Nassau Coutny Assessors Office

(Mineola, NY) According to Nassau County Assessor Harvey Levinson, the recent controversy surrounding the defeat of the Seaford Fire Department’s $5 million firehouse expansion bond issue on January 19 th brings to light the fact that special taxing jurisdictions can spend millions of taxpayers’ money each year with little input from the public or scrutiny from legislative control.

In Seaford’s case, many residents expressed anger when they reportedly found out about the $5 million bond issue vote only two days before the scheduled vote. Some residents believed that the advertised vote was “hidden” in the form of two legal notices published previously.

With nearly 400 taxing jurisdictions in Nassau County and 1,600 different tax rates, Assessor Levinson indicated that Special District budgets that are reported in Town budgets cost taxpayers tens, if not hundreds, of millions of dollars annually. Yet, how many people actually attend or are aware of the Special District public hearings or truly understand that these budgets can have a significant and widely varied impact on the amount of taxes that are paid by residents.

“While some of these special taxing districts or invisible governments have existed since the 1930’s, the so-called Commissioner-operated fire, water, and sanitary (garbage collection) districts are now collecting some of the biggest tax dollars with little or no oversight,” stated Assessor Levinson.

In examining the 2005 budgets for the Towns of Hempstead, North Hempstead and Oyster Bay, Assessor Levinson discovered a wide variation in the tax rates imposed on residents within each town by the myriad of special districts. For instance, five (5) independent Sanitary Districts operate and impose tax rates in the Town of Hempstead that vary from $5.96 per one hundred dollars of assessed value in District # 14 (East Atlantic Beach area) to $18.90 in District # 6 (Elmont/West Hempstead area). Residents in the eastern part of the Town of Hempstead’s Refuse and Garbage District will pay $8.88. Tax rates for the Town of Hempstead’s 29 Fire Districts vary from $1.99 per hundred in Barnum Island to $19.44 in South Hempstead.

“The variation of fire, library, water, or sanitary tax rates that I found in all three towns are disturbing and should be examined through a series of Town sponsored public hearings,” stated Assessor Levinson. “In South Hempstead, a middle class neighborhood, a home valued at $350,000 would pay Fire and Sanitary District taxes of $1,292. In Elmont, that same home would pay $938; in Oceanside, $663. Most homeowners are in the dark as to how much taxes they are paying to these invisible governments. Clearly, consideration must be given to consolidating these special districts and creating a uniform tax rate for all homes in the unincorporated areas of the towns.”

On October 19, 2004, Assessor Levinson addressed the Hempstead Town Board and shared his concerns regarding the increased operating costs of the Sanitary Districts and the necessity of conducting audits. In response, Supervisor Kate Murray suggested that Assessor Levinson direct his queries to the representatives of the Sanitary Districts. To date, only one of the five (5) Sanitary Districts has responded to Assessor Levinson’s October 21, 2004 letter. The General Counsel to the Sanitary District that did respond, District # 2 (Baldwin, South Hempstead, Roosevelt area), requested that Assessor Levinson explain his “reasons for making the requests made in (his) letter!”

“Judging from the initial response I received, it is clear that my call for increased scrutiny and consolidation of Sanitary Districts is being met with apprehension and resistance,” concluded Assessor Levinson. “The experience of the Roslyn School District scandals provides ample evidence that all levels of government – especially invisible governments – should be monitored closely by the County or State Comptroller. We, as taxpayers, can no longer afford to allow these entities to operate independently and to spend our tax dollars without restraint.”

Below are links to graphical breakdowns of town taxes
paid on a home with a $350,000 Market Value in each of Nassau County Towns

January 27, 2005

The Financial Impact Of “Invisible Taxing Jurisdictions”