How to file tax certiorari without a lawyer

Last updated 2026-07-10

What is tax certiorari and when does it apply?

Tax certiorari is a court action asking a judge to review whether your property's assessed value is accurate and lawful. Sometimes people call it a "tax cert" proceeding. The word comes from the Latin writ of certiorari, meaning to be informed, and in property tax it is the tool an owner uses to challenge an assessment that already survived the administrative appeal.

You don't go straight to court. Nearly every state makes you exhaust administrative remedies first. You file with the local board of assessment review, equalization board, or appraisal review board, you wait for their decision, and only then can you escalate. If the board denied your appeal, or gave you a reduction that still leaves the value too high, certiorari is the next move.

New York is where the phrase "tax certiorari" shows up most in daily practice. Under New York Real Property Tax Law (RPTL) Article 7, Section 702, a petitioner may start a special proceeding in Supreme Court to review a tax assessment ^[1]. Other states use other labels. Texas calls it a "district court appeal." Illinois calls it a "tax objection complaint." Florida allows a "circuit court petition" after the Value Adjustment Board rules. The mechanics rhyme almost everywhere: file a petition, serve the respondent (usually the assessor or the municipality), and get a hearing date.

If your property is residential and the disputed tax is under roughly $50,000, self-representation is realistic. Complex commercial buildings, leasehold interests, and special-purpose properties are a different animal. The valuation arguments there get technical enough that professional help usually pays for itself. For a house, a condo, or a small rental, the process is learnable.

Do I really need a lawyer to file tax certiorari?

No. Courts in every state let you file pro se. The procedural rules are published, the forms are usually at the court clerk's window, and the evidence you need (comparable sales, your own appraisal, the assessor's record card) is available without an attorney.

Contingency firms dominate this space for real reasons. They know the local judges, they have relationships with the assessor's negotiating staff, and they file hundreds of petitions a year, so they know which arguments land. The cost is the catch. A contingency firm typically takes 33 to 50 percent of the first year's tax savings, and some charge that fee across multiple years ^[2]. On a $3,000 annual reduction, that's $1,000 to $1,500 gone.

Self-representation works best under three conditions. Your administrative appeal already produced a written decision with specific findings you can use in court. You have access to credible comparable sales. And your state offers a small claims or simplified tax track for residential property. New York's Small Claims Assessment Review (SCAR) proceeding is built for homeowners and costs $30 to file ^[3]. That is a completely different burden than full RPTL Article 7 practice.

If your county has a simplified residential track, use it. Full certiorari is worth doing yourself only when you have time, decent organizational skills, and a clear factual argument. Confused about the valuation math after reading the assessor's records? Hire an appraiser (not a law firm) for a few hundred dollars. That's usually the smarter spend than an attorney.

What are the deadlines for filing tax certiorari?

Deadlines are the most dangerous part of this process. Miss one and your case is dismissed, often with no chance of revival. Courts treat these deadlines as jurisdictional, which means the judge has no power to forgive a late filing even if your case is airtight.

Below is a comparison of key jurisdictions. Treat these as starting points and verify with your local court clerk or the statute itself, because legislatures amend these provisions.

State	Proceeding Name	Court	Deadline to File	Filing Fee (approx.)
New York (residential SCAR)	Small Claims Assessment Review	Supreme Court (via SCAR)	30 days after final board decision	$30 [3]
New York (full Art. 7)	RPTL Article 7 Petition	Supreme Court	30 days after final board decision or tax lien date, whichever is later [1]	~$210 index fee
Texas	District Court Appeal	District Court	60 days after ARB order received [4]	Varies by county (~$300-$400)
Illinois	Tax Objection Complaint	Circuit Court	Pay taxes under protest; file within 165 days of first installment due date [5]	~$50-$200
Florida	Circuit Court Petition	Circuit Court	60 days after VAB decision [6]	~$400
California	Assessment Appeal to court	Superior Court	After exhausting county board; 6-month statute of limitations [7]	~$435

The triggering event matters enormously. In New York, the clock often starts when the Board of Assessment Review mails its final determination, not when you open the envelope. In Texas, the clock runs from when you receive the Appraisal Review Board order, under Texas Tax Code Section 42.21 ^[4]. Set a calendar alert the day you mail your administrative appeal, so you're tracking both tracks at once.

