Which tax classes are entitled to a review under the SCARP?

The correct answer is that Class 1 and 1a properties are entitled to a review under the SCARP (Small Claims Assessment Review Program). This program is specifically designed for certain types of properties to offer a streamlined process for property owners who believe their assessments are incorrect.

Class 1 properties typically include residential properties with fewer than three units, such as single-family homes or small apartment buildings. Class 1a properties, on the other hand, include residential properties that are owner-occupied. The inclusion of these classes under the SCARP allows these property owners to seek a fair assessment of their property values without the complexities that can arise in other classifications.

The other options refer to different classes of properties that do not qualify for review under the SCARP, as they often involve larger commercial or mixed-use developments that are assessed differently. The intent of the SCARP is to focus on smaller, residential property owners who may be more affected by assessment inaccuracies, thereby providing them a specific avenue to address their concerns efficiently.