New York Small Claims Assessment Review Petitions (Scars) are legal documents filed with the New York State Division of Tax Appeals to contest a property assessment. A SCAR can be used by property owners, tenants, and other interested parties to dispute an assessment of real property for the purpose of taxation. The petition must include the legal and factual basis for the challenge, as well as documents to support the claim. There are three types of New York Small Claims Assessment Review Petitions: Form SCAR-1, Form SCAR-2, and Form SCAR-3. Form SCAR-1 is a petition for the review of an assessment of real property. Form SCAR-2 is a petition for the review of an assessment of personal property. Form SCAR-3 is a petition for the review of an assessment of a business or other entity.