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Nassau County Criminal Lawyer and Attorney
CHAPTER VI
DEPARTMENT OF ASSESSMENT
Title A. In General
Section 6-1.0 Definitions.
6-2.0 County to be tax district.
6-2.1 Taxable status of real property.
6-2.2 Real property taxation exemption for certain persons with limited income.
6-2.3 Real property taxation exemption for certain improvements to real property by
persons who are disabled.
6-2.6* Partial Exemption from Taxation for Volunteer Firefighters and Volunteer
Ambulance Services.*There are two Sections 6-2.6.
6-2.6 Adjustment of veterans' exemption.
6-3.0 Names of owners on assessment roll.
6-4.0 Special franchise assessment.
6-5.0 Assessment of property in separate districts to be apportioned.
6-6.0 Assessment of exempt property: assessment of property of non-residents.
6-7.0 Form of assessment roll.
6-8.0 Board of Assessors to correct assessment roll in accordance with list.
6-9.0 Completion of assessment roll.
6-9.1 Resolution of completion of assessment roll to be published.
6-10.0 Notice of publication of assessment roll to non-residents and to corporations.
6-11.0 Hearing of complaints.
6-11.0 Hearing of complaints on assessment roll to include hearing on school district
assessment roll.
6-12.0 Exclusion of property from assessment roll.
6-13.0 Final completion.
6-14.0 Verification of assessment roll.
6-15.0 County assessment roll official for county, towns, special districts.
6-16.0 Change of record ownership.
6-17.0 Assessment roll; filing of.
6-17.1 Notice of filing of assessment roll.
6-17.2 Proceedings to review assessments.
6-17.3 Time for beginning and service of papers in proceedings for review of
assessment.
6-18.0 School district assessment roll.
6-19.0 Certification of assessed values of property in school districts.
6-20.0 Certification of budgets by school districts.
6-20.1 Election of classes by school districts.
6-20.2 Establishment of base proportions and adjusted proportions by the Board of
Supervisors.
6-20.3 Establishment of tax rates.
6-21.0 Extension of school district taxes by Board of Assessors.
6-22.0 Levy of school district taxes.
6-23.0 Apportionment of assessment and taxes.
6-24.0 Correction of errors in assessment rolls.
6-24.1 Determination of new assessment upon change in taxable status or
construction or destruction of improvements.
6-25.0 Petition; notice of presentation.
6-26.0 Action by the Board of Supervisors on the petition.
6-27.0 Validity of assessment roll.
6-28.0 When lands imperfectly described.
6-29.0 Assessments for benefit to be certified to town supervisor.
6-30.0 Requirement to furnish income and expense statements.
6-31.0 Exemption of capital improvements to residential buildings.
Nassau County Criminal Lawyer and Attorney
Title A
In General
§ 6-1.0 Definitions. As used in this title:
1. The term "Board of Assessors" means the County Board of Assessors.
2. The term "school district" means every school district in the County except those school districts
coterminous with the limits of an incorporated city or village.
(Amended by L. 1951 Ch. 741 § 8.)
3. The term "assessment" means the valuation of real property on the assessment roll either before or
subsequent to the correction of the assessment roll.
4. The term "assessment roll" or "County assessment roll" means the assessment roll prepared by the
Board of Assessors, pursuant to article six of the charter and title A of chapter six of the code, for the
state, county, towns and special districts, either prior or subsequent to the correction of such roll.
5. The term "school district assessment roll" means the assessment roll prepared by the County Board of
Assessors for the collection of the taxes of the school district.
§ 6-2.0 County to be tax district. Notwithstanding the definition of the term "tax district" in section two of
the tax law, that term means the County whenever referred to in any general or special law relating to the
preparing, correcting and verifying of the assessment roll or relating in any manner whatsoever to the
assessing of real property in the County for the assessment roll.
§ 6-2.1
Taxable status of real property.
a. Notwithstanding the provisions of section three hundred one and three hundred two of the Real
Property Tax Law, and except as otherwise provided by section 6-24.1 of this title, the Board of
Assessors shall determine the taxable status and classification of all real property for state, county,
town, special and school district taxes for the second succeeding fiscal year according to its condition,
ownership and use as of the second day of January in each year. “Classification” shall mean the
termination made pursuant to section eighteen hundred two of the Real Property Tax Law.
b. Nothing in this section or in section 6-24.1 of this title shall preclude the assessment review commission
from accepting and considering evidence that the value of a parcel has been affected by a change of
conditions occurring after the taxable status date applicable to an assessment for which an application
for correction has been filed on or before the taxable status date applicable to the assessment for the
following year.
(Amended by L. 1944 Ch. 716, in effect January 1, 1945: L. 1995 Ch. 561, in effect August 8, 1995. Subdivision a amended and
subdivision b added by Chapter 401 of the Laws of 2002.)
§ 6-2.2
Real property taxation exemption for certain persons with limited income.
a) Real property in the County owned by one or more persons, each of whom is sixty-five years of age or
over, or real property owned by husband and wife or by siblings, one of which is sixty-five years or over
shall be exempt from taxation by the County to the extent set forth in the following Schedule A:
SCHEDULE A
ANNUAL INCOME PERCENTAGE ASSESSED VALUATION
EXEMPTION FROM TAXATION
Up to and including $26,000 50 per centum
More than $26,000 but less than $27,000 45 per centum
At least $27,000 but less than $28,000 40 per centum
At least $28,000 but less than $29,000 35 per centum
At least $29,000 but less than $29,900 30 per centum
At least $29,900 but less than $30,800 25 per centum
At least $30,800 but less than $31,700 20 per centum
At least $31,700 but less than $32,600 15 per centum
At least $32,600 but less than
$33,500 10 per centum
At least $33,500 but less than $34,400 5 per centum
Schedule A shall apply to assessment rolls for the 2007-08 real property tax year; and for application to
assessment rolls for the 2008-09 real property tax year, each income amount in Schedule A shall increase by
$1,000, and such amounts shall continue to increase yearly by an additional $1000 for the 2009-10 and 2010-
11 real property tax years.
(Amended by Local Law No. 9-1991, in effect September 23, 1991 and shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after January 1, 1992; Local Law No. 13-1992, in effect August 11, 1992 and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or after January 1, 1993; Local Law No. 10-1994, in effect August 15,
1994 and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 1995; Local Law
No. 9-1995, in effect October 2, 1995; applies to assessment rolls prepared on the basis of taxation status dates occurring on or after
January 1, 1996; Local law No. 7-1996, in effect October 1, 1996 and shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after January 1, 1991; Local Law No. 3-1999, in effect May 11, 1999 and shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after January 1, 2000; Local Law No. 32-2000 effective September 27,
2000 and shall apply to assessment rolls prepared on the basis of taxable status on or after January 1, 2001; Local Law No. 27-2002,
effective December 31, 2002 and shall apply to assessment rolls prepared on the basis of taxable status on or after January 2, 2003;
amended by Local Law No. 18-2003, in effect December 3, 2003 and shall apply to assessment rolls prepared on the basis of taxable
status on or after January 2, 2004.; amended by Local Law No. 15-2006, passed on November 13, 2006 and signed on Dec. 11, 2006)
b) For the purposes of this section, sibling shall mean a brother or a sister, whether related through half
blood, whole blood or adoption.
(Added by Local Law 32-2000, effective September 27, 2000 and shall apply to assessment rolls prepared on the basis of taxable
status on or after January 1, 2001; amended by Local Law No. 27-2002, effective December 31, 2002 and shall apply to assessment
rolls prepared on the basis of taxable status on or after January 2, 2003; amended by Local Law No. 18-2003, in effect December 3,
2003 and shall apply to assessment rolls prepared on the basis of taxable status on or after January 2, 2004.)
(Editor’s note- Subdivision b was added by Local Law 32-2000, but the existing subdivision b was not reordered.)
b) No exemption shall be granted:
(1) unless annual application is made therefore in accordance with the provisions of subdivision (c) of
this section;
(2) if the income of the owner or the combined income of the owners of the property: exceeds the sum
of thirty-four thousand three hundred ninety-nine dollars and ninety-nine cents for the income tax
year ending December 31, 2005; exceeds the sum of thirty-five thousand three hundred ninetynine
dollars and ninety-nine cents for the income tax year ending December 31, 2006; exceeds the
sum of thirty-six thousand three hundred ninety-nine dollars and ninety-nine cents for the income
tax year ending December 31, 2007; and exceeds the sum of thirty-seven thousand three hundred
ninety-nine dollars and ninety-nine cents for the income tax year ending December 31, 2008.
Income tax year shall mean the twelve month period for which the owner or owners filed a personal
federal income tax return, or if no such return is filed, the calendar year. Where title is vested in
either the husband or the wife, their combined income may not exceed such sum except where the
husband or wife, or ex-husband or ex-wife is absent from the property as provided in section
467(3)(d) (ii) of the Real Property Tax law of New York State, then only the income of the spouse or
ex-spouse residing on the property shall be considered and may not exceed such sum. Such
income shall include social security and retirement benefits, interest, dividends, total gain from the
sale or exchange of a capital asset which may be offset by a loss from sale or exchange of a capital
asset in the same income tax year, net rental income, salary or earnings, and net income from selfemployment,
but shall not include a return of capital, gifts, inheritances, payments made to
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individuals because of their status as victims of Nazi persecution as defined in P.L. 103-286,
monies earned through employment in the federal foster grandparent program and any such
income shall be offset by all medical and prescription drug expenses actually paid which were not
reimbursed or paid for by insurance or veterans disability compensation, as defined in Title 38 of
the United States Code. In computing net rental income and net income from self-employment no
depreciation deduction shall be allowed for the exhaustion, wear and tear of real or personal
property held for the production of income.
(Amended by Local Law No. 9-1991, in effect September 23, 1991 and shall apply to assessment rolls prepared on the basis of taxicab
status dates occurring on or after January 1, 1992; Local Law No. 13-1992, in effect August 11, 1992 and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or after January 1, 1993; Local Law No. 10-1994, in effect August 15,
1994 and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 1995; Local Law
No. 9-1995, In effect October 2, 1995; applies to assessment rolls prepared on the basis of taxation status dates occurring on or after
January 1, 1996, Local Law No. 7, 1996, in effect October 1, 1996 and shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after January 1, 1997; Local Law No. 13-1996, in effect December 12, 1996 and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or after January 1, 1997; Local Law 4-1997, in effect November 5, 1997
and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 1998; Local Law No.
3-1999, in effect May 11, 1999 and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after
January 1, 2000; Local Law 32-2000, effective September 27, 2000 and applicable to assessment rolls prepared on the basis of taxable
status dates occurring on or after January 1, 2001; Local Law No. 27-2002 effective December 31, 2002 and shall apply to assessment
rolls prepared on the basis of taxable status on or after January 2, 2003; amended by Local Law No. 18-2003, in effect December 3,
2003 and shall apply to assessment rolls prepared on the basis of taxable status on or after January 2, 2004; amended by Local Law
No. 15-2006, passed on November 13, 2006 and signed on December 11, 2006.)
(3) unless the title of the property shall have been vested in the owner or one of the owners of the
property for at least twenty-four consecutive months prior to the date of making application for
exemption, provided however, that in the event of the death of either a husband or wife in whose
name title of the property shall have been vested at the time of death and then becomes vested
solely in the survivor by virtue of devise by or descent from the deceased husband or wife, the time
of ownership of the property by the deceased husband or wife shall be deemed also a time of
ownership by the survivor and such ownership shall be deemed continuous for the purposes of
computing such period of twenty-four consecutive months provided further, that in the event of a
transfer by either a husband or wife to the other spouse of all or part of the title to the property the
time of ownership of the property by the transferor spouse shall be deemed also a time of
ownership by the transferee spouse and such ownership shall be deemed continuous for the
purposes of computing such period of twenty-four consecutive months and provided further that
where property of the owner or owners has been acquired to replace property formerly owned by
such owner or owners and taken by eminent domain or other involuntary proceeding, except a tax
sale, and further provided that where a residence is sold and replaced with another within one year
and is in the same assessment unit, the period of ownership of the former property shall be
combined with the period of ownership of the property for which application is made for exemption
and such periods of ownership shall be deemed to be consecutive for purposes of this section;
(Paragraph 2 of subdivision b and subdivision f of § 6-22; Local Law No. 6-1980, in effect July 21, 1980; subdivision a and paragraph 2
of subdivision b amended by Local Law No. 8-1983, in effect September 26, 1983; subdivision a and paragraph 2 of subdivision b
amended by Local Law No. 15-1988, in effect November 11, 1986; subdivision a and paragraph 2 of subdivision b amended by Local
Law No. 2-1990, in effect January 22, 1990; subdivision a and paragraph 2 of subdivision b amended by Local Law No. 6-1910, in
effect July 2, 1990 and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1,
1990.)
