Reassessment and You
Nassau County, NOT the Town of Hempstead, is responsible for setting your property tax assessment, the basis of your property taxes. In 2018, Nassau County conducted a reassessment of all properties within the county’s jurisdiction. Using a variety of technical and algorithmic methods, new “Fair Market Values” were calculated by the Nassau County Assessor, and a Uniform Level of Assessment of one-tenth of one percent (.1%) for Class One properties (one to three family) was applied to establish a new Assessed Value for each property. Assessed Values published in January 2019 will be utilized to determine property taxes under the 2021 assessment roll (affecting the 2020/2021 School tax bill and the 2021 General tax bill).
Nassau County has indicated that it will annually recalculate its “Fair Market Values” and publish new Assessed Values for all properties each January. In January 2020 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 as the basis for the 2022 assessment roll (affecting 2021/2022 School tax bills and 2022 General tax bills).
Challenge and Lower Your Taxes
If an owner believes that his/her property tax assessment is not accurate, an Application for Correction of Assessment may be filed with the Nassau County Assessment Review Commission (ARC). The formal period to appeal the 2022 tentative assessment is January 2, 2020 through March 2, 2020. When challenging your assessment, it is important to build the best case for lowering your assessment by providing data on the sale prices of comparable properties. Use the ARC’s online residential appeal system, AROW-Assessment Review on the Web, sales locator tool to view recent sales of similar homes in your neighborhood, and file an application to correct your property’s assessment.
Applications for Correction of Assessment can be submitted online at AROW-Assessment Review on the Web (nassaucountyny.gov/1510/Assessment-Review-Commission), or in person at the Assessment Review Commission (ARC) located at 240 Old Country Road, 5th Floor in Mineola. You may also request that an Application for Correction of Assessment be mailed to you by calling ARC at (516) 571-3214.
Remember, there is no charge for filing an assessment challenge, and assessments can only be lowered or remain the same as a result of a challenge, they cannot be raised.
How to Challenge
Filing Period: You may file an appeal to challenge your property’s assessment from January 2, 2020 to March 2, 2020.
Online: Application for Correction of Assessment forms will be available online from the Assessment Review Commission website after January 2nd (nassaucountyny.gov/1516/Forms-Instructions). Applications may be filed electronically through the county’s online appeal system called AROW-Assessment Review on the Web through March 2, 2020 with the same effect as filing on paper (nassaucountyny.gov/1510/Assessment-Review-Commission). Successful transmissions generate an appeal number immediately, and an e-mail message after a short delay.
By Phone: You may request an Application for Correction of Assessment form be mailed to you by calling the Assessment Review Commission at (516) 571-3214.
In-Person: Application for Correction of Assessment forms may be obtained and submitted in person at 240 Old Country Road, 5th Floor, Mineola, NY 11501, from 9:00 a.m. to 4:30 p.m., Monday to Friday, except holidays.
By Mail: 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 2, 2020.
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 meets May 1st through March 31st to review appeals that have been filed and makes determinations if the assessed value of a property is excessive or not.
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. The deadline to file SCAR Petitions with the Nassau County Clerk’s Office is April 30th , approximately 30 days after the final assessment roll is published. A filing fee of $30 applies, but may be reimbursed by the county if there is a successful outcome. Forms and instructions are available at nassaucountyny.gov/465/Online-Forms or at the Nassau County Clerk’s Office, 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 from this office. 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.