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Frequently Asked Questions
Your share of the taxes that will be raised for school and general municipal purposes in your community is based on an annual property assessment. The Nassau County Department of Assessment determines a tentative assessment for every property as of January 2, 2024.
If you believe the assessment is inaccurate, you may appeal by filing an application for correction with the Assessment Review Commission by March 1, 2024. You can appeal online from this site from January 2, 2024, to March 1, 2024. File online.
The following answers to frequently asked questions may help you decide whether you should appeal your property's assessment and will guide you on how to do it:
Market value and assessed value
Exemption and abatement benefits
Using AROW: Assessment Review on the Web
Judicial review, including small claims
How can I find out what my property's assessment is? You can get this information from the Department of Assessment web site.
How often is property assessed? Annually. A new tentative assessment is published on the first business day in January of each year.
What is a property tax assessment? An annual determination by the Department of Assessment, which consists of a total assessed value, taxable assessed values for school and general tax purposes, and a tax class designation.
When will the latest assessment affect my tax bills? Assessments tentatively published in January become final on the first business day in April of the following year and are used for school tax bills in October of that year and for general tax bills in January of the next following year.
How does the assessment affect my tax bills? Your school district and other tax districts set annual budgets. The tax revenue required is divided by the assessed value of all property in the district to determine the tax rate. In most districts separate rates are determined for each class of property. The tax receiver multiplies the rates for the districts in which your property is located by the assessed value of your property to determine your bills for school and general taxes.
Will I get a notice of the new assessment by mail? You may receive a notice from The Department of Assessment. But failure to receive a notice does not extend your time to file an appeal.
If I did not get a notice, can I assume that next year's assessment is the same as this year's? No. Almost all assessments change every year. Every property owner should look up his or her property's assessment every year in January or February on the Department of Assessment web site.
Are the values on the notices subject to change? ? Yes. The Department of Assessment may change values on the January tentative assessment roll. Check your property's assessment in January on the Department of Assessment web site.
Can the Department of Assessment make any changes to the tentative assessment after January? Yes, for limited purposes only. Before the roll becomes final in the following year, the Department of Assessment may petition ARC to increase or decrease the total assessment or taxable assessment or change the property's tax class if there are clerical errors or errors of essential facts.
I received a reduction from the Assessment Review Commission last year, why did the assessment go back up? The Department of Assessment receives notice of all reductions granted by the Assessment Review Commission as they are made and considers them when it establishes its values for following years. However, the Department of Assessment is required to make an independent determination as part of its annual revaluation of all property.
Why did I get a new assessment before I received a determination on an appeal filed last year? The Department of Assessment is required to value all property at the same time even if there is a pending appeal. The assessment review process takes a full year to review all of the appeals and overlaps with the legal deadline for publishing the new assessments. If you disagree with the new assessment, you should file an appeal by March 1, 2024, even if you have not received a determination from the Assessment Review Commission on an application you filed last year.
Why did my assessment increase more than 6% over last year? If your residential property is designated as Class 1 property, its assessment cannot be increased more than 6% over the prior year's assessment or more than 20% within a five-year period. The limit applies to the total assessed value, not to the appraised value. Value added by new construction or renovation is not limited. If your assessed value increased by more than 6%, the reasons may be:
- Your property is not designated as a Class 1 property.
- The assessment reflects construction or renovation or improvements.
- Last year's assessment was reduced by the Assessment Review Commission after the new tentative assessment was calculated.
What if I live in an incorporated village? Most villages set their own assessments for village taxes. Contact your village assessor or clerk for more information.
MARKET VALUE AND ASSESSED VALUE
What is market value?
The most probable price at which a property would sell if offered for sale under ordinary circumstances. For private homes and Class 1 condominium units, value is usually estimated by comparison with similar homes that have been recently sold. For Class 2 condominiums and cooperatives, value is determined as if the property were operated as a rental apartment building. Appraisers estimate the value of commercial property by considering its rental income potential, sales of similar properties or cost to build.
As of what date is value determined?
The first business day of January in the year in which the assessment is published. The assessment becomes final in the following year.
How is the total assessed value determined?
The Department of Assessment estimates the market value of your property and then applies a fractional level of assessment, which is to be uniform for property in the same class.
Are there limitations on how much a residential assessment may increase from one year to the next?
