In Suffolk County, each town assesses property. The board of assessors of each town sets the tentative assessment for the following year by May and property owners can challenge that assessment from May 1 to the third Tuesday of May of every year. So, in May 2024, property owners are notified of their tentative assessment for the 2024-25 tax year and have until May 21, 2024, to file a grievance. The town board of assessors must then decide each challenge before the assessment roll is finalized in July, August, or September of each year. Since each Suffolk town only has 30-60 days to review the grievances, most grievances are denied.

If the grievance is denied, as most are in Suffolk County, an appeal can be filed in small claims court, which is called a Small Claims Assessment Review (“SCAR”) proceeding. The filing fee is $31. The SCAR takes about a year to be calendared and resolved. If a reduction in assessment is secured, since the property owner already paid the 2024-25 taxes, a refund will be due. Moreover, a successful SCAR will be carried forward to the next tax year so the 2025-26 property tax assessment will be reduced as well.

Cobra does all this work for you strictly on a contingency fee basis. First, Cobra files the grievance for you at no charge. Then, if and when necessary, Cobra files and serves the SCAR on your behalf. The only cost to you is the $31 SCAR filing fee. Then Cobra prosecutes and resolves the SCAR proceeding for you. There is no charge unless Cobra is successful and then, Cobra charges the lowest rates in the industry. Cobra provides the best results at the lowest rates.

The deadline to file a 2024 grievance in Suffolk County is May 1 to the third Tuesday of May, May 21, 2024. Click here to apply.

So, in 2024, your tentative assessment for 2024-25 tax year is sent to you in May. In May 2024, Cobra will challenge that assessment for the 2024-25 tax year by timely filing your grievance. When the town denies the grievance, as is typical, Cobra will file and serve your appeal (SCAR) in August or September 2024. Then, a hearing will be set in the following year. Most towns will seek a conference to discuss a settlement before the hearing and if a settlement is reached, which is very typical, your assessment will be reduced. Otherwise, the SCAR is heard by a judicial hearing officer who decides what reduction you are entitled to. If a reduction is obtained, the reduction entitles you to a refund for the current tax year and the reduced assessment should then be reflected in the final tax roll for the following year. As such, the reduced assessment will be reflected on your following year’s tax bills and a tax refund is necessary for what you over-paid for the year the grievance was filed.