A tax certiorari is a court-level assessment challenge, common in New York after the local board. It is a later layer, not a how-to for filing a lawsuit.
A tax certiorari is a New York court-level challenge to an assessment after the local board has already heard the grievance. Other states use a different name for a later court review, or they have no such extra step. Certiorari is not a national last step. This page is not a litigation how-to.
What is a tax certiorari versus a grievance?
New York's tax department lists tax certiorari as a proceeding in Supreme Court after the Board of Assessment Review, for owners who are still dissatisfied. The IAAO glossary defines a writ of certiorari as an order sending a lower body's record up for judicial review. The grievance was the board. Certiorari is the court looking at that record.
Example: a $200,000 print stays $200,000 after the board. Certiorari is the later ask that a court look at that same print. That sequence is an example of the layers, not a docket number.
Look up if you are overpaying.
Is a tax certiorari the first step in a property tax appeal?
No. The first property tax appeal is the local board. Tax certiorari, where the word is used, is a later court layer. The property tax glossary and the Grievance Day page keep that order. FairAppeal handles the entire appeal on your behalf at the administrative layer when a filing goes forward, and there are no upfront costs with Fair Appeal.
Frequently asked questions
- What is a tax certiorari?
- A tax certiorari is a court-level challenge to an assessment, common in New York after the local board has heard the grievance. IAAO defines a writ of certiorari as sending a lower body's record up for judicial review. It is a later layer, not the first filing.
- Is tax certiorari the same as Grievance Day?
- Tax certiorari is not Grievance Day. Grievance Day is the sitting of the board of assessment review. Certiorari is a later court proceeding if the owner is still dissatisfied after that board. New York's tax department lists those as two different reviews.
- Do I start a property tax appeal in tax certiorari court?
- A typical property tax appeal starts at the local board, not in tax certiorari court. Certiorari, where the word is used, follows that administrative step. The first print is still the object. The courtroom is a later forum, not the default first room.