SCAR stands for "Small Claims Assessment Review" and refers to the process which allows owner-occupants of residential property to file a court case to challenge a tax assessment. This can only be done after a property tax assessment grievance has been turned down by the local Board of Assessment review. If you have not already filed with a local Board of Assessment Review, please check with your local tax assessor to learn the dates by which your grievance must be filed on the local level.
The SCAR process is an alternative appeal process for residential property to a formal Tax Certiorari proceeding and provides for review before a Hearing Officer in an informal setting. Your SCAR petition must be filed within 30 days of the filing of the final assessment roll in your community. Each community may have a different assessment roll date, so please be sure to confirm the date with the municipality in which the property is located. If the petition is filed more than 30 days after the filing of the assessment roll, your petition may be dismissed.
Please begin by reviewing our SCAR Step by Step Instructions. Then, follow these steps:
(1) Complete a Small Claims Assessment Review (SCAR) Index Application.
(2) Complete and sign a Small Claims Assessment Review (SCAR) Petition. An original and two copies of the petition must be submitted.
(3) Submit the filing fee of $30.00 in cash, by personal check, certified check, money order, MasterCard or Visa.
(4) If you are filing your SCAR petition by mail, please also include a self-addressed stamped envelope and note that cash and credit card payments will not be accepted. Petitions should be sent to the Office of the Westchester County Clerk, 110 Dr. Martin Luther King, Jr. Blvd., Attn: Legal Division, White Plains, NY 10601.
(5) Within ten days after filing with the Westchester County Clerk, you must mail a copy of your signed and completed petition to: the Clerk of the school district where the property is located, the County Treasurer; and the Assessor or the Board of Assessment of the municipality in which the property is located. Please check the instructions for details and be sure to comply with all requirements.
Questions? Call 995-3070 or email CC-Legal@westchestergov.com.
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