(4) unless the property is used exclusively for residential purposes;
(5) unless the real property is the legal residence of and is occupied in whole or in part by the owner or
by all of the owners of the property.
(c)
(1) A verified application for the annual exemption shall be made by the owner, or all of the owners, of
the property on forms prescribed by the State Board of Equalization and Assessment to be
furnished by the Board of Assessors office. Any person otherwise qualifying under this section shall
not be denied the exemption if he becomes sixty-five years of age after the appropriate tax status
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date and before December thirty-first of the same year.
(Subdivision (c) paragraph 1 amended by Local Law No. 2-1990, in effect January 22, 1990 and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or after January 1, 1990.)
(2) The owner, or all of the owners, shall file any supporting documents the Board of Assessors deems
necessary.
(3) The application and the supporting documents shall be filed in the Board of Assessors office on or
before December thirty-first in each year.
(4) The Board of Assessors office shall accept applications and supporting documents only from
September first to and including December thirty-first. Income included with the application shall be
based upon the preceding calendar year's income and said exemption if applicable will apply to the
immediate ensuing assessment roll.
(Subdivisions 3 & 4 amended by L. 1995 Ch. 561, in effect August 5, 1995.)
(d) The Board of Assessors shall not amend the assessment rolls to reflect any exemptions authorized by
section four hundred sixty-seven of the Real Property Tax Law until a certified copy of the local law,
ordinance or resolution providing for such exemption is filed with the Board of Assessors. Applications
and supporting documents for exemptions from town or school district taxes shall be filed with the
Board of Assessors together with supporting documents in the same manner and within the time
specified by subdivision (c).
(e) At least sixty days prior to the first of May in each year, the Board of Assessors shall mail to each
person who was granted exemption pursuant to this section on the latest completed assessment roll an
application form and a notice that such application must be filed on or before such first day of May and
be approved in order for the exemption to be granted. Failure to mail any such application form and
notice or the failure of such person to receive the same shall not prevent the levy, collection and
enforcement of the payment of the taxes on property owned by such person.
(f) Notwithstanding subdivision e hereof, for the year nineteen hundred eighty-two, the following
procedures shall be applicable:
1. The Board of Assessors shall within five days after the effective date of this local law prepare forms
for an exemption pursuant to this section. Such forms shall be mailed to each person who is
granted an exemption pursuant to this section on the latest completed assessment roll and which
exemption was not renewed for the tax year nineteen hundred eighty-two - eighty-three;
2. Applicants may file for such exemption on such forms until the final completion of the assessment
roll as provided in section 6-13.0 of the Nassau County Administrative Code;
3. Applicants who file such form on or before such final completion of the assessment roll shall be
granted the exemption pursuant to this section;
4 Upon the effective date of this local law the Board of Supervisors of the County of Nassau shall
notify the Nassau County Department of Senior Citizen Affairs of its action; and
5. The Nassau County Department of Senior Citizen Affairs shall cause notice of the adoption of this
local law to be disseminated by news media and other means to senior citizens in the County of
Nassau.
(Paragraph 2 of subdivision b and subdivision f of § 6-22: Local Law No. 6-1980, in effect July 21, 1980; Subdivision a and paragraph 2
of subdivision b amended by Local Law No. 8-1983, in effect September 26, 1983.)
§ 6-2.3 Real property taxation exemption for certain improvements to real property by persons whoare disabled.
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(a) An improvement to any real property used solely for residential purposes as a one, two or three family
residence shall be exempt from taxation to the extent of any increase in value attributable to such
improvement if such improvement is used for the purpose of facilitating and accommodating the use
and accessibility of such real property by a resident owner of the real property who is physically
disabled or a member of the resident owner's household who is physically disabled, if such member
resides in the real property.
(b) The exemption shall apply to improvements constructed in accordance with (a) above notwithstanding
the date of construction.
(c) To qualify as physically disabled for the purposes of this section, an individual shall submit to the Board
of Assessors a certified statement from a physician licensed to practice in the State of New York on a
form prescribed and made available by the State Board of Equalization and Assessment which states
that the individual has a permanent physical impairment which substantially limits one or more of such
individual's major life activities, except that an individual who has obtained a certificate from the State
Commission for the Blind and Visually Handicapped stating that such individual is legally blind may
submit such certificate in lieu of a physician’s certified statement.
(d) Such exemption shall be granted only upon application by the owner or all of the owners of the real
property on a form prescribed and made available by the State Board of Equalization and Assessment.
The applicant shall furnish such information as the State Board of Equalization and Assessment shall
require. The application shall be filed together with the appropriate certified statement of physical
disability or certificate of blindness with the Board of Assessors on or before the first day of May.
(e) If the Board of Assessors is satisfied that the improvement is necessary to facilitate and accommodate
the use and accessibility by a resident who is physically disabled and that the applicant is entitled to an
exemption pursuant to this section, it shall approve the application and enter the taxable assessed
value of the parcel for which an exemption has been granted pursuant to this section on the
assessment roll with the taxable property, with the amount of the exemption as determined pursuant to
this section in a separate column.
(f) Once granted, the exemption shall continue on the real property until the improvement ceases to be
necessary to facilitate and accommodate the use and accessibility of the property by the resident who
is physically disabled.
(Local Law No. 9-1983, in effect December 1, 1983.)
§ 6-2.4
Partial exemption from taxation to persons with disabilities who have limited incomes.
(a) Real property located in Nassau County owned by one or more persons with disabilities, or real
property owned by husband, wife, or both, or by siblings, at least one of whom has a disability, and
whose income, as hereafter defined, is limited by reason of such disability, shall be exempt from
taxation by Nassau County to the extent set forth in the following schedule:
SCHEDULE A
ANNUAL INCOME PERCENTAGE ASSESSED VALUATION
EXEMPTION FROM TAXATION
Up to and including $26,000 50 per centum
More than $26,000 but less than $27,000 45 per centum
At least $27,000 but less than $28,000 40 per centum
At least $28,000 but less than $29,000 35 per centum
At least $29,000 but less than $29,900 30 per centum
At least $29,900 but less than $30,800 25 per centum
At least $30,800 but less than $31,700 20 per centum
At least $31,700 but less than $32,600 15 per centum
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At least $32,600 but less than
$33,500 10 per centum
At least $33,500 but less than $34,400 5 per centum
Schedule A shall apply to assessment rolls for the 2007-08 real property tax year; and for application to
assessment rolls for the 2008-09 real property tax year, each income amount in Schedule A shall increase by
$1,000, and such amounts shall continue to increase yearly by an additional $1000 for the 2009-10 and 2010-
11 real property tax years.
(b) For the purposes of this section the following definitions apply:
(A) "Sibling" shall mean a brother or a sister, whether related through half blood, whole blood or
adoption.
(B) "A person with a disability" is one who has a physical or mental impairment, not due to current use
of alcohol or illegal drug use, which substantially limits such person's ability to engage in one or
more major life activities, such as caring for one's self, performing manual tasks, walking, seeing,
hearing, speaking, breathing, learning and working, and who (I) is certified to receive social security
disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal social
security act, or (II) is certified to receive railroad retirement disability benefits under the federal
railroad retirement act, or (III) has received a certificate from the State Commission for the Blind
and Visually Handicapped stating that such person is legally blind.
(C) "Proof of Disability” shall be an award letter from the Social Security Administration or the Railroad
Retirement Board or a certificate from the State Commission for the Blind and Visually
Handicapped.
(c) No exemption shall be granted:
(1) Unless annual application is made therefore in accordance with the provisions of subdivision (e) of
this section.
(2) If the income of the owner or the combined income of the owners of the property for the income tax
year immediately preceding the date of making application for exemption exceeds the sum of thirtyfour
thousand three hundred ninety-nine dollars and ninety-nine cents for the income tax year
ending December 31, 2005; exceeds the sum of thirty-five thousand three hundred ninety-nine
dollars and ninety-nine cents for the income tax year ending December 31, 2006; exceeds the sum
of thirty-six thousand three hundred ninety-nine dollars and ninety-nine cents for the income tax
year ending December 31, 2007; and exceeds the sum of thirty-seven thousand three hundred
ninety-nine dollars and ninety-nine cents for the income tax year ending December 31, 2008.
Income tax year shall mean the twelve month period for which the owner or owners filed a federal
personal income tax return, or if no such return is filed, the calendar year. Where title is vested in
either the husband or the wife, their combined income may not exceed such sum, except where the
husband or wife, or ex-husband or ex-wife is absent from the property due to divorce, legal
separation or abandonment, then only the income of the spouse or ex-spouse residing on the
property shall be considered and may not exceed such sum. Such income shall include social
security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital
asset which may be offset by a loss from the sale or exchange of a capital asset in the same
income tax year, net rental income, salary or earnings, and net income from self-employment, but
shall not include a return of capital, gifts, inheritances or monies earned through employment in the
federal foster grandparent program and any such income shall be offset by all medical and
prescription drug expenses actually paid which were not reimbursed or paid for by insurance. In
computing net rental income and net income from self-employment, no depreciation deduction shall
be allowed for the exhaustion, wear and tear of real or personal property held for the production of
income.
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(3) Unless the property is used exclusively for residential purposes, provided, however, that in the
event any portion of such property is not so used exclusively for residential purposes but is used for
other purposes, such portion shall be subject to taxation and the remaining portion only shall be
entitled to the exemption provided by this section.
(4) Unless the real property is the legal residence of and is occupied in whole or in part by the disabled
person; except where the disabled person is absent from the residence while receiving healthrelated
care as an inpatient of a residential health care facility, as defined in section twenty-eight
hundred one of the public health law, provided that any income accruing to that person shall be
considered income for purposes of this section only to the extent that it exceeds the amount paid by
such person or spouse or sibling of such person for care in the facility.
(5) In the case of real property where a child resides if such child attends a public school of elementary
or secondary education, no school tax should be exempted.
(d) This exemption shall apply to real property owned by a cooperative apartment corporation. Title to that
portion of real property owned by a cooperative apartment corporation in which a tenant-stockholder of
such corporation resides, and which is represented by his share or shares of stock in such corporation
is determined by its or their proportional relationship to the total outstanding stock of the corporation,
including that owned by the corporation, shall be deemed to be vested in such tenant-stockholder.
That proportion of the assessment of such real property owned by a cooperative apartment
corporation determined by the relationship of such real property vested in such tenant-stockholder to
such entire parcel and the buildings thereon owned by such cooperative apartment corporation in which
such tenant-stockholder resides shall be subject to exemption from taxation pursuant to this section
and any exemption so granted shall be credited by the appropriate taxing authority against the
assessed valuation of such real property, the reduction in real property taxes realized thereby shall be
credited by the cooperative apartment corporation against the amount of such taxes otherwise payable
by or chargeable to such tenant-stockholder.
(e) Application for such exemption must be made annually by the owner, or all of the owners of the
property, on forms prescribed by the State Board, and shall be filed in such assessor's office on or
before the appropriate taxable status date; provided, however, proof of a permanent disability need be
submitted only in the year exemption pursuant to this section is first sought or the disability is first
determined to be permanent.
(f) At least sixty days prior to the appropriate taxable status date, the assessor shall mail to each person
who was granted an exemption pursuant to this section on the latest completed assessment roll an
application form and notice that an application must be filed on or before taxable status date and be
approved in order for the exemption to continue to be granted. Failure to mail such application form or
the failure of such person to receive the same shall not prevent the levy, collection and enforcement of
the payment of the taxes on property owned by such person.
(g) Notwithstanding any other provision of law to the contrary, the provisions of this section shall apply to
real property held in trust solely for the benefit of a person or persons who would otherwise be eligible
for a real property tax exemption, pursuant to subdivision one of this section, were such person or
persons the owner or owners of such real property.
(h) Any exemption provided by this section shall be computed after all other partial exemptions allowed by
law have been subtracted from the total amount assessed, provided, however, that no parcel may
receive an exemption for the same municipal tax purpose pursuant to both this section and section four
hundred sixty-seven of this title.
(Added by Local Law No. 4-1998, in effect June 26, 1998; amended by Local Law No. 28-2002, in effect December 31, 2002; amended
by Local Law No. 17-2003, in effect December 3, 2003 and shall apply to assessment rolls prepared on the basis of taxable status on
or after January 2, 2004; amended by Local Law No. 2-2007, passed on January 22, 2007 and signed into law on January 25, 2007).
Nassau County Criminal Lawyer and Attorney
§ 6-2.5
Real property tax exemption for Gold Star Parents.
(a) As used in this section, "Gold Star Parent" shall mean the parent of a child who died in the line of duty
while serving in the United States armed forces during a period of war as defined in section 1458-
a(1)(a) of the New York State Real Property Tax Law.
