Manouel v. Board of Assessors

Small claims assessment review (SCAR) is an economical and expeditious vehicle that permits owners of real property to challenge an allegedly “unequal or excessive” assessment so long as “the property is . . . improved by a one, two or three family owner-occupied structure used exclusively for residential purposes” (RPTL 730 [1] [b] [i]). When it was enacted over 30 years ago, SCAR was greeted warmly by real property taxpayers and assessing units alike, and, through the years, our Court has acknowledged that SCAR’s statutory provisions should not be afforded a “literal and narrow…