Property Valuation

In New York, the process by which a property owner may challenge a tax assessment believed to be too high is called:

AAn appeal to the DOS
BA grievance proceeding, followed by a Small Claims Assessment Review (SCAR) or Supreme Court Article 78 proceeding✓ Correct
CA re-appraisal request submitted to the State Department of Taxation and Finance
DA condemnation proceeding

Explanation

In New York, property owners who believe their assessed value is too high must first file a grievance with the local Board of Assessment Review by Grievance Day. If unsatisfied, they may file a Small Claims Assessment Review (SCAR) petition (residential) or commence a Supreme Court proceeding (commercial) under Article 7 of the RPTL.

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