(b) As used in this section, "qualifying residential real property" shall mean property owned by a Gold Star
Parent which is used exclusively for residential purposes, provided, however, that in the event any
portion of such property is not so used exclusively for residential purposes but is used for other
purposes, such portion shall be subject to normal taxation and the remaining portion only shall be
entitled to the exemption provided by this section. Such property must be the primary residence of the
Gold Star Parent or the remarried surviving spouse of the Gold Star Parent, unless the Gold Star
Parent or unremarried spouse is absent from the property due to medical reasons or institutionalization.
(c) As provided in § 1458-a(2)(a) of the New York State Real Property Tax Law (veterans alternative
exemption), qualifying residential real property shall be exempt from taxation to the extent of fifteen
percent of the assessed value of such property; provided, however, that such exemption shall not
exceed twelve thousand dollars or the product of twelve thousand dollars multiplied by the latest state
equalization rate as defined in § 1458-a(1)(f) of the New York State Real Property Tax Law for the
assessing to, or in the case of a special assessing unit, the latest class ratio as defined in § 1458-
a(1)(g) of the New York State Real Property Tax Law, whichever is less.
(d) The additional exemptions provided for in § 1458-a(2)(c) of the New York State Real Property Tax Law
shall not apply to real property owned by a Gold Star Parent.
(Added by Local Law 36-2000, effective November 29, 2000 and applicable to assessment rolls prepared on the basis of taxable status
dates occurring on or after January 1, 2001.)
§ 6-2.5*
a) The property of a senior citizen that qualifies for and receives the enhanced exemption pursuant to
subdivision four of section four hundred twenty-five of the Real Property Tax Law shall be eligible to
receive an abatement of county taxes equal to one hundred percent of the general tax rate increases
for the roll finally completed in the year two thousand two as compared to the tax rate applicable to the
assessment roll finally completed in calendar year two thousand one. This abatement shall not limit
increases in tax that result from changes to the full taxable value of property or from subsequent tax
rate increases or from increases in taxes other than the general county tax.
b) No separate application shall be required for the abatement authorized by subdivision a of this section.
The Assessor of Nassau County shall compute and apply the abatement when extending the tax on
eligible property. Eligibility for such abatement shall be determined annually provided that a property
that becomes eligible for a year subsequent to the initial year in which such abatement is authorized
shall receive the abatement for such subsequent year and for each year thereafter while it remains
eligible and until the authorization for the abatement expires. If the enhanced extension granted
pursuant to subdivision four of section four hundred twenty-five of the Real Property Tax Law is later
discontinued or revoked, the abatement granted pursuant to this section shall likewise be discontinued
or revoked. If eligibility for the abatement or the amount of the abatement changes after the extension
of taxes, the Assessor shall notify the official responsible for the collection or refund of taxes, who shall
calculate and impose or refund the difference in taxes accordingly.
c) The general county tax extended on an eligible parcel shall be abated by the abatement amount, which
shall be calculated by multiplying the taxable assessed valuation, after application of all exemptions for
which such parcel is eligible for general county tax purposes, by the abatement tax rate determined
pursuant to this section, provided that the abatement shall not exceed the general county tax otherwise
chargeable to such eligible parcel. The legislature shall determine separate abatement tax rates for
each class of property, each roll year and each portion of the County for which a general county tax is
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determined. The abatement rate shall be the base abatement tax rate calculated pursuant to this
subdivision multiplied by the abatement ratio. The abatement ratio shall be set forth in the local law, as
it may be amended from time to time, which adopts the abatement authorized by this section. Such
ratio shall be one-half if no other ratio is specified in the local law. In no event shall the abatement ratio
be greater than one.
(d) For the general county tax levied on the assessment roll finally completed in calendar year two
thousand two, the base abatement tax rate for a class shall be the general county tax rate, for such
class applicable to such assessment roll less the tax rate for such class for the roll finally completed in
calendar year two thousand one.
(e) In each subsequent year, the base abatement tax rate shall be adjusted to account for changes in the
level of assessment by multiplying the base abatement tax rate calculated pursuant to paragraph (e) of
this subdivision by the ratio between the class equalization rate for such class for the roll completed in
calendar year two thousand two and the class equalization rate for such class for the assessment roll
for such subsequent year.
(f) If the equalized tax rate for a class in any year is less than the equalized tax rate for the roll finally
completed in calendar year two thousand two but more than the rate for the roll completed in calendar
year two thousand one, the base abatement tax rate shall be recalculated by dividing the difference
between such equalized tax rates by the class equalization ratio for the roll year of the taxes to be
abated.
(g) If the equalized tax rate for a class and roll year after calendar year two thousand two is less than the
equalized tax rate for the roll completed in calendar year two thousand one, no abatement shall be
granted for property in such class for such roll year.
(h) For purposes of this section, "class" shall have the meaning provided by section eighteen hundred two
of this chapter and "class equalization rate" shall have the meaning provided by section twelve hundred
two of this chapter. The term "equalized tax rate" shall mean:
i) The general county tax rate for a class and roll year multiplied by the class equalization rate for
such class and year.
ii) The abatement authorized by this section shall apply to taxes on real property owned by a
cooperative corporation and to trailers and mobile homes to the extent such taxes are attributable to
the property of eligible shareholders or owners and shall be credited against the taxes or rent
otherwise payable by or chargeable to such eligible individuals in the same manner as if provided
within the exemption granted by section four hundred twenty-five of the Real Property Tax Law.
(*Note: There are two sections 6-2.5.)
(Section added by Local Law 17-2002, effective Nov. 15, 2002 with abatement remaining in effect through and including the roll finally
completed in the year two thousand fifteen.)
§6-2.6* Partial Exemption from Taxation for Volunteer Firefighters and Volunteer Ambulance
Services
(1) Real property owned by an enrolled member of an incorporated volunteer fire company, fire
department, or incorporated voluntary ambulance service or such enrolled member and spouse shall be
exempt from taxation to the extent of ten percent of its assessed value for Nassau County taxes.
(2) Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company,
fire department or an incorporated ambulance service unless:
(a) the applicant resides in the city, town or village which is served by such an incorporated volunteer
fire company, fire department or an incorporated ambulance service;
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(b) the property is wholly or partially occupied by the applicant;
(c) the property is used exclusively for residential purposes; provided however, that in the event any
portion of such property is not used exclusively for the applicant's residence but is used for other
purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled
to the exemption provided by this section; and
(d) the applicant has been certified by the Board of Directors of the incorporated volunteer fire
company, fire department or incorporated ambulance service as an enrolled member of such
organization, and has served in good standing for a minimum of five years.
(3) Application for such exemption shall be filed with the assessor on or before tax status day on a form as
prescribed by the County Department of Assessment.
(4) An enrolled member of an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service who accrues more than twenty years of active service and is so certified
by the authority having jurisdiction for the incorporated volunteer fire company, fire department or
incorporated voluntary ambulance service, shall be granted the ten percent exemption as authorized by
this section for the remainder of his or her life as long as his or her primary residence is located within
Nassau County.
(5) Any exemption accorded under this section to an enrolled member of an incorporated volunteer fire
company, fire department, or incorporated voluntary ambulance service, shall be accorded to such
deceased enrolled member's un-remarried spouse; provided, however, that:
(a) such un-remarried spouse is certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried
spouse of an enrolled member of such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service, and
(b) such deceased volunteer had been an enrolled member for at least five years and killed in the line
of duty or an enrolled member for at least twenty years, and
(c) prior to his or her death, such deceased volunteer and his or her un-remarried spouse had been
receiving the exemption.
(*Note: There are two sections 6-2.6.)
(Added by Local Law 24-2002 effective December 17, 2002, amended by Local Law 1-2005; subdivision 5 added by Local law 1-2007,
passed on January 22, 2007 and signed into law on January 25, 2007 with an effective date of January 1, 2007)
§6-2.6.
Adjustment of veterans' exemption.
(a) Recomputation. In the event of a revaluation or update of assessments, where an exemption pursuant
to section four hundred fifty-eight of the Real Property Tax Law has been granted the amount of such
exemption shall be recomputed pursuant to the provisions of paragraph a of subdivision five of section
four hundred fifty-eight of the Real Property Tax Law.
(b) Notice of adjusted exemption. If at the time of providing an assessment disclosure notice pursuant to
section five hundred eleven of the Real Property Tax Law or publication of the tentative assessment
roll, the change in the level of assessment has not been certified pursuant to the rules of the State
Board of Real Property Services, the Board of Assessors may estimate the exemption as recomputed
in accordance with the provisions of subdivision (a) of this section for purposes of such disclosure
notice or tentative roll.
(Added by Local Law 18-2002 effective November 15, 2002)
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§ 6.2-7 (a) Legislative Intent. Section 458-b of the New York state real property tax law authorizes local
governments to extend a partial exemption from real property taxes for real property owed by persons
who rendered military service to the United States during the Cold War. In order to institute such partial
real property tax exemption, the governing board of a municipality must adopt a local law providing for
such partial exemption. The purpose of this local law is to extend such partial real property tax
exemption to the extent authorized by New York state law.
(b) Definitions. As used in this section:
(1) “Cold War veteran” means a person, male or female, who served on active duty for a period of more
than three hundred sixty-five days in the United States armed forces, during the time period from
September second, nineteen hundred forty-five to December twenty-sixth, nineteen hundred ninetyone,
and was discharged or released therefrom under honorable conditions.
(2) “Armed forces” means the United States army, navy, marine corps, air force, and coast guard.
(3) “Active duty” means full-time duty in the United States armed forces, other than active duty for
training.
(4) “Service connected” means, with respect to disability or death, that such disability was incurred or
aggravated, or that the death resulted from a disability incurred or aggravated, in line of duty on active
military, naval or air service.
(5) “Qualified owner” means a Cold War veteran, the spouse of a Cold War veteran, or the unremarried
surviving spouse of a deceased Cold War veteran. Where property is owned by more than one qualified
owner, the exemption to which each is entitled may be combined. Where a veteran is also the
unremarried surviving spouse of a veteran, such person may also receive any exemption to which the
deceased spouse was entitled.
(6) “Qualified residential real property” means property owned by a qualified owner that is used
exclusively for residential purposes; provided, however, that in the event that any portion of such
property is not used exclusively for residential purposes, but is used for other purposes, such portion
shall be subject to taxation and only the remaining portion used exclusively for residential purposes
shall be subject to the exemption provided by this section. Such property shall be the primary residence
of the Cold War veteran or the unremarried surviving spouse of a Cold War veteran, unless the Cold
War veteran or unremarried surviving spouse is absent from the property due to medical reasons or
institutionalization.
(7) “Latest class ratio” means the latest final class ratio established by the state board pursuant to title
one of article twelve of this chapter for use in a special assessing unit as defined in section eighteen
hundred one of the New York state real property tax law.
(c) Partial exemption from taxation for Cold War veterans. Qualified real property owned by a Cold War
Veteran or an otherwise qualified owner shall be exempt from taxation to the extent of fifteen percent of
the assessed value of such property; provided, however, that such exemption shall not exceed twelve
thousand dollars or the product of twelve thousand dollars multiplied by the latest class ratio, whichever
is less.
(d) Additional exemption. In addition to the exemption provided by subdivision (c), where the Cold War
veteran received a compensation rating from the United States veterans affairs or from the United
States department of defense because of a service connected disability, qualifying residential real
property shall be exempt from taxation to the extent of the product of the assessed value of such
property, multiplied by fifty percent of the Cold War veteran disability rating; provided, however, that
such exemption shall not exceed forty thousand dollars, or the product of forty thousand dollars
multiplied by the latest class ratio, whichever is less.
(e) Limitations. (1) The exemption from taxation provided by this section shall not be applicable to taxes
levied for school purposes.
(2) If a Cold War veteran receives the exemption under New York state real property tax law sections
458 or 458-a, the Cold War veteran shall not be eligible to receive the exemption under this section.
(3) The exemption provided by subdivision (c) shall be granted for a period of ten years. The
commencement of such ten year period shall be governed pursuant to this paragraph. Where a
qualified owner owns qualifying residential real property on the effective date of the local law providing
for such exemption, such ten year period shall be measured from the assessment roll prepared
pursuant to the first taxable status date occurring on or after the effective date of the local law providing
for such exemption. Where a qualified owner does not own qualifying residential real property on the
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effective date of the local law providing for such exemption, such ten year period shall be measured
from the assessment roll prepared pursuant to the first taxable status date occurring at least sixty days
after the date of purchase of qualifying residential real property; provided, however, that should the
veteran apply for and be granted an exemption on the assessment roll prepared pursuant to a taxable
status date occurring within sixty days after the date of purchase of residential real property, such ten
year period shall be measured from the first assessment roll in which the exemption occurs. If, before
the expiration of such ten year period, such exempt property is sold and replaced with other residential
real property, such exemption may be granted pursuant to this subdivision for the unexpired portion of
the ten year exemption period.