One timing trap catches people every year. Some jurisdictions make you file the certiorari petition for each tax year separately, even when the underlying dispute never changes. New York RPTL Article 7 proceedings must be started for each year's assessment. Skip a year and you permanently lose the right to review that year's taxes.

What forms and documents do you need to file?

The forms depend on your state and court, but the core package is similar everywhere. You need the petition, proof you served the right official, and your evidence of value.

For a New York RPTL Article 7 petition, you file a verified petition (signed under oath) stating the assessed value you received, the value you believe is correct, and the grounds for the reduction. You add a notice of petition setting the hearing date, and proof of service on the municipal respondent. The New York Unified Court System publishes form RP-7405 for assessment review petitions, and county clerks often keep blank forms at the window ^[11].

For Texas, you file a petition in district court naming the appraisal district as respondent. It has to state the property's legal description, the ARB order number, and the relief you want. Texas Rule of Civil Procedure 22 covers the basic petition requirements, and for tax appeals you also comply with Texas Tax Code Chapter 42 ^[4].

Wherever you are, you will need:

• The final administrative decision (the board's written order denying or partly granting your appeal)
• The property's tax parcel identification number and legal description
• Proof of ownership (deed or tax bill in your name)
• Your evidence of market value: comparable sales, a licensed appraisal, or the assessor's own data showing errors
• A certificate or affidavit of service proving you served the respondent properly

The assessor's property record card is the document you most want before you file. In most states it's a public record you can request for free. It lists the assessor's own data: lot size, building square footage, construction quality grade, and any improvements. Errors in that data are your cleanest argument. A judge can grasp a square-footage mistake in ten seconds, no appraisal theory required.

How do you serve the respondent correctly?

Service of process is where pro se filers trip most often. Courts are strict here because proper service is what gives the court power over the respondent. Botch it and your case can be dismissed even if you filed on time.

In New York, RPTL Section 708 requires the notice of petition and petition to be served on the clerk of the municipality (the city, town, or village) and on the assessor, by personal service or certified mail, return receipt requested, before the return date. Serve the wrong official, or use a method the statute doesn't allow, and the respondent can move to dismiss for lack of personal jurisdiction. The court may agree.

In Texas, the appraisal district is the respondent. You serve it under the Texas Rules of Civil Procedure, usually by delivering a citation to the chief appraiser or a designated agent.

Here is the practical move. Call the court clerk right after you file. Ask who must be served, which methods of service are acceptable, and whether the court issues a citation or you arrange service yourself. In some counties the clerk issues a citation and the sheriff handles service for a fee, often $75 to $125. That fee buys you insurance against a jurisdictional defect.

Keep every receipt, certified mail tracking number, and return receipt green card. You file an affidavit of service with the court proving service was completed before the deadline. No proof, no jurisdiction.

What evidence actually wins a tax certiorari case?

Recent comparable sales win residential tax cases. Judges evaluate market value using the three approaches appraisers use: sales comparison (comps), income (for rentals), and cost (replacement minus depreciation). For a single-family home, the sales comparison approach almost always controls.

A strong evidence package has three parts:

1. Three to six recent arm's-length sales of properties genuinely similar to yours in size, age, condition, location, and lot, all sold within the prior 12 months, with each sale's price per square foot calculated. 2. An adjustment grid showing how you accounted for differences between each comparable and your property. 3. A one-page summary showing that the assessor's implied market value (assessed value divided by your jurisdiction's assessment ratio) sits above what comparable homes actually sold for.

If the assessment ratio in your jurisdiction is 100 percent (assessed value equals market value), your comps speak directly. If your jurisdiction assesses at a fraction of market value, say 25 percent, you need the legally required level of assessment, sometimes called the equalization rate, published annually by your state's tax department.

The assessor's data errors are often more persuasive than comps. If the record card shows 2,400 square feet and your house is 1,950, that's a documented factual error you prove with a tape measure or the builder's plans. Judges love that. It takes no expertise to evaluate.

A licensed appraisal from a state-certified residential appraiser (typically $350 to $600 for a single-family home) is the strongest single piece of evidence. It carries weight because the appraiser signs under a professional license. You're not required to have one. But if the assessor brings an appraiser to testify, your comps alone can look thin next to a signed report.

Already filed your administrative appeal with solid comps in the record? Tools that pull MLS and public records data help you update and expand that work. The DIY appeal kit at TaxFightBack walks through building a comp grid you can drop straight into your petition.

