How to File a Property Tax Grievance in Nassau County

A tax grievance is a formal challenge to your property's assessed value. If successful, it can reduce your property taxes by thousands of dollars annually. In Nassau County, the grievance process involves two main stages: informal negotiation with the Assessment Review Commission (ARC) and, if necessary, a formal hearing through the Small Claims Assessment Review (SCAR) process.

Common Reasons for Over-Assessment:
- Your property is assessed higher than similar homes in your neighborhood
- Recent sales in your area are lower than your assessment
- Property characteristics are incorrect (wrong square footage, bedrooms, etc.)
- Your assessment increased significantly without property improvements
- Market conditions have changed since your last assessment

Potential Savings: Successful grievances typically result in 5-20% assessment reductions, saving $500-$5,000+ annually depending on your property value and tax rate.

January 2, 2025 - Tentative Assessment Roll published
March 3, 2025 - Deadline to file grievance (AR-1, AR-2, or AR-3 forms)
May 1, 2025 - Final Assessment Roll published
June-October 2025 - SCAR hearings (if informal process fails)

Critical: Missing the March 3rd deadline means you must wait until next year to file.

Residential Properties (Class 1):
- One, two, or three-family homes
- Low-rise condominiums (3 stories or less)
- Use AR-1 form

Multi-Family Properties (Class 2):
- Four or more units
- High-rise condominiums
- Use AR-2 form

Commercial Properties (Class 4):
- Office buildings, retail, industrial
- Use AR-3 form

Important: You can only grieve your own property, not properties you don't own.

Essential Documents:
- Current assessment notice
- Property record card (available from county)
- Recent comparable sales in your area
- Photos of your property (if showing issues)
- Any documentation of property problems

Comparable Sales Analysis:
- Look for sales within the last 12 months
- Focus on similar properties (size, age, condition)
- Same neighborhood or similar areas
- Adjust for differences (more/less bedrooms, etc.)

Property Record Review:
- Verify square footage accuracy
- Check number of bedrooms/bathrooms
- Review property condition rating
- Confirm lot size and zoning

AR-1 Form (Residential Properties):
- Download from Nassau County website
- Fill out all required sections
- Include your proposed assessment value
- Attach supporting documentation
- Sign and date the form

Key Information Required:
- Property identification (section, block, lot)
- Current assessed value
- Your proposed assessed value
- Basis for your grievance
- Supporting evidence summary

Pro Tip: Be specific about why your assessment is too high. General statements like "taxes are too high" won't be effective.

Submission Methods:
- Mail: Send certified mail to Assessment Review Commission
- In Person: Submit at county office (check hours)
- Online: Some forms available for online submission

Required Enclosures:
- Completed grievance form
- Supporting documentation
- Comparable sales analysis
- Property photos (if relevant)
- Copy of your assessment notice

Keep Copies: Always keep copies of everything you submit.

What Happens Next:
1. Review Period - ARC reviews your grievance (2-3 months)
2. Negotiation - ARC may contact you with a settlement offer
3. Decision - You'll receive a written decision

Settlement Offers:
- ARC may offer a partial reduction
- You can accept, reject, or counter-offer
- Accepting ends the process
- Rejecting allows you to proceed to SCAR

Timeline: Informal process typically takes 2-4 months

When SCAR is Available:
- Informal process didn't result in satisfactory settlement
- You rejected ARC's offer
- You want to present your case to a judge

SCAR Process:
- Filing Fee: $30 (check/money order to "Nassau County Clerk")
- Timeline: June-October hearings
- Format: Informal hearing with a judge
- Evidence: Present your case with documentation
- Decision: Written decision within 30 days

SCAR Advantages:
- No attorney required
- Informal, non-adversarial process
- Quick decisions
- Right to appeal to Supreme Court

At Informal Review:
- Be prepared with specific evidence
- Focus on comparable sales
- Point out assessment errors
- Be professional and courteous
- Have backup documentation ready

At SCAR Hearing:
- Dress professionally
- Organize your evidence clearly
- Practice your presentation
- Bring multiple copies of documents
- Be concise and focused

Key Arguments:
- Comparable sales show lower values
- Property characteristics are incorrect
- Assessment doesn't reflect market conditions
- Property has issues affecting value

1. Missing Deadlines - File by March 3rd or wait until next year
2. Insufficient Evidence - Don't rely on general complaints
3. Unrealistic Expectations - Don't expect massive reductions without strong evidence
4. Poor Documentation - Incomplete or unclear evidence hurts your case
5. Not Following Up - Stay engaged in the process
6. Ignoring Settlement Offers - Consider reasonable offers carefully

Consider Professional Assistance If:
- You're not comfortable with the process
- Your case is complex (commercial property, unique features)
- You want to maximize your chances of success
- You don't have time to handle the process
- Previous grievances were unsuccessful

Professional Services:
- Tax grievance specialists
- Real estate attorneys
- Property tax consultants
- Assessment review services

Cost vs. Benefit: Professional fees are typically 25-50% of first-year savings, making them cost-effective for most cases.

What Happens Next:
1. Assessment Reduction - Your assessment is reduced
2. Tax Refund - You may receive a refund for overpaid taxes
3. Future Benefits - Lower taxes going forward
4. Monitoring - Watch for assessment increases in future years

Important Notes:
- Reductions typically last until next reassessment
- You can file again next year if needed
- Keep all documentation for future reference
- Monitor your tax bills for the changes

Filing a tax grievance in Nassau County can be a highly effective way to reduce your property taxes. With proper preparation, evidence, and persistence, you can potentially save thousands of dollars annually. Whether you handle the process yourself or seek professional assistance, the key is to act before the March 3rd deadline and present a strong, evidence-based case.

Remember, you have nothing to lose by filing a grievance, and potentially thousands to gain. Don't let the complexity of the process prevent you from ensuring you're paying only your fair share of property taxes.