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Friday, May 15, 2015

SCAR Proceeding Owner-Occupancy Requirement

The Court of Appeals recently held that a single-family home is not “owner-occupied” for purposes of qualification in a Small Claims Assessment Review (SCAR) when such home is occupied “by an owner’s relative but not by the owner” “during the relevant tax period.” In so ruling, the court limited SCAR proceedings’ availability to fact-patterns that clearly establish occupancy by the owner.

Read Andrew Lieb's full article published in The Suffolk Lawyer.

SCAR Proceeding Owner-Occupancy Requirement