How does the court hearing actually work?

Most residential tax certiorari proceedings never reach a full trial. They settle by stipulation before a hearing, or they resolve at a short calendar call. That's the norm, not the exception.

In New York SCAR proceedings, a hearing officer (not a judge) reviews your evidence and the assessor's response, then issues a written determination within about 30 days of the hearing. The hearing itself often runs 20 to 45 minutes. You present your comparable sales, the assessor's representative responds (sometimes the assessor in person, sometimes an attorney from the municipal law department), and the hearing officer asks questions.

Full Article 7 or district court proceedings look more like conventional litigation. Both sides exchange appraisal reports in discovery, there may be a settlement conference with a referee, and unresolved cases go to a bench trial where both parties present witnesses, including expert appraisers.

For most pro se homeowners, the real path runs like this: file, serve, wait for the respondent to answer, then get a call or letter from the municipal attorney offering a settlement. Many cases settle before any hearing because municipalities have hundreds of active proceedings and thin attorney time. If the offer reflects a genuinely fair value, take it. If it doesn't, counter with a number your evidence supports and explain in writing why that number holds up.

Go to a hearing and you bring organized binders: one for you, one for the hearing officer, one for opposing counsel. Label every exhibit. Courts notice organization from a pro se petitioner, and it signals you did the work.

How much does filing tax certiorari without a lawyer cost?

A self-represented petitioner spends somewhere between $400 and $900 in hard costs on a typical residential case. The money falls into three buckets: filing fees, service, and an optional appraisal.

Court filing fees run from $30 (New York SCAR) to roughly $435 (California Superior Court), depending on the jurisdiction and any fee waiver you qualify for ^[3][7]. Most residential certiorari filings land between $50 and $250.

Service of process costs $0 if you use certified mail where the statute allows it, or $75 to $150 if you use a process server or the sheriff. Add $20 to $40 for certified mail, return receipt requested, if that's your method.

The biggest optional cost is the appraisal. A state-certified residential appraisal runs $350 to $600 for most single-family homes, more for larger or complex properties. You can file without one if your comparable sales are strong, but a signed appraisal materially strengthens your hand.

Compare that to a contingency firm taking 33 to 50 percent of savings across multiple years. On a $2,000 annual reduction, the firm takes $660 to $1,000 per year. After two years you've paid more than your entire DIY cost, and the firm keeps collecting.

One cost people forget is time. Organizing evidence, drafting the petition, attending the hearing, and handling follow-up correspondence realistically takes 10 to 25 hours across a residential case. That's the true investment.

What if I miss the deadline to file tax certiorari?

Missing the deadline is almost always fatal to that year's case. Tax certiorari deadlines are jurisdictional in most states, so a court has no authority to hear a petition that wasn't timely filed. These deadlines don't get extended on a good-cause excuse the way many civil deadlines do.

Texas Tax Code Section 42.21 states that a "petition must be filed before the 61st day after the date the taxpayer or agent receives notice of the final order of the appraisal review board," and courts enforce it strictly ^[4]. New York courts have dismissed Article 7 petitions filed a single day late.

Miss the current year and your options narrow fast:

• Check whether your state lets you file a correction application directly with the assessor for manifest errors (wrong square footage, wrong property class). Some states accept these year-round.
• Start tracking the next assessment year immediately so you don't blow that cycle's administrative and judicial deadlines too.
• In a few states, equitable tolling has occasionally succeeded where the taxing authority actively misled the petitioner about the deadline. These cases are rare and usually need a lawyer.

Prevention is simple and cheap. The moment the board's decision letter lands, write the court filing deadline on a paper calendar and a digital one with a two-week advance reminder. Two weeks gives you room to gather fees and finish the paperwork without a panic.

How is tax certiorari different in New York, Texas, Illinois, and Florida?

These four states drive a large share of all property tax certiorari activity, and each runs on its own procedural logic. Know your state's quirks before you file.

New York has the deepest tax certiorari bar in the country, partly because New York City and Nassau County generate huge volumes of commercial cases. For homeowners, the SCAR track under RPTL Section 730 is the practical route. It costs $30, uses relaxed evidence rules, and the hearing officer is usually a local attorney or retired judge appointed by the court ^[3]. Full Article 7 is for larger stakes, commercial property, or municipalities where SCAR isn't available.

