Tax Certiorari
A legal proceeding to challenge an assessment in court after administrative appeals are exhausted.
Tax certiorari is the judicial route for contesting a property assessment, used when administrative appeals (the review board) don’t produce a fair result. The term is most common in New York.
It involves filing a petition in court and is typically reserved for larger commercial cases where the potential savings justify legal costs. For most homes, the administrative appeal is where the matter ends.
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