Judicial Review: SCAR and Certiorari

A BAR decision — or a BAR that never acts — is not the end of a New York grievance. Judicial review must be initiated within 30 days of the filing of the final assessment roll (July 1 in most communities) or of notice of that filing, whichever is later. Two routes exist, and the choice between them is made for you by the property you own: SCAR for owner-occupied homes, tax certiorari for everything else.

SCAR: the small-claims route

Small Claims Assessment Review (SCAR) is a simplified judicial proceeding, run by the Unified Court System, for owners who occupy one-, two- or three-family homes used exclusively for residential purposes — plus owners of vacant land too small for such a dwelling. The filing fee is $30. The hearing is informal by judicial standards: the owner presents comparable sales and the municipality responds, and the hearing officer or referee issues a determination.

What this tells you: SCAR is the reason a New York residential grievance is affordable all the way through — no lawyer required at the BAR, $30 to the courthouse. The eligibility line is strict, though: a mixed-use two-family, or a home owned by an LLC, can fall outside it.

Tax certiorari: Article 7 in Supreme Court

Everyone else proceeds by tax certiorari under Article 7 of the Real Property Tax Law, in State Supreme Court — the formal route for commercial property, multi-family buildings, and owners who do not fit SCAR’s eligibility. An attorney is strongly recommended; the proceeding is a full litigation with its own discovery, valuation evidence, and timeline. Certiorari is also the route behind most large New York assessment settlements.

The 30-day clock, and what it runs from

The window is anchored to the filing of the final assessment roll — or to notice of that filing, whichever is later. Two practical consequences:

• The clock runs from a public event (the roll’s filing), not from your personal notice — a BAR decision that arrives late does not extend the window.
• In most communities the window opens and closes in July — a month after Grievance Day. Deciding whether to go to court happens on a five-week clock.

Worked example (illustrative)

Illustrative timeline with made-up dates — your municipality’s final-roll filing controls.

1. May 26, 2026 (Grievance Day): RP-524 filed; the BAR reviews through the summer.
2. July 1, 2026: the final roll is filed — the BAR’s reduction (or its silence) is now fixed on it, and the 30-day clock runs.
3. July 28, 2026: SCAR petition filed by the owner-occupant of the one-family home — $30 fee, comparable sales attached.
4. 2026 – 2027: the SCAR hearing; a reduction on the final roll refunds through the school bill (September) and the municipal bill (January).

What this tells you: the judicial stage is where the refund mechanics become real — a reduction won after the final roll flows back through both bill seasons. But the 30-day window is the gate, and it does not wait for anyone’s paperwork.

What this page does not cover

SCAR’s hearing rules and forms, certiorari practice, and small-claims appeals are outside this page. The Department’s grievance-procedures page cited below states the eligibility rules, the fee, and the 30-day rule; the Unified Court System hosts the SCAR forms themselves.