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A home assessment means the value of the home as determined by the local assessor for the purpose of determining property taxes. Home assessments are not the same as appraisals, which are instead conducted by private, licensed appraisers.
The Small Claims Assessment Review (SCAR) is only available to owner-occupants of one, two or three family dwellings which are used exclusively for residential purposes, or the owners of vacant land that is not of sufficient size to contain a one, two or three family dwelling.
To appeal the Department of Finance (DOF)s assessed value or tax class or the denial of a not-for-profit exemption, you must file a completed, appeal form and all necessary proof to the NYC Tax Commission in person or by mail.
The board of assessment review constitutes what is known as a quasi-judicial body and the members of the board are charged with judicial responsibility to get all the facts, and apply appropriate laws and reasoning to the facts in a fair and judicious manner.
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 (in counties outside Nassau and NYC) or the Assessment Review Commission (Nassau County) or the New York City Tax

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Market value is how much a property would sell for under normal conditions. Assessments are determined by the assessor, a local official who estimates the value of all real property in a community.

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