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.