NASSAU COUNTY DEPARTMENT OF ASSESSMENT
240 Old Country Road, Mineola, New York 11501
FREQUENTLY ASKED QUESTIONS
1. What exactly is a property assessment?
An assessment (also known as “assessed value”) is a percentage of the market value of your property. The assessed value of residential properties in
NassauCounty is 0.25 percent of the full market value.
2. Is my property assessment a tax?
No, the actual taxes you pay are based upon your assessment and the tax rates applicable to your local school district, town, city and/or village as well
as the County and certain special districts (such as sewer districts). These tax rates are based upon the budgets adopted by these local governments and
districts, and the “tax levies” that are necessary to raise the money to pay for these budgets. Your taxes are calculated by multiplying these tax rates by
the assessed value of your property.
3. So will my property taxes go down if my assessment goes down?
Not necessarily. While County Executive Edward Mangano, again, held the line on county property taxes by securing the passage of his third no-tax increase
budget, your overall property tax obligation could still go up if your school, applicable town, special districts, city and/or village taxes do. The County
tax is less than 20% of your total tax bill, while taxes for your local school district account for more than 60%. Your share of the “school property tax
pie” will also increase if other properties in your school district become eligible for property tax exemptions, receive assessment reductions from the Assessment Review Commission or Small Claims Assessment Review, or the value of your neighbors’ properties are reduced in the event that
it is partially or totally destroyed due to a fire, flood or other natural disaster.
4. Why am I receiving my property’s tentative assessment for 2014/2015 now and when will I pay a tax based on this assessment?
The taxes that result from your property’s 2014/2015 tentative assessed value will be collected by your school district beginning in October 2014 and by
the County, Town or applicable special district beginning in January 2015.
The values provided in this notice are based on pre-Hurricane Sandy conditions.
Any property that has been partially or totally destroyed as a result of the hurricane will receive an amended notice of assessed value once the inspection
process has been completed and all damages are properly documented and verified by the Department of Assessment.
5. How do I challenge my property’s assessment?
If you would like to challenge your assessment or property’s classification or exemption status, you may file an “Application for Correction of Assessment” with the Assessment Review Commission between January 2, 2013 and May 1, 2013. The application is
available and can be obtained on-line at www.nassaucountyny.gov/arc, in person at the Department of Assessment’s office
located at 240 Old Country Road in Mineola, or by calling (516) 571-1500 after January 2, 2013.
6. If I am not satisfied with ARC’s reconsideration of my property’s assessed value in response to my grievance, are there any further steps I can take?
You may seek judicial review by filing a petition in the SupremeCourtofNassauCounty, for either a simplified “Small Claims Assessment Review” (“SCAR”)
proceeding before a Hearing Officer, or a formal hearing before a judge. The deadline for filing this petition is May 1, 2014 or within thirty days of
ARC’s determination, whichever date is later.