(f) Application for exemption shall be made by the owner, or all of the owners, of the property on a form
prescribed by the state board. The owner or owners shall file the completed form in the Nassau County
Assessor’s office on or before the first appropriate taxable status date. The exemption shall continue in
full force and effect for all appropriate subsequent tax years and the owner or owners of the property
shall not be required to refile each year. Applicants shall be required to refile on or before the
appropriate taxable status date if the percentage of disability percentage increases or decreases or
may refile if other changes have occurred which affect qualification for an increased or decreased
amount of exemption. Any applicant convicted of willfully making any false statement in the application
for such exemption shall be subject to the penalties prescribed in the penal law.
(Added by Local Law No. 8-2008, signed into law on September 17, 2008)
§ 6-3.0 Name of owners on assessment roll. The Board of Assessors shall make diligent effort to
ascertain the true name and address of the owner of each parcel of land assessed and charge the land to such
owner on the assessment roll.
§ 6-4.0 Special franchise assessment. When a town or city clerk shall have received from the state tax
commission the statement of the equalized valuation of a special franchise as fixed by the state tax
commission in accordance with the provisions of the tax law, he shall deliver a copy of such statement to the
chairman of the Board of Assessors within five days after such receipt by him. As required by the tax law, the
Board of Assessors shall proceed to apportion the valuation of the special franchise among the several school
and special districts according to their best judgment, and shall indicate such apportioned valuations upon the
assessment roll.
§ 6-5.0 Assessment of property in separate districts to be apportioned. The Board of Assessors, in
addition to the requirements contained in section 6-4.0 of this code, shall, whenever necessary, make an
apportionment of the assessment of the real property among the several school and special districts in which
such real property is located.
§ 6-6.0 Assessment of exempt property; assessment of property of non-residents. The property of
non-residents shall be assessed in the same manner as the property of residents. All real estate exempt from
taxation shall be assessed in the same manner as property subject to taxation.
§ 6-7.0
Form of assessment roll.
a. The chairman of the Board of Assessors shall be responsible for the preparation of the assessment roll
with the assistance of the deputy assessors. In the preparation of the assessment roll, columns or
books may be provided, in addition to those required by the tax law, for the designation of:
1. The assessment of property exempt from taxation.
2. Property situated in school districts.
b. Additional columns may also be provided for the purpose of listing all real estate, on which taxes and
assessments have been levied and returned to the County Treasurer as unpaid.
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c. The Board of Assessors by its rules and regulations may provide for the convenient grouping,
assessing and taxation of lots or subdivided real property which are under the same ownership.
d. All property assessed shall be designated or described in the same manner as such property is
designated or described on the tax maps of the County when the same shall have been completed
pursuant to section six hundred three of the charter.
e. When the tentative assessment roll has been prepared, the Board of Assessors, or at least a majority of
such Board of Assessors, shall severally appear before any officer of the County authorized by law to
administer oaths and shall severally make and subscribe before such officer an oath in the following
form: “We, the undersigned, do severally depose and swear that, to the best of our knowledge and
belief, we have set forth in the tentative assessment roll attached hereto or filed herewith all the real
property situated in the assessing unit in which we are assessors and, with the exception of
assessments made by the State Board of Equalization and Assessment, we have estimated the value
of such real property at the sums which we have determined to be in accordance with the provisions of
section three hundred five of the Real Property Tax Law," which oath shall be set forth on such
tentative assessment roll and signed and verified by the assessors.
(Old subdivision e renumbered to be d by L. 1939 Ch. 702 § 3, in effect June 5, 1939: new subdivision e added by Local Law No.
3-1983, in effect April 25, 1983.)
§ 6-8.0 Board of Assessors to correct assessment roll in accordance with list. In the preparation of
the assessment roll the Board of Assessors shall give effect to such relative information as may appear from
the lists furnished to it pursuant to section six hundred four of the charter.
§ 6-9.0 Completion of assessment roll. Notwithstanding the provisions of article five of the Real Property
Tax Law, the Board of assessors shall complete the assessment roll on or before the first business day of
January.
(Amended by L. 1944 Ch. 716, in effect January 1, 1945; Local Law 11-1995, in effect December 13, 1995. Amended by Chapter 401
of the Laws of 2002.)
§ 6-9.1 Resolution of completion of assessment roll to be published. The resolution required to be
published in the official newspapers pursuant to section six hundred six of the charter, shall also be published
in such other newspapers as the Board of Supervisors may designate.
(Added by L. 1939 Ch. 702, in effect June 5, 1939.)
§ 6-10.0 Notice of publication of assessment roll to non-residents and to corporations. Between the
first and fifth days of May, the Board of Assessors shall mail a copy of the resolution and notice specified in
section six hundred six of the charter to each corporation and person non-resident in the County who has filed
a written demand therefore with the chairman of the Board of Assessors on or before the fifteenth day of the
preceding March. Such notice also shall specify each parcel of land assessed to such non-resident corporation
or person and the assessed valuation thereof.
(Amended by L. 1944 Ch. 716, in effect January 1, 1945.)
§ 6-11.0
Hearing of complaints.
a. Complainants shall file with the Board of Assessors a statement, under oath, specifying the respect in
which the assessment complained of is incorrect. Such statement must be verified by the person
assessed or whose property is assessed, or by some person authorized to make the statement, and
who has knowledge of the facts stated therein.
b. The member of the Board of Assessors or the deputy assessor designated by the chairman of the
Board of Assessors pursuant to section six hundred seven of the charter to sit and hear complaints may
administer oaths, take testimony and hear proofs in regard to any such complaint and the assessment
to which it relates. If not satisfied that such assessment is erroneous, such member of the Board of
Assessors or deputy assessor may require the person assessed, or his agent or representative, or any
other person, to appear before him and be examined under oath concerning such complaint, and to
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produce any papers relating to such assessment with respect to his property or his residence.
(Subdivision b amended by L. 1943 Ch. 59 § 1, in effect March 4, 1943.)
c. If any such person, or his agent or representative, shall willfully neglect or refuse to attend to be so
examined, or to answer any material question put to him, such person shall not be entitled to any
reduction of his assessment. Minutes of the examination of every person examined by any such
assessor upon the hearing of any such complaint shall be taken and filed in the office of the Board of
Assessors.
§ 6-11.1 Hearing of complaints on assessment roll to include hearing on school district assessmentroll. The hearing of grievances provided for by section six hundred six of the charter, in relation to the
assessment roll, shall include and be deemed a hearing of grievances in relation to the school district
assessment roll. There shall be included in the resolution, required to be adopted and published pursuant to
section six hundred six of the charter, a statement to that effect.
(Added by L. 1940 Ch. 318, In effect April 9, 1940.)
§ 6-12.0
Exclusion of property from assessment roll.
a. The Board of Supervisors, on or before the first day of August of each year, shall exclude from the
assessment roll those parcels of real property that have been struck down to the County at a tax sale,
and have not been redeemed as provided in section 5-50.0 of the code and the time to so redeem has
expired. The County Treasurer shall annually, on or before the first day of July in each year, prepare
and submit to the Board of Supervisors a list of all parcels to be excluded pursuant to this section.
(Subdivision a amended by L. 1940 Ch. 234 § 1, in effect March 24, 1940.)
b. No such property shall be so excluded from such assessment roll except by a resolution of such board
adopted at a regular meeting, or special meeting, after due notice to each member of the object of such
meeting. Whenever such real property is so excluded from the assessment roll by the Board, the total
assessed valuation of the real estate, as the same appears on the completed assessment roll, shall be
the correct valuation of the real estate in the County subject to taxation.
§ 6-13.0 Final completion. Notwithstanding the provisions of article five of the Real Property Tax Law, the
tentative assessment roll shall be completed and verified as the final assessment roll on or before the first
business day of April in the year following its initial publication.
(Amended by Chapter 401 of the Laws of 2002)
§ 6-14.0
Verification of assessment roll.
a. When the tentative assessment roll has been finalized after the hearing and determination of all
complaints as provided in sections five hundred twelve and fifteen hundred twenty-four of the Real
Property Tax Law, the Board of Assessors or a majority of them, shall severally appear before any
officer of the County authorized by law to administer oaths and shall severally make and subscribe
before such officer an oath in the following form: “We, the undersigned, do severally depose and swear
that, to the best of our knowledge and belief, the foregoing final assessment roll conforms in all
respects to the tentative assessment roll with the exception of changes made by the Board of
Assessment Review and assessments made by the State Board of Equalization and Assessment,"
which oath shall be set forth on such final assessment roll and signed and verified by the assessors.
b. Such oaths shall be written or printed on the assessment roll, signed by the members of the Board of
Assessors and certified by the officer.
(Subdivision a amended by Local Law No. 9-1972, in effect August 29, 1972. Local Law No. 3-1983, in effect April 25, 1983.)
§ 6-15.0 County assessment roll official for county, towns, special districts. The assessment roll
prepared by the Board of Assessors shall be the official assessment roll for the County, each town and special
district therein.
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§ 6-16.0 Change of record ownership. Real property which has been properly charged to one person
upon the assessment roll for any assessment year shall not be transferred afterwards on the assessment roll
to another person within that assessment year.
§ 6-17.0 Assessment roll; filing of. The Board of Assessors shall on the first business day of April in
each year file and thereafter keep on file in its office a certified copy of the completed and verified county final
assessment roll. It shall not be necessary for the Board of Assessors to file a copy of the County or school
district assessment roll in the office of the clerks of the towns or cities, notwithstanding the provisions of any
general or special law requiring such filing.
(Amended by L. 1940 Ch. 458 § 1, in effect April 13, 1940; amended by Chapter 401 of the Laws of 2002.)
§ 6-17.1 Notice of filing of assessment roll. When the completed County assessment roll shall have
been filed as provided by section 6-17.0 of the administrative code, the assessors shall forthwith cause to be
posted conspicuously in at least three public places in such city and township in the County and to be
published in the official newspapers of the County, a notice that such assessment roll has been finally
completed and stating that such certified copy has been filed in the office of the Board of Assessors and will be
open to public inspection for a period of fifteen days. Failure to publish such notice shall not, however,
invalidate or affect the validity of any assessment on such assessment roll.
(Added by L. 1940 Ch. 458 § 2, in effect April 13, 1940.)
§ 6-17.2 Proceedings to review assessments. An assessment on the County assessment roll shall be
reviewed in the manner provided by the general tax law of the State of New York, except as provided in section
6-17.3 of the administrative code.
(Added by L. 1940 Ch. 458 § 2, in effect April 13, 1940.)
§ 6-17.3. Time for beginning and service of papers in proceedings for review of assessment. The
petition and notice for the review of an assessment on the County assessment roll as provided for in section 6-
17.2 of the administrative code must be served within thirty days after the filing of the certified copy of the
completed and verified County assessment roll in the office of the Board of Assessors as required by section 6-
17.0 of the administrative code. In any proceeding to review an assessment on the County assessment roll,
three copies of the petition, notice and any other papers in connection therewith must be served upon the
chairman of the Board of Assessors or upon the chief clerk of the Board of Assessors, Notwithstanding the
provisions of any other general or special law to the contrary it shall not be necessary to deliver a copy of said
petition or notice to the clerk of any school district.
(Amended by L. 1951 Ch. 295, in effect May 1, 1951.)
§ 6-18.0 School district assessment roll. The assessment roll annually made and completed as the
County assessment roll shall be the assessment roll for school district tax purposes. The Board of Assessors,
on or before the first day of August, shall prepare a separate assessment roll of property situated within the
school districts, copied from the preceding County assessment roll shall be verified and used for school district
tax purposes.
(Amended by Chapter 401 of the Laws of 2002.)
(Editor’s note- § 6-18.0 should probably read “. . . copied from the preceding County assessment roll, which shall be verified . . . .”.
§ 6-19.0 Certification of assessed value of property in school districts. As soon as the Board of
Assessors has finally completed and verified the school district assessment roll and on or before the first day of
August in each year, such board shall certify to the Board of Education or to the trustees of each school district
the total assessed value of the real property, including special franchises, in the school district, and in each of
the four classes of real property designated in Section 1802(1) of the Real Property Tax Law, as the same
appear upon the school district assessment roll.
(Amended by Local Law No. 6, in effect July 26, 1982.)
§ 6-20.0 Certification of budgets by school districts. After the lawful authorities in each school district
shall have adopted their budget and fixed the amount of taxes to be raised therein for such school district in the
manner provided by law, the Board of Education, trustees or trustee of such school district shall, on or before
the fifteenth day of August in each year, certify to and file with the Board of Assessors and the Board of
Supervisors such budget and the amount to be raised by taxes, together with copies of all resolutions in
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connection therewith. (Amended by Local Law No. 6-1982, in effect July 26, 1982: L. 1995 Ch. 14, in effect January 1, 1995
pursuant to L. 1995 Ch. 561 sec. 23.)
