O’CONNELL: FILE YOUR TAX GRIEVANCE APPEAL
IN THE NASSAU COUNTY CLERK’S OFFICE
County Clerk O’Connell says, “April 1st is the time to file.”
(MINEOLA – March 24, 2008) Nassau County Clerk Maureen O’Connell announced today that homeowners, who had their tax grievances rejected by the Assessment Review Commission, can file an appeal in the County Clerk’s Office.
"If you are a homeowner and you filed a grievance with the Assessment Review Commission earlier this year, but your grievance was rejected, you may file a Small Claims Assessment Review Petition (SCARP) to have your assessment reviewed further by the courts," stated O’Connell. Clerk O’Connell explained that the Small Claims Assessment Review Petition allows owner-occupants of residential properties, who have had their original grievances rejected, file court cases challenging their assessments after the final assessment roll is published by the Department of Assessment. The filing period is April 1st through April 30th, 2008.
"Small Claims Assessment Review Petitions can be picked up from the County Clerk’s Office or downloaded from the County Clerk’s website at http://www.nassaucountyny.gov/agencies/Clerk/Docs/PDF/2007SCAR_Petition.pdf," began Clerk O’Connell. You can complete the petition yourself, or have a representative do it for you. Once your petition is completed, you must present the original petition and one (1) copy to the County Clerk’s Court Records office for filing, where it will be assigned an AR Index Number. After filing, the Clerk’s Office immediately forwards the petitions to Supreme Court.
The petition procedure is as follows:
- The completed petition must be accompanied by a $30.00 filing fee and should include supporting statements, records and other relevant information to support your petition. The filing fee can be made in cash, check or money order payable to the "Nassau County Clerk."
a. If you cannot file your petition in person, you may mail it, but it must be received by the County Clerk’s Office no later than April 30th, 2008. Failure to file on time may result in a dismissal of your claim.
b. To file by mail, submit your completed original petition and one copy along with the $30.00 filing fee and a self-addressed stamped envelope to receive your receipt and AR Index Number for the petition, to: Nassau County Clerk 240 Old Country Road – Room 108 Mineola, New York 11501
c. Please note you must serve a copy of your petition with the AR Index Number on it to the:
i. Nassau County Treasurer
ii. Nassau County Dept. of Assessment
iii. If you live in an incorporated village, you will need to serve the village; and
iv. Your local school district
Of course, you should keep a copy for your files.
- After your petition has been filed, the Assessment Review Clerk in the Supreme Court will assign your case to a hearing officer, who will contact you or your representative, directly to set a date, time and place for your hearing.
- You may appear personally, with or without an attorney or other representative to support the statements contained in your petition and attachments.
- You may authorize an attorney or other representative to appear personally without you to support the petition. This authorization must be in writing and bear a date within the same calendar year during which the petition is filed.
- The hearing officer may require you or your representative to appear personally, and may request that you submit additional evidence. If you willfully refuse or neglect to produce such evidence, or answer any material question put to you, you may be unable to obtain any reduction in assessment from the hearing officer. Failure to appear shall result in the petition being determined by the hearing officer based upon the available evidence submitted.
- The hearing officer may determine the final assessment to be the same as or less than the original assessment. However, he cannot reduce your assessment to an amount lower than you claimed on your petition.
- Filing of a petition for Small Claims Assessment Review constitutes a waiver of a right to commence a proceeding for judicial review of the assessment pursuant to Title 1 of Article 7 of the Real Property Tax Law.
Please note, the County Clerk’s Office is not involved in scheduling the hearing or providing you with the decision. To check on the status of your case, call Supreme Court. After your hearing, a copy of the decision will be sent to you or your representative directly from Supreme Court. "Last year, more than 51,000 Small Claims Assessment Review Petitions were filed in the County Clerk’s Office," concluded O’Connell.