COURT CHALLENGE PROCESS
(TOWN OF HUNTINGTON 2026/27 ASSESSMENT ROLL)
BASIC PROCEDURES FOR FILING A COURT CHALLENGE AFTER A GRIEVANCE COMPLAINT HAS BEEN DENIED BY THE BOARD OF ASSESSMENT REVIEW:
A court challenge begins with the filing of a Tax Certiorari petition for commercial property or a Small Claims Assessment Review (hereinafter “SCAR”) petition for residential property after the assessment roll is finalized (hereinafter collectively “Petitions”). A tax certiorari petition with rare exception is filed by an attorney. The typical homeowner, or their representative, would file a SCAR petition.
By clicking on this link Suffolk County Clerk Website and locating the “SCARP” provisions at the bottom of this home page, you can obtain the necessary documents.
The Town of Huntington’s 2026/27 assessment roll was finalized August 6th, 2026.
Petitions must be filed with the Suffolk County Clerk’s Office within 30 days of the filing of the final assessment roll. Since the 6h day falls on a Sunday this year, and Monday is a holiday, the last day to file a Petition is September 8th, 2026.
Small Claims Assessment Review (SCAR) petitions are now subject to mandatory e-filing with the Suffolk County Clerk’s Office.
SERVICE OF TAX CERTIORARI AND SCAR PETITIONS:
For petitioners who choose to submit an electronic Excel spreadsheet(s) in the format provided in the attachments below, please be advised: Personal service of paper copies of Tax Certiorari and SCAR petitions pursuant to the NYS Real Property Tax Law and the NYS Civil Practice and Rules is being waived by the Town of Huntington for the 2026/27 tax year.
To review the applicable procedures for the electronic service of court petitions on the Town of Huntington, click here.
To review and download a digital copy of the required Excel spreadsheet, click here.
To review a copy of the Town of Huntington’s waiver of any potential defenses to the adopted electronic service of petition procedures, click here.
For all others not submitting electronic spreadsheets as noted above, all statutory service procedures apply,
NOTE: By law, the Assessor’s Office must be served with a paper copy of a Tax Certiorari or SCAR petition for each challenged property, or it will be subject to dismissal.
Self-represented individuals, or tax representatives, must still comply with this requirement if they are unwilling or incapable of adhering to the foregoing electronic Excel spreadsheet procedure, except the Town of Huntington only requires one (1) copy of each petition to be served on the Assessor’s Office.