Yes, for residential property in Class 1, the total assessment may not increase more than 6% in one year or more than 20% in five years. The restriction does not apply to increases resulting from construction or renovation.
Do any limitations apply to other classes of property?
Yes, for Class 2 and 4 properties. Although there is no restriction on increases of the total assessment, any increase not attributable to construction or renovation is subject to a five-year transitional assessment.
LEVEL OF ASSESSMENT
What is the uniform level of assessment? The law requires that taxes be based on each property's market value but allows assessed values to be set at a fraction of market value, provided that the fraction is uniform for each property in the same tax class. The Department of Assessment states the uniform level used on each assessment roll. For 2024/25 the Assessor has published residential properties at a level of assessment of .1% and class 2 & 4 at 1%
For 24/25 filings the level of assessment at ARC is:
- Class 1 Residential
- At ARC - .072%;
- At SCAR/Article 7 - .074%
- Class 2 & 4 – .780%
Do the low assessments keep taxes low?
No. The school districts, towns and the County raise tax rates as needed to produce the revenue they require from the property tax.
What are the tax classes?
State law requires the Department of Assessment to designate each property as belonging to one of four tax classes. Classes 1 and 2 include properties that are used primarily for residential purposes and vacant land zoned for residential or mixed use. Class 3 consists of utility company equipment and special franchises. Class 4 contains all other property, including commercial, industrial and institutional buildings and vacant land.
Why does it matter to which class my property is assigned?
Tax rates are typically much lower for Class 1 than for the other three classes. In most taxing districts the Class 2 tax rate is less than the Class 4 tax rate.
Which properties are in Class 1?
One, two and three family homes. Any other properties lawfully and actually used primarily for residential purposes if there are no more than three units on the tax lot. Residential condominium units in buildings not exceeding 3 stories that were not converted from rental or cooperative use. Vacant land zoned for residential or mixed use. An extra lot used as part of an adjacent home's yard, even if zoned for commercial use, if both properties have the same ownership.
Which properties are in Class 2?
Residential rental and cooperative apartment properties and residential units in condominiums that are more than three stories in height or that were converted from rental or cooperative use. Class 2 also includes any other properties lawfully and actually used primarily for residential purposes if there are four or more units on the tax lot. Assessments of cooperatives and Class 2 condominiums are based on the market value of the property as a whole as if it were operated as a rental.
EXEMPTION AND ABATEMENT BENEFITS Are there any tax breaks for homeowners?
Yes. All resident owners may qualify for the Basic STAR school tax exemption. The Enhanced STAR exemption and other partial exemptions are available based on age, income, disability and military or volunteer service. Contact the Department of Assessment for application procedures if you are newly qualified or did not apply before.
How can I find out more information about exemption benefits?
Visit the Department of Assessment web site.
USING AROW: ASSESSMENT REVIEW ON THE WEB
What is AROW? A free e-government service provided by the Nassau County Assessment Review Commission for use by homeowners, commercial taxpayers and real estate tax practitioners.
How can I use AROW?
You can file an appeal between January 2, 2024, and March 1, 2024, track your appeal, search residential sales, and query public information on past and pending assessment appeals.
Is there any advantage to filing online instead of filing on paper? When filing online, you have the option to receive communications and notifications from ARC electronically and track the status of your application at your convenience.
Must I register to use AROW? You must register to file an appeal but can use the sale locator and public inquiry functions without registering.
Can I appeal without using the Sale Locator?
Yes. The Sale Locator is optional. You can go directly to the "File an Appeal" feature.
Can I appeal a commercial property online?
Yes. The sale locator is available only for residential property but you can file an appeal online for any type of property.
APPEALING YOUR ASSESSMENT
What is the deadline for grieving my assessment with the Assessment Review Commission (ARC)?
The deadline for grieving your assessment with ARC is March 1, 2024.
Should I file online or on a paper form?
Filing online is recommended, it is both faster and more accurate! You can file online for any type of property and any type of claim. Click here to file online. Remember there is no fee for filing for yourself through the Assessment Review Commission.
Which application form should I use?
Use one of ARC’s three application forms.
- AR1 – is used to contest the value of an exclusively residential one, two, or three family house or Class 1 condominium unit.
- AR2 – is used to contest the value of all other property types.
- AR3 – is used if you disagree with the property’s tax class or exemptions.
Can I attach documents to my application form?
