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IN A SMALL CLAIMS ASSESSMENT REVIEW (SCAR) CHALLENGING A REAL PROPERTY ASSESSMENT FOR TAX PURPOSES, HOMEOWNERS HAVE STANDING TO CHALLENGE THE RESIDENTIAL ASSESSMENT RATIO (RAR) WHICH IS SET BY THE NYS OFFICE OF REAL PROPERTY TAX SERVICES (ORPTS) (SECOND DEPT). ​

The Second Department, in a full-fledged opinion by Justice Genovesi, determined that a residential assessment ratio (RAR) can be challenged by a residential property owner in a small claims assessment review (SCAR). In a SCAR a property owner can challenge the assessed value of the property as an “excessive assessment” and/or as an “unequal assessment:”

A class ratio refers to an assessment ratio that can apply to various types of properties. The residential assessment ratio (hereinafter RAR) is a specific class ratio used to determine the level of assessment for residential properties. It is a measurement of the overall ratio of the total assessed value of residential property in the municipality compared to the full market value … . * * *

It is the opinion of this Court that to conduct the proceedings in a manner that does substantial justice between the parties, RPTL article 7, title 1-A must be interpreted as conferring homeowners with standing to challenge the RAR … or to mount a “collateral attack” on the RAR by providing their own ratio study with an alternative ratio, within the limited context of that SCAR proceeding. To hold otherwise would frustrate the purpose of the statute, which is to provide property owners with an efficient, inexpensive, and simple alternative to the complex and formal tax certiorari proceeding. Matter of Yeung v Assessor of the Vil. of Great Neck Estates, 2026 NY Slip Op 00784, Second Dept 2-11-26

Practice Point: In a small claims assessment review (SCAR) a homeowner can challenge the tax assessment of the property. The question in this case was whether, at a SCAR, the homeowner can challenge the residential assessment ratio (RAR) which is set by New York State. The Second Department held that a homeowner can challenge the RAR in a SCAR.

 

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