Texas makes you appear before the Appraisal Review Board (ARB) before district court. You can't skip the ARB. After the ARB order, you have 60 days. Texas also offers binding arbitration as an alternative to district court for properties valued under $5 million ($500,000 for non-homestead residential), with a deposit of $450 to $1,550 depending on value ^[10]. Arbitration usually moves faster than district court, and the deposit is refundable if you win.

Illinois runs on "pay and protest." You pay the contested taxes before or at the same time you file your tax objection complaint in circuit court, or you forfeit the right to object. The complaint is filed under 35 ILCS 200/23-5 ^[5]. That's a real cash-flow hit for owners fighting large assessments.

Florida lets owners petition the Value Adjustment Board (VAB) first, then appeal the VAB decision to circuit court within 60 days under Florida Statute Section 194.171 ^[6]. Florida also lets owners bypass the VAB and go straight to circuit court in some circumstances, though most practitioners recommend the VAB route first to build a record.

In big metro areas, the local assessor's website usually posts jurisdiction-specific guidance. Cook County publishes detailed appeal instructions at the Cook County Assessor's Office ^[9], and the Cook County tax assessor tax bill article on this site breaks down how to read your bill before you file. If you're in New York City, see our NYC property tax guide for the administrative track that precedes any Article 7 filing.

What happens after you win or settle a tax certiorari case?

Winning does not lock in a lower tax bill forever. The judgment or stipulation of settlement applies to the specific tax year (or years) named in your petition. Next year is a fresh fight unless you negotiated otherwise.

The practical payoff of a win or settlement is a refund or credit. If you already paid the full bill for the years at issue, the municipality owes you the overpayment back, usually with interest. New York statutory interest on property tax refunds has historically run in a low single-digit range. In Texas, the refund must be paid within 60 days of the final judgment under Tax Code Section 42.43 ^[4].

The assessor is not legally required to carry your reduced value forward, though many jurisdictions do lower the base for the following years, at least for a while. You may have to file again if the assessor reassesses upward. Some New York certiorari cases end in stipulations that bind the assessor for three to five years, but you have to negotiate that term specifically. Ask for it.

Here's the trap. You can win a refund for past years while the current assessment stays high, then miss the administrative deadline for the current year because you were focused on the court case. Track both calendars. Don't win in court for year one and forfeit year two by inattention.

For ongoing monitoring, county assessor portals do the work for you. The Los Angeles County property tax portal and the Santa Clara property tax system both show assessment history online, which helps you spot the year-over-year jump that signals a new fight is coming.

Are there simplified alternatives to full tax certiorari?

Yes. Check for a simpler track before you commit to full certiorari, because the simple track is cheaper, faster, and forgiving on evidence.

New York's SCAR program is the best-known example. It's open to owner-occupied residential property with no more than three units, and the filing fee is $30 ^[3]. The evidence rules are informal and you don't need a lawyer. SCAR hearing officers regularly cut assessments based on a homeowner's own comparable sales printout.

Texas offers binding arbitration under Tax Code Section 41A.01 for properties valued under $5 million (or $500,000 for non-homestead residential) ^[10]. The arbitrator's decision binds both sides. The deposit ($450 to $1,550) is refunded if you prevail, and it's typically faster than district court.

Many states also open an informal settlement window right after the administrative hearing. Some assessors will negotiate a reduction in writing with no court filing at all, especially for clear factual errors. Try a direct written request to the assessor's office before you file in court. Put your evidence in the letter and ask, in plain words, for a corrected assessment. It costs nothing and sometimes works.

In a state with a simplified small claims tax track, the TaxFightBack appeal kit includes jurisdiction-specific petition templates calibrated to those rules, which cuts your drafting time.

How do you research your property's true market value before filing?

Your market value argument has to rest on real data, not the feeling that your assessment is too high. Start with the numbers, not the outrage.

Pull the assessor's record card for your property first. Request it in writing or grab it from the assessor's online portal. Many counties post them publicly. Check square footage, lot size, year built, bedroom and bathroom count, construction type, and any noted improvements. Errors here are your first and best argument.

Next, pull comparable sales. Your county clerk's office records all real estate transfers, and most states require the sale price to be reported. Zillow, Redfin, and similar sites aggregate this data, but verify against the county recorder directly for accuracy. You want sales from the past 6 to 12 months, within half a mile to a mile of your property, similar in size (within 20 percent), lot, and condition.

