Complaints & Grievances
Annual Assessment Filing Period
The grievance filing period is June 1st through the third Tuesday in June.
Challenging an Assessment
An assessment can be challenged by any person aggrieved by an assessment (e.g., an owner, purchaser, or tenant who is required to pay the real estate taxes pursuant to a lease or written agreement) if the owner of the property files a complaint in the city, town or village in which the property is located. For real property located within the Town of Mamaroneck, that complaint can be filed with the Town Assessor or the Board of Assessment Review.
Filing Requirements for Complaints on Real Property Assessments
The application form and instructions, RP-524 and RP-524-INS, are available from NYS Department of Taxation and Finance. You may complete the complaint form yourself or have your representative or attorney complete it for you.
Assessments Eligible for Review
The only assessment that may be reviewed is the assessment on the current tentative assessment roll completed by the local assessor. Each year the tentative assessment roll is available June 1st. As a general rule, a separate complaint should be filed for each separately assessed parcel.
For real property located within the Town of Mamaroneck, complaints may be filed in person or by mail from June 1 to the third Tuesday in June.
Town of Mamaroneck
740 West Boston Post Road
Mamaroneck, NY 10543
Complaints filed in person - either with the Town Assessor or with the BAR - must be filed no later than the third Tuesday in June. Complaints filed by mail must be postmarked no later than the third Tuesday in June. Failure to file your complaint in a timely manner precludes your right to administrative and judicial review.
When filing a grievance, the Board of Assessment Review (BAR) requests that proof be submitted substantiating your indicated value (pg.1, #7-property owners estimate of market value). Examples of such proof (see instructions) can be an appraisal by a licensed appraiser or a detailed list (3 or more) of comparable homes in your neighborhood that are similar in square footage, style, and condition that have sold recently (see valuation date - Key Dates on the Assessment Calendar). The BAR convenes on grievance day each year and will meet throughout the summer months to review filings. You will be notified by mail of the BAR’s determination prior to the issuance of the final assessment roll on September 15th.Helpful link from the NYS Office of Real Property Tax Services on Contesting Your Assessment
SCAR Small Claims Assessment Review
The Small Claims Assessment Review is a procedure that provides property owners with an opportunity to challenge the assessment on their real property as determined by the Board of Assessment Review. As outlined in Section 730 of the Real Property Tax Law, property owners may petition the court for review of their property assessment before a specially trained hearing officer for a nominal fee of $30. SCAR petitions must be filed within 30 days of the filing of the Final Assessment Roll (September 15 - October 15) and must be filed electronically with the Westchester County Clerk's Office.
For more information, please visit the Westchester County Clerk (SCAR Petitions) Webpage or contact them directly at 914-995-3070. Since the SCAR process is handled by the New York State Unified Court System, additional information can be found on the New York Courts Website.
Important Information Regarding SCAR
After filing The Petition with the County Clerk, a copy of The Petition is required to be served within 10 (ten) days upon the following entities :
- the Town Clerk
- the Clerk of the School District
- the Treasurer of the County
- the Town Assessor
- the Clerk for the Village of Mamaroneck (SEE BELOW)
If your property is located in the Village of Mamaroneck, a copy of The Petition is required to be served upon the Clerk for the Village of Mamaroneck in addition to the Town Clerk, the Clerk of the School District, the Treasurer of the County and the Assessor within 10 (ten) days after the filing of the Petition with the County Clerk, as detailed per RPTL 730.
For more information, please visit the Westchester County Clerk (SCAR Petitions) webpage or contact them directly at 914-995-3070.
Disclaimer: There are links on the Town of Mamaroneck’s web site to web sites created by the County of Westchester or the New York State Unified Court System. The Town does not vouch for the accuracy of the information contained on either of those web sites with respect to the SCAR process. Users are urged to confirm the accuracy of that information for themselves.