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Department of Taxation and Finance

Small claims assessment review activity, 2008–2017

New cases filed by county for calendar years 2008–2017
County200820092010201120122013201420152016  2017
Albany 289 236 143 147 116 83 151 88 137 120
Allegany 7 17 29 9 3 6 5 2 1 11
Broome 16 136 44 37  45  23 19 35 15 19
Cattaraugus 12 22 28 36  28  11 7 7 5 6
Cayuga 10 50 36 27 13  10 9 8 27 9
Chautauqua 28 24 16 23 15  14 13 6 15 9
Chemung 16 22 3 12 15 4 15 3 11
Chenango 1 2 13 12 5 6 5 4 4
Clinton 19 7 5 7 5 4 2 2 4
Columbia 97 96 100 72 35  36 17 15 26 10
Cortland 8 5 2 7 0 2 1 0 4
Delaware 12 12 4 3 1 10 6 7 9
Dutchess 209 236 93 91 368  84 55 83 44 56
Erie 200 474 152 91 101  86 38 119 61 230
Essex 27 26 48 40 27  13 23 10 15 24
Franklin 10 22 7 14 4 2 4 2 1
Fulton 21 11 15 15 38  31 8 30 9 5
Genesee 19 0 3 15 1 5 2 2 3
Greene 8 17 19 25 15 8 10 7 5
Hamilton 4 12 0 1 1 1 3 0 3 2
Herkimer 13 15 25 14 72  15 9 18 3 9
Jefferson 55 84 50 18 47  51 39 37 35 14
Lewis 1 14 1 1 6 1 9 3 1
Livingston 2 5 35 9 4 25 10 7 6
Madison 43 9 11 14 24  22 4 6 3 4
Monroe 206 170 116 127 151  183 284 110 122 135
Montgomery 5 19 9 8 11  9 9 8 14 6
Nassau 37,803 36,888 48,881 *10,529 *10,344  *14,105 16,100 16,632 15,030 13,293
Niagara 12 23 8 45 29  3 3 4 8 17
Oneida 40 31 48 47 41  27 19 20 15 11
Onondaga 145 155 65 104 49  51 29 34 32 32
Ontario 54 24 21 22 35  18 28 13 22 41
Orange 1,121 568 1,220 1,506 1,232  826 232 228 456 370
Orleans 0 1 24 4 6 0 1 9 2
Oswego 104 47 24 23 15  27 39 12 14 33
Otsego 31 18 19 29 10  10 2 5 10 17
Putnam 57 98 73 418 497  328 174 207 125 179
Rensselaer 218 125 99 58 91  147 33 40 25 24
Rockland 1,284 652 2,173 2,887 3.355  2,788 1,856 1,551 1,544 1,416
St. Lawrence 34 35 7 16 24  52 13 35 18 10
Saratoga 89 67 70 77 63  66 48 35 28 43
Schenectady 159 310 164 194 178  150 118 110 135 84
Schoharie 11 11 9 4 19  6 7 3 1 1
Schuyler 12 10 2 9 5 1 0 10 4
Seneca 8 1 6 15 2 0 3 13 5
Steuben 66 12 49 18 12  14 26 19 10 13
Suffolk 31,974 38,417 32,692 **5,807 **69,728  38,526 28,205 30,337 21,446 21,145
Sullivan 43 37 88 118 60  139 42 75 20 12
Tioga 9 5 6 3 4 2 5 7 7
Tompkins 21 10 5 4 5 1 2 3 1
Ulster 172 82 92 58 26  20 13 22 18 10
Warren 42 27 17 11 13  11 5 9 10 2
Washington 11 59 35 30 20  11 8 10 9 4
Wayne 29 15 62 45 14  15 3 6 16 18
Westchester 2,334 5,756 9,711 10,698 8,954  8,282 6,195 5,322 6,868 6,679
Wyoming 10 6 7 13 2 2 4 5 1
Yates 8 6 2 4 7 3 14 4 5
New York City 18 26 34 58 63  75 71 82 79 68
Totals 77,257 85,265 96,720 33,729 96,049  66,462 54,046 55,486  46,559  44,211

* In 2011, 2012, and 2013, a large reduction in cases occurred due to a much larger percentage of appeals settling before court action.

** Additional cases (28,070) were filed in calendar year 2011, but were not entered into the court database until February 2012; such entries were included in calendar year 2012 data (that is, 41,658 of 69,728 cases filed in 2012 were new).

Source: Office of Court Administration.

Compilation: Office of Tax Policy Analysis, Department of Taxation and Finance

See Tax Certiorary Activity.

Updated: