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Small claims assessment review activity, 2007–2016

New cases filed by county for calendar years 2007–2016
County2007200820092010201120122013201420152016  
Albany 422 289 236 143 147 116 83 151 88 137
Allegany 2 7 17 29 9 3 6 5 2 1
Broome 29 16 136 44 37  45  23 19 35 15
Cattaraugus 35 12 22 28 36  28  11 7 7 5
Cayuga 3 10 50 36 27 13  10 9 8 27
Chautauqua 26 28 24 16 23 15  14 13 6 15
Chemung 9 16 22 3 12 15 4 15 3
Chenango 8 1 2 13 12 5 6 5 4
Clinton 24 19 7 5 7 5 4 2 2
Columbia 55 97 96 100 72 35  36 17 15 26
Cortland 6 8 5 2 7 0 2 1 0
Delaware 0 12 12 4 3 1 10 6 7
Dutchess 379 209 236 93 91 368  84 55 83 44
Erie 184 200 474 152 91 101  86 38 119 61
Essex 17 27 26 48 40 27  13 23 10 15
Franklin 11 10 22 7 14 4 2 4 2
Fulton 10 21 11 15 15 38  31 8 30 9
Genesee 4 19 0 3 15 1 5 2 2
Greene 9 8 17 19 25 15 8 10 7
Hamilton 3 4 12 0 1 1 1 3 0 3
Herkimer 16 13 15 25 14 72  15 9 18 3
Jefferson 79 55 84 50 18 47  51 39 37 35
Lewis 15 1 14 1 1 6 1 9 3
Livingston 2 2 5 35 9 4 25 10 7
Madison 48 43 9 11 14 24  22 4 6 3
Monroe 40 206 170 116 127 151  183 284 110 122
Montgomery 7 5 19 9 8 11  9 9 8 14
Nassau 55,792 37,803 36,888 48,881 *10,529 *10,344  *14,105 16,100 16,632 15,030
Niagara 7 12 23 8 45 29  3 3 4 8
Oneida 89 40 31 48 47 41  27 19 20 15
Onondaga 115 145 155 65 104 49  51 29 34 32
Ontario 21 54 24 21 22 35  18 28 13 22
Orange 217 1,121 568 1,220 1,506 1,232  826 232 228 456
Orleans 6 0 1 24 4 6 0 1 9
Oswego 89 104 47 24 23 15  27 39 12 14
Otsego 5 31 18 19 29 10  10 2 5 10
Putnam 136 57 98 73 418 497  328 174 207 125
Rensselaer 40 218 125 99 58 91  147 33 40 25
Rockland 249 1,284 652 2,173 2,887 3.355  2,788 1,856 1,551 1544
St. Lawrence 24 34 35 7 16 24  52 13 35 18
Saratoga 38 89 67 70 77 63  66 48 35 28
Schenectady 85 159 310 164 194 178  150 118 110 135
Schoharie 14 11 11 9 4 19  6 7 3 1
Schuyler 12 12 10 2 9 5 1 0 10
Seneca 14 8 1 6 15 2 0 3 13
Steuben 28 66 12 49 18 12  14 26 19 10
Suffolk 12,851 31,974 38,417 32,692 **5,807 **69,728  38,526 28,205 30,337 21,446
Sullivan 17 43 37 88 118 60  139 42 75 20
Tioga 3 9 5 6 3 4 2 5 7
Tompkins 5 21 10 5 4 5 1 2 3
Ulster 23 172 82 92 58 26  20 13 22 18
Warren 2 42 27 17 11 13  11 5 9 10
Washington 29 11 59 35 30 20  11 8 10 9
Wayne 27 29 15 62 45 14  15 3 6 16
Westchester 1,722 2,334 5,756 9,711 10,698 8,954  8,282 6,195 5,322 6,868
Wyoming 7 10 6 7 13 2 2 4 5
Yates 3 8 6 2 4 7 3 14 4
New York City 19 18 26 34 58 63  75 71 82 79
Totals 73,132 77,257 85,265 96,720 33,729 96,049  66,462 54,046 55,486  46,559 

* 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: