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Department of Taxation and Finance

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 15 4 15 3 11 3 6
Chenango 13 12 5 6 5 4 4 5 6
Clinton 5 7 5 4 2 2 4 2 8
Columbia 100 72 35  36 17 15 26 10 24 40
Cortland 2 7 0 2 1 0 4 1 3
Delaware 4 3 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 4 2 4 2 1 2 3
Fulton 15 15 38  31 8 30 9 5 11 7
Genesee 3 15 1 5 2 2 3 1 2
Greene 19 25 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 6 1 9 3 1 2 1
Livingston 35 9 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 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 1 0 10 4 0 1
Seneca 6 15 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 4 2 5 7 7 6 2
Tompkins 5 4 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 2 2 4 5 1 7 5
Yates 2 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: