The Small Claim Assessment Review (SCAR) is a process where the tax assessment value of a residential property is reduced by a court order.
To receive a County tax refund, the property owner first completes a Small Claims Assessment Review through the county court system. After the property owner completes the SCAR process successfully, the local municipality in Westchester is required to complete a SCAR County Tax Refund Information form. Note that the form requires:
- The signatures of the municipal Assessor and the Receiver of Taxes.
- An attached copy of the court decision or the Stipulation of Settlement signed by the hearing officer.
The Westchester municipality then submits the completed SCAR county Tax Refund Information Form together with the Stipulation of Settlement by mail to the County Finance Department. The Finance Department will process the county tax refund portion within 90 days upon receipt of all paperwork from the municipality. In Westchester County the Commissioner of Finance is also the county treasurer.
The refund check will be mailed to the residential property owner’s address. Otherwise, it will be sent to the address on the court order.
SCAR agreements and documentation should be sent to:
Westchester County Department of Finance
148 Martine Avenue Suite 724
White Plains, New York 10601
Attn: SCAR Processing
No refund will be processed if your information is incomplete.
For questions about your completed SCAR agreement that you believe will generate a county tax refund, you may call the Westchester County Finance Department at (914) 995-2772.
Questions about tax refunds of local municipal or school district taxes should be directed to those entities directly.
You may wish to contact your local municipality for property tax information. Most municipalities allow sending an e-mail to expedite communications.
The New York State Unified Court System (UCS) is responsible for administering the SCAR program. Visit their Web site to learn more about the procedure and time frame required for the SCAR process.
The Westchester County Clerk also has SCAR information on the web.
Please note that the Westchester County Finance Department has no control over the other jurisdictions and legal entities described in the information on the UCS and county clerk Web site nor can we offer legal advice on the SCAR process.
Read more about Certiorari tax refund judgments.