New York Supreme Court Rules Homeowners Can Challenge RAR in SCAR Proceedings

The New York Supreme Court, Appellate Division, Second Department reversed a lower court’s decision, ruling that homeowners have standing to challenge the Residential Assessment Ratio (RAR) within the context of a Small Claims Assessment Review (SCAR) proceeding. The case involved a group of 21 residential property owners in the Village of Great Neck Estates who disputed their property tax assessments for 2021-2022. The court found that the hearing officer’s denial of the taxpayers’ SCAR applications was arbitrary and capricious, as it incorrectly determined that the taxpayers lacked standing to challenge the RAR. The court reasoned that RPTL 1218, which limits ...