Challenge & Lower Your Taxes
Your Home's Assessment
Nassau County, NOT the Town of Hempstead, is responsible for setting your property tax assessment, the basis of your property taxes. Your property’s assessed value, or assessment, represents the market value of your house, as calculated by the Nassau County Department of Assessment, and is the figure upon which your property taxes are based. In January 2023, the Department of Assessment will publish the tentative assessment roll based on the market value of properties as of this date. These values will be utilized to determine property taxes under the 2025 assessment roll, affecting 2024/2025 School tax bills and 2025 General tax bills. Property owners should check their Notice of Tentative Assessment every year to ensure accuracy.
Challenge Your Tax Assessment
If an owner believes that his/her property tax assessment is not accurate as compared to neighboring homes with similar characteristics, they may file an Application for Correction of Assessment with the Nassau County Assessment Review Commission (ARC) from January 2, 2023, through March 1, 2023. File appeals online at nassaucountyny.gov/arc/arow or in person at 240 Old Country Road, Mineola, NY 11501. For additional information call the ARC at (516) 571-3214.
Assessment Review Commission
The Assessment Review Commission is an independent agency that is responsible for reviewing all applications for correction and making decisions on grievances filed in Nassau County. The commission reviews appeals that have been filed and makes determinations if the assessed value of a property is excessive or not. It is important to note that assessments cannot be increased by the Assessment Review Commission; ARC can keep a Tentative Assessed Value unchanged or lower an assessment, but it cannot raise the assessment of a homeowner who files an application for correction.
How to Challenge
You may file an appeal to challenge your property's assessment from January 2 to March 1, 2023.
Application for Correction of Assessment forms will be available online from the Assessment Review Commission website after January 2nd. Applications may be filed electronically through the county's online appeal system called AROW-Assessment Review through March 1, 2023, with the same effect as filing on paper. Successful transmissions generate an appeal number immediately, and an email message after a short delay.
You may request an Application for Correction of Assessment form be mailed to you by calling the Assessment Review Commission at 516-571-3214.
Application for Correction of Assessment forms may be obtained and submitted in person at the Assessment Review Commission, 240 Old Country Road, 5th Floor, Mineola, NY 11501. Hours are from 9 am to 4:30 pm, Monday to Friday, except holidays.
Applications can be mailed to the Assessment Review Commission at 240 Old Country Road, 5th Floor, Mineola, NY 11501. Mail must be postmarked by the USPS no later than March 1, 2023.
Small Claims Assessment Review
Owners who are not satisfied with the Assessment Review Commission's decision have the right to file an appeal called a Small Claims Assessment Review (SCAR) Petition in the Nassau County Clerk's Office to seek further review of their assessment. At the SCAR hearing, individuals or their representatives may present evidence of unequal or excessive assessment to a SCAR hearing officer.
A filing fee of $30 applies but may be reimbursed by the county if there is a successful outcome. Forms and instructions are available online or at the Nassau County Clerk's Office located at 240 Old Country Road Room 108, Mineola, NY 11501
Taxpayers who have won assessment reductions through SCAR should continue to pay their taxes as originally billed until they receive a corrected tax bill. The Nassau County Treasurer's Office will recalculate any payment made at the higher assessment and send refunds of the difference owed to you at a later date.
Incorporated villages within the Town of Hempstead have the right to utilize their own assessments for village tax purposes, or they may choose to utilize the county's assessment roll as a basis for their assessments. If you live in an incorporated village, you must file separately to challenge your village assessment. Contact your village assessor for information on how to challenge that assessment.