Yes. The instructions for each application form list required documents for specific property types and claims. You may attach any other information you believe is relevant. If you file online, you can easily attach word documents, spreadsheets, digital photographs and scanned images. If you are unable to attach your documents electronically, you may submit them separately by mail with a cover sheet that references your application and the parcel number of your property, or you may contact customer service (516) 571-3214 for help with attaching documents electronically.
I did not receive a notice from the Department of Assessment of tentative assessment value; can I still file an appeal with the Assessment Review Commission?
Yes.
Can the Assessment Review Commission increase the assessment?
No. It will either reduce your assessment or leave it unchanged.
Should I hire a lawyer or other representative?
The choice is yours. You are not required to use a representative. You must avoid duplicate applications. Duplicate applications will result in the application being denied.
If I used a representative to appeal my assessment last year, must I use the same representative again this year?
No. Your authorization is valid for only one filing. You can use another representative or file for yourself.
What will it cost?
Nothing if you represent yourself. The County does not charge any fee for filing an appeal.
Will the County contact me if I designate a representative?
No. If you hire a representative, the Assessment Review Commission may only speak to the representative.
I filed last year and have not received a final determination yet. Should I file again?
Only if you disagree with the new assessment. The assessment for each year is a separate determination. It takes a full year to review all the appeals. Final determinations are issued by March 31st of the year after you file your appeal.
What if I own investment or business property?
If the Department of Assessment's market value estimate is too high, your taxes will be too high as well. Appraisers estimate the value of commercial property by considering its rental income potential, sales of similar properties or cost to build.
What if I own a condominium unit?
Condominium boards may appeal assessments on behalf of the unit owners. If you own a condominium, you may appeal your unit's assessment individually but should contact the property management first to avoid filing duplicate applications.
What if I own a cooperative apartment?
In cooperatives there is only one assessment, which the corporation's board of directors may appeal. Individual shareholders cannot appeal the assessment.
Can I appeal the assessed value, taxable assessed value or tax class designation?
Yes. Even if you agree with the adjusted market value, you may appeal the tax class designation, exemption determinations and calculation of assessment limitations or transition assessments. Other grounds for relief include unauthorized entries on the assessment roll or incorrect designation of the tax districts applicable to a parcel. Use form AR 3 for these grounds.
Should I appeal if my residential property's assessed value increased by more than 6%?
Yes, if you own property that qualifies as Class 1 property, unless the increase above 6% is due to an appropriate increase for new construction or renovation. Note that the 6% limit applies to the total assessed value, not the appraised fair market value.
Will the appeal apply to my village or city assessment?
No. If your property is assessed by the City of Long Beach, City of Glen Cove or a village, you may appeal that assessment with the local Board of Assessment Review. Filing with ARC will not preserve your rights to review of the city or village assessment and the filing dates and procedures are different.
Can I appeal my tax bill at the Assessment Review Commission?
No. The tax rates are set by each tax district's budget approval process. The tax receiver calculates the tax bill by simply multiplying the rates by the taxable assessed value.
Can I appeal a prior year's assessment?
No. Once the filing period expires, you can no longer contest the assessment.
When is the first day that I can file to appeal the new assessment?
January 2, 2024.
When is the last day to file?
March 1, 2024.
If I own more than one lot, must I file a separate form for each?
No. File only one appeal listing all of the parcel numbers for adjacent tax lots that are used as a single property, such as a home and an extra yard, or a store and its parking lot. Also file a single appeal for multiple units in the same condominium development if you file for the board of managers. If you own two lots that you use for different purposes or which are on different blocks, file a separate appeal for each.
I own tax lots that are part of a lot grouping; do I need to list all the parcel numbers?
No. If the lots are grouped and you get a single tax bill, list only the first parcel number.
Which form should I use for vacant land?
If the vacant lot is used as part of your home's yard, include the lot on form AR 1. For other vacant land use form AR 2.
What if my appeal relates to classification, exemption, or other aspects of the assessment?
File on form AR 3 if your appeal relates to classification, exemption or other non-value issues. Your appeal on form AR 3 must include a specific exemption, classification or non-value claim.
Can I get an extension of time to file after March 1, 2024?
No.
Who can appeal an assessment?
The owner or one of the owners if there is more than one. A lessee of an entire property who pays all the taxes is also qualified. A person with a written contract to buy a property may file but will not qualify if the sale does not close, so it is best to arrange to have the seller file. In unusual cases other persons may qualify.