§ 6-20.1 Election of classes by school districts. On or before the fifteenth day of August in each year,
the Board of Education, trustees or trustee of such school districts shall certify to the Board of Assessors and
the Board of Supervisors whether or not they have elected to allocate their tax levy amongst two classes
pursuant to section 1803(5) of the Real Property Tax Law, together with copies of all resolutions in connection
therewith. In addition, the Board of Education, trustees or trustee of such school districts may make
recommendations to the Board of Supervisors as to the allocation of the five (5) percent adjustments for each
class authorized by section 1803(2)(d) of the Real Property Tax Law. This recommendation shall be contained
in the same resolution electing the number of classes.
(Added by Local Law No. 6-1982, in effect July 26, 1982.)
§ 6.20.2
Establishment of base proportions and adjusted proportions by the Board of Supervisors.
(a) In the calendar year 1982, the Board of Supervisors shall, on or before September 1st, establish the
base proportion in accordance with the direction of section 1803(1) of the Real Property Tax Law. The
base proportion shall be established for each class set forth in section 1802 of the Real Property Tax
Law and for each portion (as defined in section 1801(d) of the Real Property Tax Law) included within
the County.
(b) In the calendar year 1982 and in each succeeding year, the Board of Supervisors shall, on or before
September 1st of each year, make adjustments to the proportions as provided for in section (2) of the
Real Property Tax Law.
(c) Beginning with the calendar year 1982 and in each succeeding year, the Board of Supervisors shall, on
or before September 1st of each year, certify the appropriate base proportion, adjusted base proportion
or adjusted proportion for each class and for each portion, to the County Treasurer and to the chief
fiscal officer of each city and of each village which uses the County's assessment roll for the levy of
taxes. Such certifications shall also be filed with the State Board of Equalization and Assessment.
(Added by Local Law No. 6-1982, in effect July 26, 1982.)
§ 6-20.3 Establishment of tax rates. Beginning with the calendar year 1982 and in each succeeding year,
the Board of Supervisors and the legislative body of each municipal corporation which levies taxes on the
County's assessment roll, shall annually allocate to each class in each portion a share of such municipal
corporation's tax equal to the base proportion, adjusted base proportion or adjusted proportion as certified in
accordance with § 6-20.2(c).
(Added by Local Law No. 6-1982, in effect July 26, 1982.)
§ 6-21.0 Extension of school district taxes by Board of Assessors. As soon as the Board of Assessors
shall receive from the lawful authorities of the school districts their budget and the amount to be raised by
taxes and from the Board of Supervisors the base proportion, adjusted base proportion and adjusted
proportion and tax shares fixed and determined pursuant to § 6-20.2 and § 6-20.3 herein, the Board of
Assessors shall extend on the school district assessment roll the taxes for school district purposes. Such taxes
shall be entered in separate columns.
(Amended by Local Law No. 6-1982, in effect July 26, 1982.)
§ 6-22.0 Levy of school district taxes. The Board of Assessors shall complete the extension of taxes for
school district purposes on or before the tenth day preceding the fourth Monday of September in each year
and shall file with the Clerk of the Board of Supervisors a certificate to the effect that such taxes have been
extended in accordance with Sections 6-20.0, 6-20.1. 6-20.2, 6-20.3 and 6-21.0 of the code together with those
portions of the school district assessment roll to which the warrants are to be annexed as provided in section 5-
11.0 of the code. Such certificate of the Board of Assessors when so filed shall be conclusive as to the
extension of such taxes in accordance with said sections 6-20.0, 6-20.1, 6-20.2, 6-20.3 and 621.0 of the code.
Thereupon the Board of Supervisors shall levy the taxes so extended for such school district purposes in
accordance with such certificate.
(Amended by L. 1944 Ch. 254; L. 1953 Ch. 828 § 2, in effect April 18, 1953; Local Law No. 6. 1982, in effect July 26, 1982; L. 1995 Ch.
14, in effect January 1, 1995, pursuant to L. 1995 Ch. 561 § 23.)
Nassau County Criminal Lawyer and Attorney
§ 6-23.0
Apportionment of assessment and taxes.
a. The receiver of taxes or the owner, mortgagee, holder of a tax lien or prospective purchaser or
prospective mortgagee of all or part of a parcel of real property may petition the chairman of the Board
of Assessors for an apportionment of such real property and the assessment thereof on the County and
school district assessment roll, and the apportionment of taxes and assessments for benefit on such
real property and the arrears thereof including tax liens which have been sold by the County.
b. The petitioner shall state in his petition:
1. The interest which he possesses in such real property or that he is the receiver of taxes.
2. The name, address, nature and degree of the interest of the owners, mortgagees or holders of tax
liens in such real property and the heirs, legal representatives and assigns of any of them, so far as
the petitioner can ascertain the same from the records of the County Clerk, County Treasurer or the
surrogate of the County.
3. The relief sought by the petitioner.
4. Any other information which the Board of Assessors may require by its rules and regulations. Such
petition shall be verified by the petitioner.
(Subdivisions a and b amended by L. 1944 Ch. 125, in effect March 7, 1944.)
c. Upon receipt of the petition, the chairman of the Board of Assessors shall notify by mail the persons
mentioned in subdivision b (2) of this section that the petitioner has submitted a request for an
apportionment.
d. The chairman of the Board of Assessors may approve or reject the petition and shall promptly notify the
petitioner by mail of his or her decision.
e. A hearing shall be granted on such petition if:
1. The chairman of the Board of Assessors requests it.
2. The chairman of the Board rejects the petition in whole or in part and the petitioner files with the
chairman of the Board of Assessors, within ten days from the date of the issuance of the notice or
rejection of the petition, a written request for a hearing.
3. Any person possessing a legal or equitable interest in such real property files with the chairman of
the Board of Assessors, within ten days after the filing of the petition, a written notice objecting to
the apportionment.
f. The chairman of the Board of Assessors shall determine whether the hearing shall be held before the
Board of Assessors or before the chairman of the Board or before a member of the Board designated
by him or before a deputy assessor so designated. The chairman of the Board shall determine whether
the hearing shall be held at the main office or at a branch office of the Department of Assessment. The
chairman of the Board shall notify by mail the petitioner and the other parties mentioned in subdivision
b (2) of this section of the time and place of the hearing. However, the petitioner or any such party, by a
written statement, may waive notice of such hearing.
g. If the petition is approved in whole or in part, the Board or chairman of the Board shall issue a
memorandum of apportionment setting forth the apportionment of such real property and the
assessment thereof in such manner as it deems advisable and also the apportionment of taxes and
assessments for benefit on such real property and the arrears thereof, including tax liens which have
been sold by the County Treasurer. However, the memorandum may provide for apportioning only such
Nassau County Criminal Lawyer and Attorney
real property and the assessment thereof, without apportioning the taxes and assessments for benefit
and the arrears thereof. No amendment or change in the County land and tax map shall be made as a
result of the issuance of such memorandum of apportionment. Whenever an instrument is to be
recorded in the office of the County Clerk which requires the amendment or change to the County land
and tax map the Board or chairman of the Board shall issue a certificate of apportionment which shall
set forth the same matters as provided for in a memorandum of apportionment. Upon the issuance of a
certificate of apportionment as herein provided, the assessors shall forthwith mark all current
assessment rolls which have not yet been delivered to the receiver of taxes including the school district
assessment rolls and shall extend the taxes thereon in accordance with such certificate of
apportionment.
(Amended by L. 1946 Ch. 749 § 2, in effect July 1, 1940.)
h. If a certificate of apportionment of taxes and assessments for benefit and the arrears thereof, if any, is
issued, the chairman of the Board of Assessors shall send a copy of the certificate of apportionment to
the receiver of taxes of the town in which the real property is situated, and in a proper case to the
County Treasurer. Thereupon, such officer of the town or county, as the case may be, shall mark his
records in accordance with such certificate of apportionment and shall thereafter separately receive the
taxes and assessments for benefit so apportioned, and the arrears thereof with interest, penalties and
additions thereon as provided in title B of chapter five of the code.
(Amended by L. 1946 Ch. 749, in effect July 1, 1946,)
i. Whenever an application is made for the apportionment of taxes and assessments for benefit, whether
before or while said taxes and assessments for benefit are in the hands of the receivers of taxes for
collection, no interest or penalties shall accrue on such taxes and assessments for benefit from and
after the date of such application and until the filing of the certificate of apportionment with the receiver
of the town in which the real property is situated or the County Treasurer as the case may be, provided,
said application was made at least ten days prior to the interest or penalty date and further provided,
that the taxes and assessments for benefits so apportioned are paid within twenty days after the date of
billing in accordance with the certificate of apportionment.
(Amended by L. 1948 Ch. 190, in effect March 10, 1948.)
(§ 6-23.0 amended by L. 1939 Ch. 702.)
§ 6-24.0 Correction of errors in assessment rolls. Upon the verified petition to the Board of Supervisors
by a majority of the Board of Assessors:
1. That any property subject to taxation has by mistake been placed for the current year on the County
assessment roll or on the school district assessment roll, at a value different from that which the Board
of Assessors intended for such property, the Board of Supervisors may cause the same to be
corrected. If the value is increased, the Board of Supervisors shall insert thereon the additional amount
of assessment, tax or assessment for benefit due on such property and if the value is decreased it shall
credit thereon so much of the assessment, tax or assessment for benefit as is represented by the
amount of decrease.
2. That any property subject to taxation has been omitted for any preceding year from the County
assessment roll or any special district column thereof or from the school district assessment roll, the
Board of Supervisors shall insert such property on such roll for the current year at a valuation to be
fixed by the Board of Assessors in its petition. The valuation so inserted shall be the value for the year
omitted. The Board of Supervisors shall make the appropriate entry in the special district column in
which the omission occurred. The Board of Supervisors shall also insert in such assessment roll in
addition to the amount of the tax or assessment for benefit for the current year and in a separate
column properly designated, the amount of tax or assessment for benefit which such property should
have borne for the year when such property was omitted. The tax shall be computed at the tax rate of
the omitted year.
3. That any property subject to taxation has been omitted for the current year from the County
assessment roll or any special district column thereof or from the school district assessment roll, the
Nassau County Criminal Lawyer and Attorney
Board of Supervisors shall place such property on the roll from which it was omitted at a valuation to be
fixed by the Board of Assessors in its petition or shall make the appropriate entry in such special district
column. The Board of Supervisors also shall place the amount of the tax or assessment for benefits on
such property. The tax shall be computed at the tax rate of the current year.
4. That any property subject to taxation has been assessed erroneously or illegally, for either the County
assessment roll or for the school district assessment roll, the Board of Supervisors shall cancel on such
roll such assessment and the tax or assessment for benefit on such property.
5. That in any of the County assessment rolls or any special district column thereof or in any of the school
district assessment rolls, including such current rolls, any property subject to taxation has been
assessed with the property of another, or that another person or persons have become owners of a part
or parts of such property since the making of such roll, the Board of Supervisors may apportion such
assessment and the amount of tax or assessment for benefit on such property.
6. That any property subject to taxation was indefinitely assessed, in either the County assessment roll or
in the school district assessment roll, the Board of Supervisors may cause the same to be corrected at
any time before the lands are advertised for sale for the nonpayment of taxes or assessments.
(Amended by L. 1948 Ch. 205, in effect March 12, 1948.)
7. The Board of Supervisors, when authorizing the correction of an error in the assessment rolls based
upon a verified petition submitted to it by the Board of Assessors pursuant to any subdivision of this
section, or when it shall appear that such taxes or assessments for benefit have not been paid because
of errors or omissions not the fault of the owner and which cannot be corrected under other provisions
of this act may modify or waive the penalties, charges, costs and interest to be paid on such taxes or
assessments.
(Amended by L. 1948 Ch. 205, in effect March 12, 1948.)
§ 6-24.1 Determination of new assessment upon change in taxable status or construction or
destruction of improvements.
a. When the tentative assessment roll fails to reflect the filing of an application for a new exemption, a
change in eligibility for exemption, or the construction or destruction of improvements, which occurred
after the taxable status date applicable to such roll, but on or before the taxable status date applicable
to the assessment roll for the following year, the Board of Assessors shall determine a new assessment
pursuant to the provisions of this section. For purposes of this section, construction of improvements
shall include the construction of a new building or other structure, the expansion of an existing building
or structure, or the addition to property of other articles of real property. Destruction of improvements
shall include the full or partial destruction of a building or other structure or other articles of real property
by fire or other casualty or by demolition.
b. Notwithstanding the provisions of section 6-2.1 of this title, an application for a new exemption based
on eligibility as of a date occurring on or before the second day of January may be filed in the form and
manner and within the time period specified by law and shall apply to the next published tentative or
final assessment roll. No request pursuant to subdivision c of this section shall be necessary for
purposes of obtaining such new exemption.
c. Except in the case of an application for a new exemption, only the owner or any other taxpayer who
would be entitled to file an application for correction pursuant to section 523-b of the Real Property Tax
Law may submit a request to the Board of Assessors for a new assessment pursuant to this section no
later than the first business day of January in the year in which the final assessment roll is published. In
the event that improvements are destroyed in full or in part by fire or other casualty, such application
may be filed by such date or sixty (60) days after such destruction, whichever is later.
d. Notwithstanding the provisions of section 6-2.1 of this title, upon a change in eligibility for exemption or
the construction or destruction of improvements, the Board of assessors shall determine a new
Nassau County Criminal Lawyer and Attorney
assessed valuation and taxable assessed valuation and shall, if appropriate, reclassify the property
pursuant to section 1802 of the Real Property Tax Law.
