BOARD OF ASSESSMENT REVIEW (BAR) PROCESS
o Grievance Period - December 1st – January 3rd
o BAR Hearings – January – February 2022
JUDICIAL REVIEW - SCAR AND TAX CERTIORARI (ARTICLE 7) PROCEEDINGS – Begin March 1st
Property owners who filed BAR complaints and are dissatisfied with the decision of the BAR may seek judicial review of your assessment via:
Small Claims Assessment Review (SCAR) - only available to:
o Property owners who live in their one, two or three family dwellings that are used exclusively for residential purposes; or,
o Owners of vacant land that is not of sufficient size to contain a one, two or three family dwelling.
Tax Certiorari (Article 7) Proceedings
o Commenced in NYS Supreme Court pursuant to Article 7 of the Real Property Tax Law
o We highly recommend you contact a private attorney.
Deadlines for filing judicial review (SCAR or Tax Certiorari)
SCAR and Tax Certiorari proceedings must be initiated within 30 days of the filing of the Final Assessment Roll or notice of such filing, whichever is later. Please contact Erie County Clerk for more information and to file a petition.