person, addressed to: New York City Tax Commission, 1 Centre Street, Room 2400, New York, NY 10007. Keep your stamped copy and proof of mailing. Miss the 10-day service window and the City will move to dismiss.
The County Clerk offices are: Manhattan – 60 Centre Street, Room 161; Bronx – 851 Grand Concourse, Room 118; Brooklyn – 360 Adams Street, Room 189; Queens – 88-11 Sutphin Blvd., Room 106; Staten Island – 130 Stuyvesant Place, 1st Floor.
The deadline – and why you must confirm it this year
The SCAR filing window for New York City has historically closed in late October – the long-standing date has been a petition postmarked on or before October 25. But the exact judicial-review deadline keys off the filing of the final assessment roll, and dates can shift from year to year. Do not rely on a date you read in an article – including this one. Confirm the current-year deadline directly with the County Clerk or on the State court’s SCAR page before you mail anything. A petition filed even one day late gets dismissed, and there is no extension.
The hearing, and what happens after
SCAR hearings are run by hearing officers appointed by the Supreme Court’s Assessment Review Clerk – not by the Tax Commission and not by a judge in a robe. No transcript is made, and you do not need an attorney. The City is represented by the Department of Finance. You carry the burden of proof, so bring your evidence: recent comparable sales, an appraisal if you have one, and the assessment-ratio math that shows your home is over-assessed relative to its peers.
If you win, DOF calculates and pays any refund for taxes you already overpaid – you do not file a separate refund application. Note that filing SCAR does not pause your obligation to pay your tax bill as it comes due; pay on time and collect the refund later if you prevail.
A SCAR decision applies to one tax year only. Next year’s assessment could be higher or lower. But a reduction won through SCAR does become the baseline for computing the Class 1 assessment-increase caps going forward, which can have a lasting effect.
If the hearing officer rules that you were not actually eligible for SCAR, you get 30 days to file an Article 7 petition instead. In every other case the SCAR decision is final and binding, with the narrow exception of an Article 78 proceeding to challenge how the decision was made.
If you missed the Tax Commission deadline entirely
If March 15 came and went and you never filed a TC108, SCAR is closed to you for this year. There is no back door. Your move is to mark your calendar for next January: when the new NOPV arrives around January 15, read it immediately, fix any descriptive errors with DOF via the RTU, and file your Tax Commission Application for Correction by March 15. Filing the administrative appeal on time is the price of admission to every court remedy that follows.
Frequently asked questions
Do I need a lawyer for SCAR?
No. SCAR was designed for homeowners to use without an attorney. You may bring one if you wish, but it is not required, and representation is not expected at the hearing.
How much does SCAR cost?
The court filing fee is $30. That is the only required cost. An appraisal, if you choose to get one for evidence, is extra and optional.
What is the difference between SCAR and an Article 7 case?
SCAR is the simplified, low-cost path reserved for owner-occupied one-, two-, and three-family homes (and class 1 condos). Article 7 tax certiorari is the formal Supreme Court route used by everyone else – larger properties, co-ops, commercial owners – and the State recommends hiring an attorney for it.
Where do I get the SCAR petition form?
From the County Clerk’s office in the borough where your property is located. The Tax Commission does not supply SCAR forms.
What is the Tax Commission’s phone number?
(212) 669-4410. Have your property’s borough, block, and lot ready when you call.
I accepted a small Tax Commission offer. Can I still file SCAR?
No. Accepting a Tax Commission offer of reduction waives your right to SCAR or any other judicial proceeding for that tax year.
Tax Disclaimer
Tax advice in this article is informational. Consult a tax professional or the NYC Department of Finance for your specific situation.
Primary sources: NYC Tax Commission, Challenging the Notice of Property Value and Contact; NYC Tax Commission Form TC708, Small Claims Assessment Review; NYC Office of the Taxpayer Advocate, Property Assessment Appeals; NYS Department of Taxation and Finance, Grievance Procedures. Legal basis: RPTL Article 7, Title 1-A, Small Claims Assessment Review.