For jurisdictions that publish equalization rates (the ratio of assessed value to market value), find yours on the state tax department website. Your effective market value per the assessor equals assessed value divided by the equalization rate. If that implied value tops what comparable homes sold for, you have a case.

Florida's Department of Revenue publishes guidance on assessment ratio standards ^[6]. New York's Office of Real Property Tax Services publishes annual equalization rates by municipality ^[8]. Texas appraisal districts are supposed to appraise at 100 percent of market value, so there's no ratio to adjust for and your comps speak directly ^[4].

Own property in a large metro? Our guides on Bexar County tax assessor practices in San Antonio, Montgomery County property tax assessment methodology, and Gwinnett County tax assessor procedures in Georgia walk through pulling comparable sales in each county's data systems.

Frequently asked questions

Can I file tax certiorari without exhausting my administrative appeal first?

Almost never. Courts require exhaustion of administrative remedies before they'll hear a tax certiorari petition. You must file with your local assessment review board, appraisal review board, or value adjustment board, wait for the written decision, and only then petition the court. Skipping that step means dismissal. Check your state statute for narrow exceptions, such as constitutional challenges to the taxing scheme itself.

How long does a tax certiorari case take from filing to resolution?

New York SCAR proceedings typically resolve in 3 to 6 months from the filing deadline. Full Article 7 or district court cases can take 1 to 3 years, especially in high-volume jurisdictions like Nassau County or Cook County. Most residential cases settle before trial. Need a fast result? Binding arbitration in Texas or a simplified residential track in your state is usually quicker than full certiorari.

What is the difference between SCAR and an Article 7 petition in New York?

SCAR (Small Claims Assessment Review) is a simplified, low-cost residential track under RPTL Section 730. It costs $30, uses informal evidence rules, and a hearing officer decides it. Article 7 is full court practice in Supreme Court. It requires formal pleadings and usually appraisal reports, and it governs commercial properties and any residential property not eligible for SCAR. The stakes and complexity of Article 7 make legal help more valuable there.

Do I have to pay the disputed taxes while the case is pending?

In most states, yes. Paying under protest, or simply paying on time, preserves your right to a refund if you win and does not waive your appeal. Illinois specifically requires payment as a condition of filing a tax objection complaint. Failing to pay in full during a pending case can trigger penalties, interest, and in some states loss of your court appeal rights. Pay on time and mark the payment 'under protest' where your state allows it.

Can I get a refund of prior years' taxes if I win my tax certiorari case?

Yes, but only for the years covered by your petition. A judgment or settlement applies to the specific tax year you challenged. If you paid the full tax for those years, the municipality owes you the overpayment plus statutory interest. In Texas, refunds must be issued within 60 days of the final judgment per Tax Code Section 42.43. You cannot reach back further than the years for which you timely filed petitions.

What evidence does a hearing officer or judge weight most heavily in a residential tax case?

Recent arm's-length comparable sales in the same neighborhood carry the most weight for residential property. A licensed appraisal from a state-certified appraiser carries the most formal weight, but well-organized comp grids from public records often win at SCAR and similar informal hearings. Factual errors in the assessor's record card (wrong square footage, wrong property class) are even more persuasive because they need no valuation judgment to evaluate.

Is binding arbitration a better option than tax certiorari for Texas homeowners?

Often yes. Texas binding arbitration under Tax Code Section 41A.01 is available for properties valued under $5 million (and $500,000 for non-homestead residential). It's faster than district court, the deposit ($450 to $1,550) is refundable if you win, and the process is less formal. The downside: the arbitrator's decision binds you too. Lose, and you can't then run to district court. Weigh that risk against the speed and cost advantage.

Can a property tax certiorari petition affect my neighbors' assessments?

Not directly. A certiorari judgment binds only the named parties and applies only to the specific property. But if your case produces a settlement that sets a lower value per square foot, neighboring owners sometimes cite it in their own administrative appeals as a market data point. These settlements are generally public records once filed with the court. Your neighbors still have to file their own appeals and petitions to get their own reductions.

What happens if the assessor reassesses my property upward after I win?

Unless your settlement or judgment specifically restricts future assessments for a set number of years (a common New York negotiation point), the assessor is free to reassess upward next cycle. You'd file a new administrative appeal for the new year and, if denied, a new petition. This is why experienced petitioners negotiate multi-year stipulations whenever they can and why watching your annual assessment notice is essential.

