What it means
“Certiorari” comes from the Latin for “to be more fully informed”, the name of an old court order that called up a lower body’s decision for review. In New York property tax, a tax certiorari case is a proceeding under Article 7 of the Real Property Tax Law to review an assessment. The owner, usually through an attorney, files a petition in State Supreme Court for the judicial district where the property was assessed (RPTL § 702), and the county, town or city that made the assessment defends it.
The law allows four grounds: the assessment is excessive (too high for the property’s value), unequal (assessed at a higher share of value than other property on the roll), unlawful, or the property is misclassified (RPTL § 706).
How a case works
- Grieve first — The petition must show you complained in time to the assessment reviewers: Nassau’s Assessment Review Commission, the Board of Assessment Review in a Suffolk town, or the city in Glen Cove and Long Beach. Without a grievance there is no case.
- File within 30 days of the final roll — The petition is due within 30 days after the final assessment roll is completed and filed (RPTL § 702). For Nassau’s 2027/28 roll, ARC lists April 30, 2027 as the last day to seek court review. In Suffolk the clock runs from each town’s final roll; confirm the date with the town assessor or your attorney.
- One tax year per petition — Each year’s assessment is a separate case, so owners who keep disputing a value file a grievance and a new petition every year. Several years are often settled together.
- Most cases settle — The county or town’s attorneys negotiate with the owner’s attorney, usually over appraisals. A judge decides the ones that don’t settle.
- Refunds follow — If the assessment is lowered, the owner is refunded the tax paid on the excess for each year that was challenged and won.
Tax certiorari vs. small claims review (SCAR)
| Tax certiorari (Article 7) | SCAR (Article 7, Title 1-A) | |
|---|---|---|
| Who can use it | Any owner of any property | Owner-occupied one- to three-family homes, and vacant lots too small to build one on (RPTL § 730) |
| Size of the cut | No limit | Above $450,000 of equalized value, the reduction asked for can’t exceed 25% of the assessment |
| Where | State Supreme Court | A hearing officer appointed by the courts |
| Cost to file | Court fees plus, in practice, an attorney and an appraisal | $30 filing fee |
| Lawyer needed? | In practice, yes | No |
| Deadline | 30 days after the final roll | 30 days after the final roll (Nassau: ARC’s calendar) |
Who uses it on Long Island
Owners of offices, stores, warehouses, apartment buildings and buildable vacant land, who can’t use SCAR, and owners of expensive homes whose potential savings justify an attorney and an appraisal. Many tax certiorari attorneys and grievance firms work on contingency, taking a share of the savings. Ask how the fee is figured, whether it covers court work after a denied grievance, and how long the agreement lasts. Our grievance companies comparison covers what to ask.
For most homeowners the order is a grievance first, then SCAR if the grievance doesn’t give enough. See small claims assessment review and commercial property grievances.
Frequently asked questions
What is a tax certiorari proceeding?
A court case under Article 7 of New York’s Real Property Tax Law that asks State Supreme Court to lower a property’s assessment because it is excessive, unequal, unlawful or misclassified. It comes after a grievance has been filed and denied or decided.
What is the deadline to file tax certiorari in Nassau County?
30 days after the final assessment roll is filed. For Nassau’s 2027/28 roll, ARC lists April 30, 2027 as the last day to seek court review.
Can a homeowner file tax certiorari instead of SCAR?
Yes. Any owner can bring an Article 7 case. Owner-occupied homes usually use SCAR because it costs $30 and needs no lawyer, but owners of high-value homes sometimes go to court instead.
Do I have to grieve before filing tax certiorari?
Yes. The petition must show that a grievance was filed in time with the assessment reviewers for that year (RPTL § 706).
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Sources and citations
- NY Real Property Tax Law § 702 — Where and when a review must be brought nysenate.gov
- NY Real Property Tax Law § 706 — Grounds for review; contents of petition nysenate.gov
- NY Real Property Tax Law § 730 — Who can file for small claims assessment review nysenate.gov
- Nassau County Assessment Review Commission nassaucountyny.gov
- NY Courts — Small Claims Assessment Review nycourts.gov
- NY Tax & Finance — Contest your assessment tax.ny.gov
Last verified November 5, 2026. Tax rules change; we re-check every page each quarter.
Educational content and estimates only, not legal, tax or financial advice. Verify with your county or town receiver, an attorney or a CPA before making financial decisions.