Petition Small Claims Assessment Review is a legal process that is available in counties outside of New York City. This process is used to challenge and appeal property tax assessments. It is also known as a tax grievance. Generally, the property owner files a written petition with the county Board of Assessment Review (BAR) to contest the assessed value of their property. The BAR will review the petition and the property record to determine the correct value. If the BAR finds that the assessment is incorrect, they will reduce the assessment and the resulting tax liability. There are two types of Petition Small Claims Assessment Review in counties outside of New York City: Class 1 and Class 2. Class 1 is used to challenge assessment increases of less than 15%. Class 2 is used to challenge assessment increases of 15% or more. Both classes require a petition to be filed with the BAR. The BAR will then conduct a hearing and review the evidence presented. The BAR may reduce or increase the assessment depending on the outcome of the hearing.