Do I need a licensed appraisal to file tax certiorari, or will comparable sales alone work?

You do not need a licensed appraisal to file. Most courts and hearing officers accept well-documented comparable sales from a pro se petitioner. The risk: if the municipality brings a licensed appraiser to testify or submits an appraisal report, your unsworn comp analysis can look thin. Where the disputed value gap exceeds roughly $1,500 in annual taxes, a $400 to $600 appraisal often pays for itself in credibility.

How does the equalization rate affect my tax certiorari case?

The equalization rate (or assessment ratio) is the percentage of market value at which your jurisdiction officially assesses property. If your jurisdiction assesses at 50 percent and your assessed value is $200,000, the implied market value is $400,000. Your argument is that the true value is lower, say $320,000, making the equalized assessment $160,000. Your state's tax department publishes equalization rates annually. Check and cite the current rate in your petition.

Can I file tax certiorari on a rental property or commercial building without a lawyer?

You can, but the complexity rises sharply. Commercial and income-producing properties are usually valued with the income approach, which needs analysis of market rents, vacancy, capitalization rates, and operating expenses. Assessors often have appraiser staff or retained experts for these. Self-representation is possible, but unless the dispute is a pure factual error (wrong square footage, misclassified type), hiring an appraiser at minimum, and possibly an attorney, tends to produce better outcomes.

What does it cost to hire a process server versus using certified mail for service?

A professional process server typically charges $75 to $150 per service in most metro areas, more in rural counties. Sheriff's service fees run $40 to $100 in most jurisdictions. Certified mail, return receipt requested, costs roughly $8 to $12 per mailing and is allowed for tax proceedings in many states. Check your statute: if certified mail is explicitly authorized, it's the cheapest and perfectly sufficient option. Always keep the tracking number and the green return receipt card.

Is there an income limit or property value cap for using simplified residential tracks like New York's SCAR?

New York SCAR is open to owner-occupied residential properties with no more than three dwelling units. There's no income limit, but the proceeding covers only the assessment review of that property. The filing fee is $30. Most states with simplified small claims tax tracks similarly limit eligibility to owner-occupied residential property and cap the assessed value or disputed tax amount. Check your state's statute or the court clerk's instructions for current thresholds.

Sources

1. New York State Legislature, Real Property Tax Law Article 7: RPTL Article 7 Section 702 authorizes special proceedings in Supreme Court to review tax assessments; Section 730 establishes the SCAR small claims track at a $30 filing fee
2. National Taxpayers Union Foundation, Property Tax Appeal Report: Contingency law firms typically charge 33 to 50 percent of first-year tax savings on property tax appeal cases
3. New York Unified Court System, Small Claims Assessment Review: SCAR proceedings cost $30 to file and are available for owner-occupied residential properties with no more than three units
4. Texas Comptroller of Public Accounts, Property Tax (Texas Tax Code Chapter 42 and Section 42.21): Texas Tax Code Section 42.21 requires a district court petition within 60 days of receiving the ARB final order; Section 42.43 requires refunds within 60 days of final judgment; districts appraise at 100 percent of market value
5. Florida Department of Revenue, Property Tax Oversight: Florida Statute Section 194.171 provides a 60-day window after the Value Adjustment Board decision to file a circuit court petition; Florida Department of Revenue publishes assessment ratio standards
6. California State Board of Equalization, Property Tax: California requires exhaustion of the county assessment appeals board before Superior Court review, with a 6-month statute of limitations and Superior Court filing fees near $435
7. New York State Department of Taxation and Finance, Office of Real Property Tax Services: New York ORPTS publishes annual equalization rates by municipality, showing the ratio of assessed value to market value for each taxing jurisdiction
8. Cook County Assessor's Office, Appeal Information: Cook County Assessor publishes detailed instructions for the administrative appeal process that precedes any circuit court tax objection complaint
9. Texas Comptroller of Public Accounts, Binding Arbitration: Texas binding arbitration deposit ranges from $450 to $1,550 depending on property value; available for properties valued under $5 million (or $500,000 for non-homestead residential)
10. New York State Unified Court System, RP-7405 Assessment Review Form: Form RP-7405 is the standard verified petition form for assessment review proceedings in New York courts