If dissatisfied with a BAR determination, a taxpayer may seek judicial review. The two judicial remedies are called “Small Claims Assessment Review” and “Tax Certiorari”. Both must be filed for within 30 days after completion and filing of the final assessment roll and the taxpayer must have timely filed a grievance form RP-524 with the BAR prior to petitioning for either.
The following are common reasons:
1) The property description is inaccurate.
2) The assessment is too high.
3) You have not been properly credited with an exemption
4) Your Homestead Classification is incorrect.