Clerk's Office

How To File A Small Claims Review Petition  

A Small Claims Assessment Review Petition allows owner occupants of residential property to file a court case should the tax grievance be turned down by your town's Board of Assessment Review.  Each town assessor establishes the deadline to file a Small Claims Assessment Review Petition.

The Suffolk County Clerk's Office processes these petitions for each of the ten towns in Suffolk County.  It is important to note that each town has a different filing deadline. Therefore, contact your assessor for the filing deadline in your town.

Please comply with the following procedures when filing a Small Claims Assessment Review Petition:

Upon receipt of the original and two copies of your petition, the County Clerk will assign a control number to your case and immediately forward the original and one copy to Supreme Court for assignment to a hearing officer. The County Clerk's Office is not involved in scheduling the hearing or providing you with the decision. To check on your case please call (631) 853-7707. A copy of your decision will be sent to you directly from Supreme Court.

Who may file?

Any person aggrieved by an assessment of a one, two or three family, owner-occupied residential structure used exclusively for residential purposes, who has filed a written complaint with the Board of Assessment Review in regard to that assessment. Condominiums are not eligible for small claims review, EXCEPT condominiums which have been designated in the "homestead" class in any approved assessing unit, are eligible.

You may complete the petition yourself, or have a representative do it for you. If you choose to have a representative file for you, you must complete the "Designation of Representative" section of the petition.

What assessment can be reviewed?

The only assessment that can be reviewed is that on the current final assessment roll completed and filed by your assessor. The right to review is based upon the timely filing of a written petition. A separate petition must be filed for each separately assessed parcel. You may not request an assessment lower than you requested before the Board of Assessment Review. The assessment of a property having an equalized value of $450,000 or less may be reviewed without further limitation. If the equalized value of the property exceeds $450,000, the total assessment reduction requested may not exceed 25 percent of the assessed value.

Petition Procedure

1. Your written petition must be accompanied by a $30 filing fee and should include supporting statements, records and other relevant information to support your petition.
   

2. You may appear personally, with or without your attorney or other representative, to support the statements contained in the petition and attachments.
   

3. You may authorize your attorney or representative to appear personally without you to support the petition. This authorization must be in writing and bear a date within the same calendar year during which the petition is filed.
   

4. If you cannot file your petition in person, you may mail your petition for review, but it must be mailed no later than 30 days after the final assessment roll is completed and filed. The failure to file your petition on time may result in a dismissal of your claim.
   

5. The hearing officer will require you or your representative to appear personally, and may request that you submit additional evidence. If you willfully refuse or neglect to do so, or to answer any material question put to you, you may be unable to obtain any reduction in assessment from the hearing officer. Failure to appear shall result in the petition being determined by the hearing officer based upon the available evidence submitted.
   

6. The hearing officer may determine the final assessment to be the same as or less than the original assessment. However, he cannot reduce your assessment to any amount lower than you claimed on your petition.
   

7. Filing of a petition for small claims assessment review constitutes a waiver of a right to commence a proceeding for judicial review of the assessment pursuant to Title 1 of Article 7 of the Real Property Tax Law.

Assessors for Suffolk County Townships

Back to Clerk's Home Page

Contact Us