Who may certify the application form?
The owner or other applicant-taxpayer, or a representative who has the applicant's written authorization.
Who may sign an authorization for representation?
Only the applicant-taxpayer may authorize an application.
Who can authorize an appeal for a business entity?
A corporate officer, partner, or member of a limited liability company.
How can an appeal be brought if the owner has died or is unable to sign?
A qualified fiduciary may authorize the appeal, such as an executor of an estate or a person designated in a notarized power of attorney to manage the affairs of the taxpayer.
How can I find out what information to provide to prove my case?
Read the instructions for the application form.
Can I prove my case without knowing how the Department of Assessment valued my property?
Yes. The Assessment Review Commission will consider your claimed value and any evidence you provide to support it. It does not require you to show why the Department of Assessment's estimate was in error.
Will I receive a response from the Assessment Review Commission?
If you file online, you will get an email notification that it was received.
Must I appear in person?
No. You may make your case through the information you supply with your application.
Will I receive a determination?
Yes. Final determinations are issued by March 31st of the following year.
Who reviews my application?
Professional appraisers and other qualified professionals who are members or employees of the Assessment Review Commission.
How long does it take?
Up to 15 months. The Assessment Review Commission works full-time, year-round. It reviews applications that it receives by March 1, 2024, until March of the following year. The final determination appears on the final roll, which is published on the first business day of April. Notices are mailed at the same time.
If offered a reduction, must I accept it? No. If the Assessment Review Commission sends you a proposed reduction, it may ask you to sign a stipulation accepting it within a specified time. Accept the offer if you agree with the proposed reduction. You must inform ARC of your acceptance or denial.
How can I be sure my acceptance was received and implemented?
If you accept online, you will get an email notification that it was received, and a PDF is created in AROW. If accepted on paper and delivered in person, customer service will give you a receipt. If the accepted offer is mailed, there is no receipt. Check the final assessment after April 1 on the Department of Assessment website. The final assessment is published in the year after the tentative assessment. For example, if you appealed an assessment published in January 2024, look for the reduction on the April 2025 final roll.
If I do not accept ARC's offer of reduction, how do I preserve my rights to further review? You may file a Small Claims proceeding, if you qualify, or a judicial proceeding no later than the last business day in April the year after you filed the Application for Correction.
If the assessment is reduced, will it stay the same next year?
The Department of Assessment reviews assessed values annually based upon the market value of the property. It will receive notification of the Assessment Review Commission’s determinations and consider them when it sets values for the following year.
Will the 6% limit apply to the reduced assessment?
Yes. If you accept an offer of reduction from the Assessment Review Commission, the reduced assessment will be the base for the 6% limitation in the following year. However, in some cases the new tentative assessment will be set before the revised assessment information is available. You will be entitled to a correction if this is the reason why the new assessment increases more than 6%; you may preserve your right to the correction by appealing the new assessment.
JUDICIAL REVIEW INCLUDING SMALL CLAIMS
Is there another level where I can appeal the determination?
Yes. You may file an appeal of the Assessment Review Commission’s final determination in New York State Supreme Court.
What is Small Claims Assessment Review?
Small Claims Assessment Review (SCAR) is an optional form of judicial review, which most homeowners may pursue on their own, without an attorney or representative. Judicial review is available only if you applied to the Assessment Review Commission and did not stipulate to a reduction.
Which properties qualify for Small Claims review?
You qualify for Small Claims review if you own and reside in a one, two or three family home or Class 1 condominium unit that is used exclusively for residential purposes and owner-occupied. Property used in part for commercial purposes and vacant lots do not qualify.
Is there a fee for filing a Small Claims petition?
Yes. The Nassau County Clerk collects a $30 fee for New York State.
Are there restrictions on the relief requested in Small Claims?
You may not claim a reduction greater than that requested in your Application for Correction to the Nassau County Assessment Review Commission. You cannot request a change in the property's tax class designation.
Is there a form for Small Claims review?
Yes. Petition forms are available from the office of the County Clerk.
Is there a form for regular judicial proceedings?
There is no official petition form.
Can County employees help me fill out papers for judicial review?
No.
When can Small Claims and other judicial proceedings be filed?
All petitions may be filed within 30 days of the date of the Assessment Review Commission's final determination.