BAR vs SCAR: What's the Difference in Property Tax Appeals?

Important factual distinction

This article needs to be very precise:

BAR = administrative review

SCAR = judicial review

New York's official guidance says administrative grievance review comes first, while SCAR is a judicial review option. For Nassau specifically, the first-level body is ARC, not BAR. New York Courts specifically identifies ARC as the Nassau County assessment review body. That distinction is a major opportunity for P.T.R.C. because many competing articles will blur these terms.

BAR vs. SCAR: What's the Difference?

If you are challenging your property assessment in New York, you may encounter two important terms: BAR and SCAR. Understanding the difference matters because they are not the same step in the property tax review process.  In simple terms, BAR is an administrative review process used in many New York municipalities, while SCAR is a subsequent judicial review process available to qualifying property owners. There is an important Long Island distinction, too: Nassau County uses the Assessment Review Commission (ARC), while Suffolk County uses a Board of Assessment Review (BAR). P.T.R.C.'s own process reflects this difference. 

BAR vs. SCAR: The Short Answer

BAR stands for Board of Assessment Review.

It is an administrative body that reviews complaints about property assessments in municipalities where the BAR process applies.

SCAR stands for Small Claims Assessment Review.

SCAR provides a judicial review process for qualifying property owners who remain dissatisfied after the administrative assessment review stage.

The general progression is:

Assessment → Grievance → BAR/ARC Review → Decision → SCAR, if eligible

What Is the Board of Assessment Review?

The Board of Assessment Review, commonly called the BAR, is responsible for reviewing property assessment complaints in many New York municipalities. A homeowner may file a grievance when they believe their assessment is too high or otherwise incorrect. The BAR reviews the grievance and supporting evidence and determines whether an adjustment is appropriate. New York's property tax guidance describes grievance review as an administrative process for challenging an assessment.

What Is SCAR?

Small Claims Assessment Review (SCAR) is a court-based process for qualifying property owners who want to challenge an assessment after the administrative grievance process. SCAR is designed to provide a more accessible assessment review process than a traditional tax certiorari proceeding. The New York Courts identifies SCAR as a judicial review option for qualifying property owners.

BAR vs. SCAR: Key Differences

New York Courts currently lists a $30 filing fee for SCAR petitions.

What Comes Before SCAR?

SCAR generally follows the administrative grievance process.

A homeowner does not normally start with SCAR.

The process is generally:

1. Review Your Assessment

Determine whether the assessed value appears excessive or inaccurate.

2. File a Grievance

Submit the assessment challenge to the appropriate administrative review authority.

3. Receive a Determination

The applicable authority reviews the grievance and issues a decision.

4. Consider SCAR

If the assessment remains too high and the property qualifies, the homeowner may pursue SCAR. New York Courts states that a SCAR petitioner must first have filed a written complaint with the applicable administrative review body.

Can You File SCAR Without Filing a Grievance?

Generally, no. The administrative grievance process comes first. For a qualifying property, SCAR is a further review option after the homeowner has challenged the assessment through the applicable administrative process. This makes it important to meet the initial grievance deadline. Missing the first step can affect your ability to pursue later review.

Is SCAR Available in Nassau County?

 Yes, qualifying Nassau County homeowners can pursue SCAR. However, Nassau County is different from many other New York jurisdictions because its administrative assessment review body is the Assessment Review Commission (ARC) rather than a traditional BAR. P.T.R.C. represents Nassau homeowners before ARC and can proceed to SCAR when appropriate. 

What About Suffolk County?

Suffolk County uses the Board of Assessment Review as part of its assessment grievance process. P.T.R.C. represents Suffolk County homeowners before BAR and can pursue SCAR when appropriate. You can learn more about P.T.R.C.'s services on its Suffolk County property tax reduction page.

What Happens at a SCAR Review?

SCAR focuses on whether the property's assessment is excessive based on the evidence presented. Supporting evidence may include comparable property sales, property characteristics, valuation information and other documentation relevant to the assessment. The goal is to demonstrate why the assessment should be reduced.

BAR vs. SCAR: Which One Do You Need?

For most homeowners, it is not a matter of simply choosing between BAR and SCAR. The processes generally occur at different stages. If your municipality uses BAR, the administrative grievance comes first. If your property is in Nassau County, ARC handles the administrative assessment review. SCAR may become relevant if the administrative review does not produce the desired result and the property qualifies.

Why Does the Difference Matter?

Using the correct terminology is more than a technicality. Each county has its own procedures, deadlines and assessment systems. Understanding whether your case involves ARC, BAR or SCAR can help you avoid confusion and make sure you follow the appropriate process. P.T.R.C. works with homeowners throughout Nassau and Suffolk County and handles the assessment review process based on the requirements that apply to each location.

Need Help With a Property Tax Appeal?

Challenging a property assessment can involve research, documentation, deadlines and multiple stages of review. P.T.R.C., Inc. specializes in property tax reduction and has helped Long Island homeowners navigate the process for more than 35 years. 

Learn how P.T.R.C. handles the property tax grievance process

 

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