1. Such new assessment shall be based on the value, use and condition of the property as of the
second day of January occurring on or after the date of such change in eligibility for exemption,
construction or destruction.
2. Notwithstanding paragraph one of this subdivision, if the only change relates to eligibility for a
personal exemption, the assessment shall remain the same as it appeared on the tentative
assessment roll except to the extent of the change in such exemption. For purposes of this
paragraph a "personal exemption" includes an exemption granted pursuant to section 425, 458,
458-a, 459-c, 460 or 467, or any similar provision of the Real Property Tax Law granting a partial
exemption based on ownership and residency by an individual who is a member of a class specified
in the statute conferring the exemption.
e. When the Board of Assessors determines a new assessment pursuant to this section it shall be entered
on the next following tentative assessment roll, except that where the new assessment is less than the
original assessment but is not determined in sufficient time for entry on the next tentative assessment
roll, it may be entered on the final roll. In the case of an increased assessment entered on the tentative
assessment roll, the Board of Assessors shall send a notice to the owner in the manner provided by
section 510 of the Real Property Tax Law.
f. In the event that the Board of Assessors enters a new assessment on the next tentative assessment
roll pursuant to this section, or fails to grant an exemption or determine a new assessment as required
by this section, the owner or other taxpayer may apply to the Assessment Review Commission for
correction of such assessment within the time provided by section 523-b of the Real Property Tax Law
for review of assessments appearing on such next tentative assessment roll. If an application for
correction has been previously filed, the owner or other taxpayer need not file a new application; the
previously filed application shall remain valid for review of the assessment.
g. In the event that no application for correction has been filed, the Board of Assessors shall enter the new
assessment on the roll. The Board of Assessors shall also enter all exemption changes on the roll.
Except in the case of an exemption change only, where an application for correction has been filed, the
Board of Assessors shall transmit its determination and supporting documents to the Assessment
Review Commission for disposition. The commission may increase the assessment to the same or a
lesser amount than was determined by the assessors and may take any other action that it may take on
an application for correction.
(Section 6-24.1 added by Chapter 401 of the Laws of 2002; amended by Chapter 402 of the Laws of 2002.)
§ 6-25.0 Petition; notice of presentation. A copy of the petition for the correction of an error which
correction would increase the valuation of property on the County assessment roll or on the school district
assessment roll and the copy of the petition for the correction of an error pursuant to subdivision two or three of
section 6-24.0 of the code, with due notice of the presentation of such petition to the Board of Supervisors shall
be served in such manner as the Board of Supervisors may direct or approve on the person or corporation
alleged to be liable to taxation. The Board of Supervisors shall take no action on such petition unless proof of
the manner of service of such petition and notice be made to them by affidavit. The Board of Supervisors shall
give an opportunity to be heard to the person alleged to be liable to taxation for such property and on such
hearing and review, the Board of Supervisors shall have all the powers that the Board of Assessors have in
reviewing and correcting the assessment rolls. The person or corporation alleged to be liable to taxation shall
have the right to make an agreement in writing with the Board of Assessors consenting to the increase in
valuation of the property on the County assessment roll or on the school district assessment roll. Upon the
execution of such an agreement by the parties thereto, the Board of Assessors shall submit such written
agreement to the Board of Supervisors together with the verified petition certifying the error to be corrected and
in such event notice of the presentation of such petition to the Board of Supervisors need not be served on the
person or corporation alleged to be liable to taxation and no hearing on said petition and agreement shall be
necessary.
Nassau County Criminal Lawyer and Attorney (Amended by L. 1943 Ch. 354 § 3, in effect April 17, 1943.)
§ 6-26.0
Action by the Board of Supervisors on the petition.
a. If under subdivision one of section 6-24.0 of the code, the value of the assessment is decreased, the
Board of Supervisors shall cause so much of the tax or assessment for benefit not due to be refunded,
if the same has been paid. If under subdivision four of section 6-24.0 of the code, any assessment, tax
or assessment for benefit shall be erroneous, the Board of Supervisors shall cause the same to be
reassessed in a proper manner. If under subdivision four of section 6-24.0 of the code, any tax or
assessment for benefit is illegal or erroneous, the Board of Supervisors shall cause the same to be
refunded or adjusted if same has been paid. If under subdivision five of section 6-24.0 of the code, any
tax or assessment for benefit is apportioned, the receiver of taxes and treasurer shall receive the same
separately when so apportioned. If under subdivision seven of section 6-24.0 of the code, any penalty,
charge, cost or interest and any tax or assessment for benefit is waived, the receiver of taxes shall
receive the amount of tax or assessment without such penalty, charge, cost or interest when a certified
copy of the resolution waiving the same is filed with him.
(Amended by L. 1947 Ch. 378 § 1, in effect March 25, 1947.)
b. If:
1. Any tax or assessment for benefit shall be illegal under subdivision four of section 6-24.0 of the
code;
2. Any tax or assessment for benefit shall be decreased under subdivision one of section 6-24.0 of the
code; or
3. In the case of a reassessment and relevy of an erroneous assessment, tax or assessment for
benefit, the amount of tax or assessment for benefit finally due is less than the amount of tax or
assessment for benefit as shown on the roll, or any special district column thereof, before such tax
or assessment for benefit was found to be erroneous, then
(a) In the case of an assessment for benefit for a special or school district the amount of such
cancelled assessment for benefit, or the amount of difference of such assessment for benefit,
irrespective of whether the same appears upon the tax books in the possession of the town
receiver of taxes or upon the books of the County Treasurer, shall be certified by the County
Treasurer, on or before July fifteenth in each year to the proper officials of such district and shall
be included in the amounts to be raised for such district for the next succeeding year and shall
be duly paid to the County.
(b) In the case of town assessments for benefit other than a special district assessment for benefit,
the amount of such refund or reduction, irrespective of whether the same appears upon the tax
books in the possession of the town, receiver of taxes or upon the tax books of the County
Treasurer, shall be certified by the County Treasurer on or before July fifteenth in each year to
the proper officials of such town and shall be included in the amounts to be raised for such town
for the next succeeding year and shall be duly paid to the County.
(c) Notwithstanding any provisions of this chapter, or any other general or special law to the
contrary, any deficiency existing or hereafter arising from a decrease in an assessment or tax
under subdivisions one, four and seven of section 6-24.0, or sections 6-12.0 or 5-72.0 of the
code or by reason of exemption or reductions of assessments shall be a county charge.
(Subparagraphs (a) and (b) amended and subparagraph (c) added by L. 1948 Ch. 851, in effect April 16, 1948.)
c. A tax or an assessment for benefit which is made greater shall not be a lien on the real property for
such additional amount as against purchasers or mortgagees in good faith, if pursuant to section 6-24.0
of the code, the increase is due to the fact that:
1. omitted property subject to taxation has been added to the rolls;
Nassau County Criminal Lawyer and Attorney
2. there has been a reassessment and relevy of any tax or assessment for benefit;
3. there has been a correction of an error.
§ 6-27.0 Validity of assessment roll. Any incorrect statement of the name of the owner or owners of any
property described in the County or school district assessment rolls, shall in no way affect the validity of such
assessment roll.
§ 6-28.0 When lands imperfectly described. When any lands are imperfectly described in the County or
school district assessment roll, the Board of Supervisors may direct the Board of Assessors to correct the
description. The Board of Assessors may correct the imperfect description at any time before the lands are
advertised for sale for the nonpayment of taxes or assessments, and not thereafter.
§ 6-29.0 Assessments for benefit to be certified to town supervisor. As assessments for benefit are
made for town or special district purposes, they shall be certified to the town supervisor by the lawful
authorities making the assessment.
§ 6-30*
Requirement to furnish income & expense statements.
a. For purposes of this section:
1. Income-producing property means real property used for but not limited to commercial, industrial,
utility, and residential purposes, but excludes residential property containing three dwelling units or
less.
2. Taxable year means fiscal or calendar year. The term calendar year means a period of twelve
calendar months ending on the thirty-first day of December, provided the owner keeps his books on
the basis of such period. The term fiscal year means a period of twelve calendar months ending on
the last day of any month other than December, provided the owner keeps his books on the basis of
such period.
b. Where requested by the Board of Assessors an owner of income-producing property shall file with the
Board of Assessors an income and expense statement for the most recent taxable year, on or before
the fifteenth day of the fourth month following the close of the fiscal year or if the financial records of
such income-producing property are kept on the basis of the calendar year, then the income and
expense statement shall be filed on the fifteenth day of April. Nothing herein shall be construed as
prohibiting the Board of Assessors from requesting a filing of such statement after the 15th day of the
fourth month of either the calendar or fiscal year, whichever is applicable.
c. An owner of income producing property may apply to the Board of Assessors for a waiver or extension
of time, to comply with the filing requirements.
d. Such statement shall contain a certifying sentence by the owner that the information contained therein
is true and correct to the best of his knowledge and belief and that the making of any willful false
statement of material fact in the statement will subject the owner to the provisions of the penal law
relevant to the making and filing of false instruments.
e. The violation of any provision of this section or of any rule or regulation promulgated hereunder, shall
render the violator liable for the payment to the County of a civil penalty, recoverable in a civil action, in
the sum of not more than five hundred dollars for each such violation, said sum to be determined by the
Board of Assessors.
(Local Law No. 5-1984, in effect April 30, 1984.)
(*Editor’s note- So in original. Probably should read 6-30.0)
§ 6-31* Exemption of capital improvements to residential buildings. Pursuant to Chapter 590 of the
Nassau County Criminal Lawyer and Attorney
Laws of 1994, the County of Nassau opts to enact a law pursuant to section 421-f of the Real Property Tax
Law without any limitations of subdivision 7; for ease of reference § 421-f less subdivision 7, in pertinent part
provides as follows:
1. Residential buildings reconstructed, altered or improved subsequent to … [July 26, 1994] pursuant to
this section shall be exempt from taxation and special ad valorem levies to the extent provided
hereinafter.
2.
(a) Such buildings shall be exempt for a period of one year to the extent of one hundred per centum of
the increase in assessed value thereof attributable to such reconstruction, alteration or
improvement and for an additional period of seven years subject to the following:
(i) The extent of such exemption shall be decreased by twelve and one-half per centum of the
"exemption base" each year during such additional period. The "exemption base" shall be the
increase in assessed value as determined in the initial year of the term of the exemption, except
as provided in subparagraph (ii) of this paragraph.
(ii) In any year in which a change in level of assessment of fifteen percent or more is certified for a
final assessment roll pursuant to the rules of the state board, the exemption base shall be
multiplied by a fraction, the numerator of which shall be the total assessed value of the parcel
on such final assessment roll (after accounting for any physical or quantity changes to the
parcel since the immediately preceding assessment roll), and the denominator of which shall be
the total assessed value of the parcel on the immediately preceding final assessment roll. The
result shall be the new exemption base. The exemption shall thereupon be recomputed to take
into account the new exemption base, notwithstanding the fact that the assessor receives
certification of the change in level of assessment after the completion, verification and filing of
the final assessment roll. In the event the assessor does not have custody of the roll when such
certification is received, the assessor shall certify the recomputed exemption to the local officers
having custody and control of the roll, and such local officers are hereby directed and authorized
to enter the recomputed exemption certified by the assessor on the roll. The assessor shall give
written notice of such recomputed exemption to the property owner, who, may, if he or she
believes that the exemption was recomputed incorrectly, apply for a correction in the manner
provided by title three of article five of this chapter for the correction of clerical errors.
(iii) Such exemption shall be limited to eighty thousand dollars in increased market value, or such
other sum less than eighty thousand dollars, but not less than five thousand dollars of the
property attributable to such reconstruction, alteration or improvement and any increase in
market value greater than such amount shall not be eligible for the exemption pursuant to this
section. For the purposes of this section, the market value of the reconstruction, alteration or
improvement shall be equal to the increased assessed value attributable to such reconstruction,
alteration or improvement divided by the class I (one) ratio in a special assessing unit or the
most recently established state equalization rate or special equalization rate in the remainder of
the state, except where the state equalization rate or special equalization rate equals or
exceeds ninety-five percent, in which case the increase in assessed value attributable to such
reconstruction, alteration or improvement shall be deemed to equal the market value of such
reconstruction, alteration or improvement.
