Small Claims Assessment Review activity: 2010–2019

New cases filed by county for calendar years 2010–2019
County	2010	2011	2012	2013	2014	2015	2016	2017	2018	2019
Albany	143	147	116	83	151	88	137	67	66	202
Allegany	29	9	3	6	5	2	1	11	4	3
Broome	44	37	45	23	19	35	15	19	15	15
Cattaraugus	28	36	28	11	7	7	5	6	53	5
Cayuga	36	27	13	10	9	8	27	9	9	20
Chautauqua	16	23	15	14	13	6	15	9	12	4
Chemung	3	12	7	15	4	15	3	11	3	6
Chenango	13	12	7	5	6	5	4	4	5	6
Clinton	5	7	9	5	4	2	2	4	2	8
Columbia	100	72	35	36	17	15	26	10	24	40
Cortland	2	7	4	0	2	1	0	4	1	3
Delaware	4	3	7	1	10	6	7	9	12	4
Dutchess	93	91	368	84	55	83	44	56	48	112
Erie	152	91	101	86	38	119	61	230	84	59
Essex	48	40	27	13	23	10	15	24	14	11
Franklin	7	14	3	4	2	4	2	1	2	3
Fulton	15	15	38	31	8	30	9	5	11	7
Genesee	3	15	2	1	5	2	2	3	1	2
Greene	19	25	7	15	8	10	7	5	7	5
Hamilton	0	1	1	1	3	0	3	2	0	1
Herkimer	25	14	72	15	9	18	3	9	7	4
Jefferson	50	18	47	51	39	37	35	14	12	7
Lewis	1	1	3	6	1	9	3	1	2	1
Livingston	35	9	5	4	25	10	7	6	24	2
Madison	11	14	24	22	4	6	3	4	6	6
Monroe	116	127	151	183	284	110	122	135	282	276
Montgomery	9	8	11	9	9	8	14	6	11	5
Nassau	48,881	*10,529	*10,344	*14,105	16,100	16,632	15,030	13,293	12,751	12411
Niagara	8	45	29	3	3	4	8	17	12	7
Oneida	48	47	41	27	19	20	15	11	20	7
Onondaga	65	104	49	51	29	34	32	32	39	41
Ontario	21	22	35	18	28	13	22	41	23	27
Orange	1,220	1,506	1,232	826	232	228	456	370	384	395
Orleans	24	4	5	6	0	1	9	2	0	2
Oswego	24	23	15	27	39	12	14	33	17	14
Otsego	19	29	10	10	2	5	10	17	7	2
Putnam	73	418	497	328	174	207	125	179	182	130
Rensselaer	99	58	91	147	33	40	25	24	75	47
Rockland	2,173	2,887	3.355	2,788	1,856	1,551	1,544	1,416	1,343	1763
St. Lawrence	7	16	24	52	13	35	18	10	56	9
Saratoga	70	77	63	66	48	35	28	43	3	37
Schenectady	164	194	178	150	118	110	135	84	68	30
Schoharie	9	4	19	6	7	3	1	1	18	4
Schuyler	2	9	5	5	1	0	10	4	0	1
Seneca	6	15	2	2	0	3	13	5	5	5
Steuben	49	18	12	14	26	19	10	13	23	39
Suffolk	32,692	**5,807	**69,728	38,526	28,205	30,337	21,446	21,145	18,470	19536
Sullivan	88	118	60	139	42	75	20	12	22	23
Tioga	6	3	7	4	2	5	7	7	6	2
Tompkins	5	4	2	5	1	2	3	1	3	6
Ulster	92	58	26	20	13	22	18	10	23	62
Warren	17	11	13	11	5	9	10	2	8	3
Washington	35	30	20	11	8	10	9	4	15	18
Wayne	62	45	14	15	3	6	16	18	4	13
Westchester	9,711	10,698	8,954	8,282	6,195	5,322	6,868	6,679	6,043	6,410
Wyoming	7	13	3	2	2	4	5	1	7	5
Yates	2	4	4	7	3	14	4	5	37	9
New York City	34	58	63	75	71	82	79	68	85	154
Totals	96,720	33,729	96,049	66,462	54,046	55,486	46,559	44,211	40,466	42,029

* 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 Certiorari Activity.

Updated: May 27, 2022