Petition Small Claims Assessment Review In Counties In New York City is a legal process that allows a property owner to challenge the amount of taxes they have to pay for their property. Property owners can file a Petition for Small Claims Assessment Review in the county tax assessor's office of the county in which they live. This petition can be used to challenge the assessed value of the property, the tax rate applied, or the amount of taxes due. There are two types of Petition Small Claims Assessment Review in Counties In New York City, namely the Petition for Small Claims Assessment Review and the Petition for Determination of Tax Liability. The Petition for Small Claims Assessment Review is a formal request for a review of the assessed value of the property and/or the tax rate applied. This can be done by providing evidence that the assessed value is too high or that the tax rate is wrong. The Petition for Determination of Tax Liability is a formal request for a review of the amount of taxes due and can be used to challenge the tax rate, the assessed value, or both. The outcome of a Petition Small Claims Assessment Review in Counties In New York City can be either a reduction in the amount of taxes due or an order for the tax assessor to correct the assessed value or tax rate.