(b) No such exemption shall be granted for reconstruction, alterations or improvements unless:
(i) such reconstruction, alteration or improvement was commenced subsequent to … [July 26,
1994]; and
(ii) the value of such reconstruction, alteration or improvement exceeds three thousand dollars; and
Nassau County Criminal Lawyer and Attorney
(iii) the greater portion, as so determined by square footage, of the building reconstructed, altered
or improved is at least five years old.
(c) For purposes of this section the terms reconstruction, alteration and improvement shall not include
ordinary maintenance and repairs.
3. Such exemption shall be granted only upon application by the owner of such building on a form
prescribed by the state board. The application shall be filed with the assessor of [Nassau County].
4. If satisfied that the applicant is entitled to an exemption pursuant to this section, the assessor shall
approve the application and such building shall thereafter be exempt from taxation and special ad
valorem levies as herein provided commencing with the assessment roll prepared on the basis of the
taxable status date referred to in subdivision three of this section. The assessed value of any
exemption granted pursuant to this section shall be entered by the assessor on the assessment roll
with the taxable property, with the amount of the exemption shown in a separate column.
5. For the purposes of this section, a residential building shall mean any building or structure designed
and occupied exclusively for residential purposes by not more than two families.
6. In the event that a building granted an exemption pursuant to this section ceases to be used primarily
for residential purposes or title thereto is transferred to other than the heirs or distribute of the owner,
the exemption granted pursuant to this section shall cease.
7. OMITTED
8. The provisions of this section shall not apply to a city with a population of more than one million.
(The foregoing was declared to be retroactively effective for all reconstruction, alteration and improvements made from July 26,
1994.)
(Added by Local Law No. 5-1996, in effect July 9, 1996.)
(*Editor’s note- So in original. Probably should read 6-31.0)
§ 6-32.0 Exemption for first-time homebuyers of newly constructed homes. Newly constructed
primary residential property purchased by one or more persons, each of whom is a first-time homebuyer and
has not been married to a homeowner in the three years prior to applying for this first-time homeowners
exemption, shall be exempt from taxation levied by and on behalf of the County of Nassau for the first five
years of such ownership, subject to the following provisions:
a. The exemption provided in this section shall be computed in accordance with the following table:
YEAR OF
EXEMPTION
PERCENTAGE
ASSESSED
VALUATION
EXEMPT FROM
TAX
1 50%
2 40%
3 30%
4 20%
5 10%
b.
(i) Any newly constructed primary residential real property that is no more than twenty-five percent
above the purchase price limits defined by the State of New York Mortgage Agency Low Interest
Rate Mortgage Program in the non-target, one family new category for the county of Nassau and in
Nassau County Criminal Lawyer and Attorney
effect on the contract date for the purchase and sale of such property, shall be eligible for the
exemption allowed pursuant to this section.
(ii) A first-time homebuyer who either as part of the written contract for sale of the primary residential
property, or who enters into a written contract within ninety days after closing of the sale of the
primary residence for reconstruction, alteration or improvements, the value of which exceeds three
thousand dollars, to the primary residential property shall be exempt from taxation to the extent
provided by this section. Such exemption shall apply solely to the increase in assessed value
thereof attributable to such reconstruction, alteration or improvement provided that the assessed
value after reconstruction, alteration, or improvements does not exceed fifteen percent more than
the purchase price limits as defined in paragraph (i) of this subdivision. For purposes of this section
the terms reconstruction, alteration and improvement shall not include ordinary maintenance and
repairs.
(iii) A first-time homebuyer shall not qualify for the exemption authorized pursuant to this section if the
household income exceeds income limits defined by the State of New York Mortgage Agency Low
Interest Rate Mortgage Program in the non-target, one and two person household category for
Nassau County and in effect on the contract date for the purchase and sale of such property.
(iv)
(a) The term "household income" as used herein shall mean the total combined income of all the
owners, and of any owners' spouses residing on the premises, for the income tax year
preceding the date of making application for the exemption.
(b) The term "income" as used herein shall mean the "adjusted gross income" for federal income
tax purposes as reported on the applicant's latest available federal or state income tax return
subject to any subsequent amendments or revisions, reduced by distributions, to the extent
included in federal adjusted gross income, received from an individual retirement account and
an individual retirement annuity; provided that if no such return was filed within the one year
period preceding taxable status date, "income" shall mean the adjusted gross income that would
have been so reported if such a return had been filed. For purposes of this provision, "latest
available return" shall mean the federal or state income tax return for the year immediately
preceding the date of making application, provided however, that if the tax return for such tax
year has not been filed, then the income tax return for the tax year two years preceding the date
of making application shall be considered the latest available.
c. Newly constructed primary residential property purchased by first-time homebuyers at a sales price
greater than the maximum eligible sales price shall qualify for the exemption allowed pursuant to this
section for that portion of the sales price of such newly constructed primary residential property equal to
the maximum eligible sales price, provided, however, that any newly constructed primary residential
property purchased at a sales price greater than fifteen percent above the maximum eligible sales price
shall not be allowed any exemption.
d. No exemption shall be allowed pursuant to this section for any newly constructed primary residential
property purchased by a first-time homebuyer on or after December thirty-first, two thousand ten,
unless such purchase is pursuant to a binding written contract entered into prior to December thirtyfirst,
two thousand ten. Provided, however, that any first-time homebuyer who is allowed an exemption
pursuant to this section prior to such date shall continue to be allowed further exemptions pursuant to
subdivision one of this section.
e.
(i) No portion of a single family newly constructed primary residential property shall be leased during
the period of time when the first-time homeowner exemption shall apply to the residence. If any
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portion of the single family newly constructed primary residential property is found to be the subject
of a lease agreement the assessor shall discontinue any exemption granted pursuant to this
section.
(ii) In the event that a primary residential property granted an exemption pursuant to this section
ceases to be used primarily for residential purposes or title thereto is transferred to other than the
heirs or distributees of the owner, the exemption granted pursuant to this section shall be
discontinued.
(iii) Upon determining that an exemption granted pursuant to this section should be discontinued, the
assessor shall mail a notice so stating to the owner or owners thereof at the time and in the manner
provided by section five hundred ten of this chapter. Such owner or owners shall be entitled to seek
administrative and judicial review of such action in the manner provided by law, provided that the
burden shall be on such owner or owners to establish eligibility for the exemption.
f. Such exemption shall be granted only upon application by the owner of such building on a form
prescribed by the state board. The application shall be filed with the County Assessor on or before the
appropriate taxable status date of the County.
g. If satisfied that the applicant is entitled to an exemption pursuant to this section, the assessor shall
approve the application and such primary residential property shall thereafter be exempt from taxation
and special ad valorem levies as provided in this section commencing with the assessment roll
prepared on the basis of the taxable status date referred to in subdivision seven of this section. The
assessed value of any exemption granted pursuant to this section shall be entered by the assessor on
the assessment roll with the taxable property, with the amount of the exemption shown in a separate
column.
h. For purposes of this section:
(i) "first-time homebuyer" means a person who has not owned a primary residential property and is not
married to a person who has owned a residential property during the three-year period prior to his
or her purchase of the primary residential property, and who does not own a vacation or investment
home.
(ii) "Primary residential property" means any one or two family house, townhouse or condominium
located in this state which is owner occupied by such homebuyer.
(iii) "Newly constructed" means an improvement to real property which was constructed as a primary
residential property, and which has never been occupied and was constructed after the effective
date of this section. "Newly constructed" shall also mean that portion of a primary residential
property that is altered, improved or reconstructed.
(Added by Local Law No. 18-2006, passed on December 4, 2006 and signed by the County Executive on January 2, 2007.)
Title B.
Assessment Review Commission
Section 6-40.0 Legislative intent.
6-40.1 Establishment of Assessment Review Commission.
6-40.2 Powers and duties.
6-40.3 Applications for corrections of assessments for taxation.
6-40.4 Procedures for review of applications for corrections of
assessments for taxation.
6-40.5 Separability.
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§ 6-40.0 Legislative intent. Section 523-b of the Real Property Tax Law authorizes and empowers the
Nassau County Legislature to create an Assessment Review Commission to replace the current Board of
Assessment Review to review applications for corrections of assessments for tax purposes between the first
day of January and the last day of December each year. The Nassau County Legislature finds the creation of
an Assessment Review Commission to be in the best interests of the residents and taxpayers of Nassau
County.
§ 6-40.1
Establishment of Assessment Review Commission.
a) There shall be an Assessment Review Commission to consist of nine commissioners who shall be
appointed by the County executive subject to approval of the County Legislature, for a term of five
years except as specified in paragraph (c) of this section. One commissioner shall be designated
chairman and shall serve for a term of three years. Each commissioner shall have at least five years'
business experience in the field of real estate, real estate law, in a public agency or in a municipal
department and shall attend such training courses as shall be prescribed by the State Board of
Equalization and assessment pursuant to section 523 of the Real Property Tax Law. Not more than six
commissioners shall at any one time be enrolled voters of the same political party.
b) The members of the Board of Assessment Review serving immediately prior to the creation of the
Assessment Review Commission shall be appointed to initial terms as commissioners of the
Assessment Review Commission.
c) The terms of the nine commissioners first appointed pursuant to this section shall be two members for
one year, two members for two years, two members for three years, two members for four years, and
one member for five years.
d) The compensation for the Commissioners of the Assessment Review Commission shall be determined
and fixed by the County Legislature and shall be set forth in the ordinance or resolution confirming the
appointment of the nine commissioners of the Assessment Review Commission.
§ 6-40.2
Powers and duties
a) The Assessment Review Commission shall be charged with the duty of reviewing and correcting all
assessments of real property made pursuant to the provisions of title one of this title.
b) Every commissioner shall exercise such other powers and duties as the chairman may from time to
time assign to such commissioner. The chairman may, at his or her discretion, permit individual
commissioners to hear and determine complaints filed in accordance with this title.
c) The commission shall recommend regulations and its own rules of procedure and rules for conduct of
the commission, not inconsistent with the provisions of this title, to the County legislative body for
approval in accordance with the County Legislature's rules of procedure.
d) The commission shall have the power, within the limits of the appropriation made by County
Legislature, to employ or contract with such appraisers and other employees as may be approval of the
Rules Committee of the County Legislature if such contract exceeds a term of on necessary in the
performance of the duties of the Assessment Review Commission subject to the awarded any contracts
the aggregate amount of expenditures under which exceeds $100,000 without prior approval of the
Rules Committee of the County Legislature.
(Amended by Local Law No. 12-1999, effective September 2, 1999, deemed effective as of January 1, 1999).
(Editor’s Note- Section d probably should read: “The commission shall have the power, within the limits of the appropriation made
by the County Legislature, to employ or contract with such appraisers and other employees as may be necessary in the
performance of the duties of the Assessment Review Commission subject to the approval of the Rules Committee of the
County Legislature if such contact exceeds a term of one year or a sum in excess if $25,000. In addition, no person, firm or
entity shall, in any year, be awarded any contract the aggregate amount of expenditures under which exceeds $100,000
without prior approval of the Rules Committee of the County Legislature.” However, the intent of the 1999 amendment is
unclear.)
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e) Commissioners and others appointed to the Assessment Review Commission shall be required to
disclose on a form prescribed by the State Board of Equalization and Assessment any direct or indirect
interest in a property for which a complaint has been filed. Such disclosure shall be filed with the
Chairman of the Board of Assessors on or before the date when the Assessment Review Commission
submits the statement of assessment changes pursuant to subdivision 3 of section 525 of the Real
Property Tax Law. Any member of the Assessment Review Commission who knowingly and
intentionally fails to disclose such interest shall be subject to a civil fine of two hundred fifty dollars for
each such omission with respect to property for which a complaint has been filed. The chairman of the
Board of Assessors may recover in the name of the County in a civil action commenced in any court of
competent jurisdiction such civil penalty in addition to any actual damages incurred by the County. Any
recovery shall be deposited in the general fund of the assessing unit. For purposes of this section, a
member of the Assessment Review Commission shall be deemed to have a direct or indirect interest in
any property for which a complaint has been filed when the member, spouse or any of his or her minor
children:
(1) is the owner of such property;
(2) is an officer, director, partner or employee of an entity which is an owner of lessee of such property;
(3) is an officer, director, partner or associate of a law firm or real estate firm which has a financial
interest with the owner or lessee of such property; or
(4) legally or beneficially owns or controls stock of a corporation which is an owner or lessee of such
property, provided, however, ownership of stock shall not constitute an interest where such stock is
listed on a major stock exchange or is sold on the over the counter market and the value thereof is
less than ten thousand dollars.
f) The Assessment Review Commission may appoint a secretary who shall perform such confidential
duties and such other duties as are necessary to enable the Assessment Review Commission to
properly and efficiently carry out the provisions of this title. The Assessment Review Commission staff
shall include a minimum of 3 appraisers and 3 assistants. The compensation of the secretary and such
appraisal support personnel shall be fixed by the County Legislature.
