Tax Certiorari, also known as real estate tax reduction proceedings, involves disputes by commercial and residential developers, owners, and tenants to challenge real estate tax assessments. Rather than present issues to a judge for determination, the parties can control the ultimate outcome by working with a mediator to reach a compromise. Typical claims involving tax certiorari include the following:   

Unequal assessment.

The most common basis for challenging a tax assessment, unequal assessment is when a property is assessed at a higher percentage of its fair market value compared to other properties in an assessment unit. 

Unlawful assessment.

This can occur when a property is located outside of a tax assessment unit, or if taxes are levied against a tax-exempt non-profit. 

Misclassified assessment.

When a property is assessed under the wrong use; for instance, a single family home is assessed as a commercial property. 

Excessive assessment.

Where assessment districts assess at full value, and a property is assessed higher than its fair market value.