Property owners who are not eligible for Small Claims Assessment Review (SCAR) can challenge their assessments in State Supreme Court through a court action called a Writ of Certiorari. Most of the people who file writs own commercial and industrial property.
Persons eligible for SCAR may file a Writ of Certiorari instead. However, if you do bring a small claims action, you give up the right to file a Writ of Certiorari on the same property in the same year.
Unless the county and the claimant can settle out of court, writs go to trial in New York State Supreme Court. Unlike small claims proceedings, Writs of Certiorari are subject to the Supreme Court calendar. Like a small claims, you must file a grievance by March 1st with the Assessment Review Commission (ARC). You also must file a Writ of Certiorari before the last day in April or within 30 days of ARC's decision (if the decision is rendered after April 1).