It involves having the property appraised, filing the forms with the local assessor and appearing before a Board of Assessment Review.

The town's Board of Assessment Review recently rejected the utility's effort to reduce the assessed value of the property by 65 percent.

If still dissatisfied, for a $30 filing fee owners can then appeal to court for a Small Claims Assessment Review.

Guidance and Assessment Review, 7(3), 1-4.

"That's my duty under the law," he told the Board of Assessment Review, adding that it, in contrast, "has broader scope."

Arthur McCartney, chairman of the Board of Assessment Review, promised a quick decision on the matter.

In New York State, homeowners must first bring a grievance before a county Board of Assessment Review.

If dissatisfied with that board's finding, they may petition the Small Claims Assessment Review for $25, filing with the county clerk.

In 1988, 2,425 grievances involving residential property assessments were filed with the Nassau Board of Assessment Review.

The Board of Assessment Review then heard residents' grievances through April, when it disbanded.