Dodge v. Krul

Memorandum: Petitioners commenced this CPLR article 78 proceeding challenging a determination made by a hearing officer following a small claims assessment review (SCAR) proceeding (see RPTL 730 [1]). Petitioners’ property, a 1,166-square-foot residence on Blind Sodus Bay in the Town of Wolcott (Town), was initially assessed by the Town at $185,100, but the assessment was later reduced to $154,600 by the Board of Assessment Review. Still dissatisfied, petitioners sought a further reduction of their assessment in a SCAR proceeding. Following a SCAR hearing, the Hearing Officer reduced the…