LIEB BLOG

Legal Analysts

Wednesday, March 17, 2010

Small Claims Assessment Review v. Tax Certiorari

There are 2 options available if the property owner wants to appeal the Board of Assessment Review in a Tax Grievance. Each option examines the grievance De Novo (anew) without influence from the Board of Assessment Review and each generally precludes another grievance for 3 years. Yet, the Small Claims Assessment Review (SCAR) is quicker and less expensive; a property owner can be represented by a nonattorney; and the matter is decided by a Hearing Officer who does not require formal rules of court.

Requirements to use SCAR:
1. Must be person aggrieved by an assessment;
2. Assessment must be on a one, two or three family, owner-occupied residential structure;
3. Structure must be used exclusively for residential purposes; and
4. Aggrieved person must have filed grievance

So
- income producing property requires a Tax Certiorari. Therefore, owners of income producing property should either use an attorney from the get go of the grievance process or do it themselves instead of using one of those tax grievance companies that send you a letter every other day because the companies can't appeal the Board of Assessment Review's decision. What are your thoughts on tax grievance companies?