How do I file a Small Claims Assessment Review (SCAR) Petition?
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.
If you are Homeowner filing on your own behalf:
Complete and sign a Small Claims Assessment Review (SCAR) Petition (OCA Link). You can fill it in online and print it to affix your signature. Instructions for completing the petition (OCA Link).
Next, you will need to use the New York State Courts E-Filing System (NYSCEF) to create an e-filing account and e-file the petition. Visit www.nycourts.gov/efile and click CREATE ACCOUNT to apply for your NYSCEF user ID. You can click the link for Unrepresented Litigants for instructions for non-attorneys on creating an account and using NYSCEF. Complete the online application and then log into NYSCEF using your User ID and Password.
- In NYSCEF, go to “Start a New Case”
- Select “Westchester County Supreme Court” as the court.
- Select “Small Claims Assessment Review” as the case type.
- Input party names. The homeowner is the Plaintiff/Petitioner. The municipality in which the taxes are being grieved is the Defendant/Respondent, which will be typed into the “Business/Organization Name” field. (for example: “White Plains City of” or “Yonkers City of”
- Select “SCAR Petition” as the commencement document and attach the pdf of the petition that you have filled out and signed.
- You will pay your $30.00 filing fee online via credit card (Visa, Mastercard, American Express).
After filing your Petition in NYSCEF:
- County Clerk staff will review your Petition to ensure that it is complete and assign your Petition an Index Number. You will receive an e-mail notification that your Index Number has been assigned (generally within a few hours after submission during business hours) and you will be able to access a File Stamped copy of your SCAR Petition immediately in NYSCEF.
- Within ten days after filing your Petition in the NYSCEF site, you must deliver copies of your petition in accordance with Real Property Tax Law § 730. For further details, please see the Unified Court System's Small Claims Assessment Review General Information and Filing Requirements (UCS 900) (OCA Link).
Please note:
If you are an Authorized Agent filing on behalf of multiple homeowners:
Ensure that you have a complete and fully executed Small Claims Assessment Review (SCAR) Petition for each homeowner/property.
Complete the application for your NYSCEF Filing Agent user ID.
You may fax your completed form to the E-filing resource Center at (212) 401-9146. You may also e-mail your completed application to the E-filing resource Center at
Once the application process is complete and you have obtained your NYSCEF Filing Agent ID you may proceed. There may be a 24-48 hour processing period.
- In NYSCEF, go to “Start a New Case”
- Select "Westchester County Supreme Court" as your court.
- Under the "Real Property" section, select “Other Real Property” and "SCAR" as the case type.
- Input petitioner names. The homeowner is the Plaintiff/Petitioner. The municipality is the Defendant/Respondent, which you can select from the drop-down menu.
- Select “SCAR Petition” as the commencement document and attach the pdf of the petition that you have filled out and signed.
- You will pay your $30.00 filing fee online via credit card (Visa, Mastercard, American Express). The Westchester County Clerk has also implemented ACH Debit Accounts as another payment option
After filing your Petition in NYSCEF:
- County Clerk staff will review your Petition to ensure that it is complete and assign your Petition an Index Number. You will receive an e-mail notification that your Index Number has been assigned (generally within a few hours after submission during business hours) and you will be able to access a File Stamped copy of your SCAR Petition immediately in NYSCEF.
- Within ten days after filing your Petition in the NYSCEF site, you must deliver copies of your petition in accordance with Real Property Tax Law § 730. For further details, please see the Unified Court System's Small Claims Assessment Review General Information and Filing Requirements (UCS 900) (OCA Link).