(Amended by Local Law 1-2002, effective May 2, 2002)
g) The chairman, a commissioner or their representatives may, when accompanied by the petitioner, enter
upon real property and into buildings and structures upon notice by certified or registered mail to the
petitioner, after the filing of the complaint in accordance with this title, to ascertain the character of the
property. The chairman or commissioner may designate persons to act on the commission's behalf for
the purposes of this section. Willful failure, neglect or refusal by the person whose real property is
assessed, or his or her agent or representative to permit such entry shall, in the discretion of the
Assessment Review Commission, result in dismissal of the administrative petition thereby denying
administrative review and relief.
§ 6-40.3
Application for correction of assessment for taxation.
a) During the time between publication of the tentative assessment roll and publication of the final
assessment roll, any person or corporation claiming to be aggrieved by the assessed value of real
property may apply for a grievance for correction of such assessment on state approved forms. Such
application shall be duly verified by a person having personal knowledge of the facts stated therein,
provided that if the application is signed by someone other than the person or an officer of the
corporation claiming to be aggrieved, the application must be accompanied by a duly executed power
of attorney or authorization or as otherwise prescribed by the rules and regulations of the Assessment
Review Commission.
b) The grounds for reviewing an assessment shall be as prescribed in subdivision 2 of section 524 of the
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Real Property Tax Law.
c) The application with respected to an assessment shall be on state approved forms and shall contain a
statement specifying the grounds for review, and the reduction in assessed valuation or taxable
assessed valuation or change in class designation or allocation of assessed valuation sought.
d) Where an application is determined to be incomplete, the Assessment Review Commission shall notify
the person whose real property is assessed, or his or her agent, representative or counsel of such
incompleteness, and provide them with the opportunity to cure such incompleteness. If the
incompleteness is not cured, the incomplete petition may be rejected by the Assessment Review
Commission thereby denying administrative review and relief, and notice of rejection shall be sent to
the person whose real property is assessed, or to his or her agent, representative or counsel.
(Amended by Local Law 1-2002, effective May 2, 2002.)
e) For income producing properties, when an application is submitted by an applicant for correction of
assessment for taxation, all income received or accrued and all expenses paid or incurred in the real
estate operation of the property, shall be submitted and filed as prescribed by the rules of the
Assessment Review Commission. Such statements with respect to income received or accrued and
expenses paid or incurred shall be provided as a condition precedent to a review of the application. If
no such statement is provided with the application, the Assessment Review Commission shall not grant
a hearing or make an adjustment to the assessment for any year(s) under review otherwise than in
accordance with the provisions of Article 5 of the Real Property Tax Law. The failure to provide such
statements may, in the discretion of the Assessment Review Commission, result in a dismissal of the
petition thereby denying administrative review and relief.
§ 6-40.4
Procedures for review of application for correction of assessments for taxation.
a) The Assessment Review Commission, with the approval of the County Executive and County Attorney,
shall make rules of practice for proceedings and internal review of determinations before the
Assessment Review Commission which rules shall be subject to the approval of the County Legislature,
in accordance with the rules of the County Legislature, before December 31, 2002. Between the first
day of January and the last day of December, the Assessment Review Commission may itself, or by a
commissioner or hearing officer authorized by the Assessment Review Commission, act upon complete
applications, reasonably compel attendance of witnesses, administer oaths or affirmations and examine
applicants and other witnesses under oath. All oral and written testimony taken by the Assessment
Review Commission, via a commissioner, authorized hearing officer or any other employee of the
commission authorized to take testimony on complete applications shall constitute part of the record of
the proceedings upon an assessment. All completed applications shall be reviewed by the Assessment
Review Commission in accordance with a priority plan that has been established by the Assessment
Review Commission and reviewed and approved by the County Attorney and County Executive. If for
any reason a completed application cannot be reviewed by the Assessment Review Commission, the
chairman is to so report annually to the County Executive and County Legislature, providing the basis
for such inability. Such annual report to be made within 60 days after the end of the Assessment
Review Commission review period.
(As amended by Local Law 1-2002, effective May 2, 2002.)
b) The Assessment Review Commission shall determine the final assessed valuation or taxable assessed
valuation, or the actual assessment or transition assessment, or the proper class designation of the real
property of each applicant. The final assessed valuation or taxable assessed valuation of real property
may be the same as or less than the original assessment or, if determined to be unlawful, the same
shall be ordered stricken from the roll or where appropriate entered on the exempt portion of the roll. If
it is determined that the real property is misclassified, the correct class designation or allocation of
assessed valuation shall be entered on the roll by the Board of Assessors.
c) The final determination of the Assessment Review Commission upon applications for the correction of
an assessment already heard shall be rendered not later than the tenth day of March so the final
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assessment roll may be prepared for publication on April first. The Assessment Review Commission, or
one of the designated commissioners, may continue to take testimony and render determinations on
applications subsequent to April tenth. The Commissioner may reduce or make determinations on any
grieved assessment with the attorney of record of such applicant or duly substituted attorney of said
applicant. The Board of Assessors, upon receipt of such determination, shall correct its assessment
rolls. The Receiver of Taxes of any town in which the property is situated shall issue corrected tax bills
in accordance with such determination and stipulation upon receipt of the determination, stipulation or
judgment with notice of entry wherever applicable within thirty days after entry of a final determination
by the Assessment Review Commission.
(d) Pursuant to subdivision (c) of § 6-40.4, the Assessment Review Commission may determine the issues
relating to the grievance and enter into a stipulation through the Assessment Review Commission's
attorneys in accordance with the determination agreed to between the Assessment Review
Commission and petitioner. The Assessment Review Commission may reduce an assessment
imposed upon real property where lawful cause is shown, including where such assessment is found to
be excessive or erroneous in accordance with such determination, and resolve the current and the
immediately previous two tax years' outstanding assessment challenges in accordance with Article 5 of
the Real Property Tax Law by entering into stipulations and, where necessary, judgments with notice of
entry in settlement of such challenges. If the tax shall have been paid, the County Treasurer is
authorized to refund any excess tax paid, with interest. No settlement can be offered without adequate
documentation of entitlement to the settlement. Such adequate documentation shall be as set forth in
the rules of practice for proceedings before the Assessment Review Commission referred to in Section
3 (a), above.
(Amended by Local Law No. 1-2002, effective May 2, 2002; amended by Local Law No. 12-1999, effective September
2, 1999, deemed effective January 1, 1999).
e) On or before April first, each year the Assessment Review Commission shall mail to each applicant,
who has filed an application for the correction of the assessment, a notice of the Assessment Review
Commission's determination of such applicant's assessment. Such notice shall also contain the
statement as to the final determination of the Assessment Review Commission, or a statement that the
Assessment Review Commission has not yet made a determination as to the final assessed valuation
which shall be made as soon as the petitioner's application is reviewed or heard. If the applicant's
property is a property defined in subdivision one of section 1802 of the Real Property Tax Law as "class
1", the Assessment Review Commission's determination shall contain the statement: "If you are
dissatisfied with the determination of the Assessment Review Commission and you are the owner of a
one, two or three family residential structure or residential real property not more than three stories in
height held in condominium form of ownership, provided that no dwelling unit therein previously was on
an assessment roll as a dwelling unit in other than condominium form of ownership, and you reside at
such residence, you may seek judicial review of your assessment either under Title 1 or Article 7 of the
Real Property Tax Law or under small claims assessment review law provided by Title 1-A of Article 7
of the Real Property Tax Law." Such notice shall also state that the last date to file petitions for judicial
review and the location where small claims assessment review petitions may be obtained. A final
determination when rendered shall contain the same statement. Failure to mail any such notice or
failure of the applicant to receive the same shall not affect the validity of the assessment.
f) Each applicant that has filed an application of a property as defined in subdivision 1 of section 1802 of
the Real Property Tax Law as “Class 2", “Class 3" or “Class 4" shall receive a notice as to the final
determination of the Assessment Review Commission or a statement that the Assessment Review
Commission has not yet made a determination as to the final assessed valuation which shall be made
as soon as the petitioner's application is reviewed or heard, such application shall contain the
statement: "If you are dissatisfied with the determination of the Assessment Review Commission you
may seek judicial review of your assessment either under Title 1 of Article 7 of the Real Property Tax
Law or under small claims assessment review law provided by Title 1-A of Article 7 of the Real Property
Tax Law.” Such notice shall also state the last date to file petitions for judicial review. A final
determination when rendered shall contain the same statement. Failure to mail any such notice or
failure of the applicant to receive the same shall not affect the validity of the assessment.
Nassau County Criminal Lawyer and Attorney
assessment roll may be prepared for publication on April first. The Assessment Review Commission, or
one of the designated commissioners, may continue to take testimony and render determinations on
applications subsequent to April tenth. The Commissioner may reduce or make determinations on any
grieved assessment with the attorney of record of such applicant or duly substituted attorney of said
applicant. The Board of Assessors, upon receipt of such determination, shall correct its assessment
rolls. The Receiver of Taxes of any town in which the property is situated shall issue corrected tax bills
in accordance with such determination and stipulation upon receipt of the determination, stipulation or
judgment with notice of entry wherever applicable within thirty days after entry of a final determination
by the Assessment Review Commission.
(d) Pursuant to subdivision (c) of § 6-40.4, the Assessment Review Commission may determine the issues
relating to the grievance and enter into a stipulation through the Assessment Review Commission's
attorneys in accordance with the determination agreed to between the Assessment Review
Commission and petitioner. The Assessment Review Commission may reduce an assessment
imposed upon real property where lawful cause is shown, including where such assessment is found to
be excessive or erroneous in accordance with such determination, and resolve the current and the
immediately previous two tax years' outstanding assessment challenges in accordance with Article 5 of
the Real Property Tax Law by entering into stipulations and, where necessary, judgments with notice of
entry in settlement of such challenges. If the tax shall have been paid, the County Treasurer is
authorized to refund any excess tax paid, with interest. No settlement can be offered without adequate
documentation of entitlement to the settlement. Such adequate documentation shall be as set forth in
the rules of practice for proceedings before the Assessment Review Commission referred to in Section
3 (a), above.
(Amended by Local Law No. 1-2002, effective May 2, 2002; amended by Local Law No. 12-1999, effective September
2, 1999, deemed effective January 1, 1999).
e) On or before April first, each year the Assessment Review Commission shall mail to each applicant,
who has filed an application for the correction of the assessment, a notice of the Assessment Review
Commission's determination of such applicant's assessment. Such notice shall also contain the
statement as to the final determination of the Assessment Review Commission, or a statement that the
Assessment Review Commission has not yet made a determination as to the final assessed valuation
which shall be made as soon as the petitioner's application is reviewed or heard. If the applicant's
property is a property defined in subdivision one of section 1802 of the Real Property Tax Law as "class
1", the Assessment Review Commission's determination shall contain the statement: "If you are
dissatisfied with the determination of the Assessment Review Commission and you are the owner of a
one, two or three family residential structure or residential real property not more than three stories in
height held in condominium form of ownership, provided that no dwelling unit therein previously was on
an assessment roll as a dwelling unit in other than condominium form of ownership, and you reside at
such residence, you may seek judicial review of your assessment either under Title 1 or Article 7 of the
Real Property Tax Law or under small claims assessment review law provided by Title 1-A of Article 7
of the Real Property Tax Law." Such notice shall also state that the last date to file petitions for judicial
review and the location where small claims assessment review petitions may be obtained. A final
determination when rendered shall contain the same statement. Failure to mail any such notice or
failure of the applicant to receive the same shall not affect the validity of the assessment.
f) Each applicant that has filed an application of a property as defined in subdivision 1 of section 1802 of
the Real Property Tax Law as “Class 2", “Class 3" or “Class 4" shall receive a notice as to the final
determination of the Assessment Review Commission or a statement that the Assessment Review
Commission has not yet made a determination as to the final assessed valuation which shall be made
as soon as the petitioner's application is reviewed or heard, such application shall contain the
statement: "If you are dissatisfied with the determination of the Assessment Review Commission you
may seek judicial review of your assessment either under Title 1 of Article 7 of the Real Property Tax
Law or under small claims assessment review law provided by Title 1-A of Article 7 of the Real Property
Tax Law.” Such notice shall also state the last date to file petitions for judicial review. A final
determination when rendered shall contain the same statement. Failure to mail any such notice or
failure of the applicant to receive the same shall not affect the validity of the assessment.
Nassau County Criminal Lawyer and Attorney
g) A proceeding to review or correct on the merits any final determination of the Assessment Review
Commission may be had as provided by law, and if brought to review a determination mentioned in
subsection (a) of this section must be commenced on or before the last business day of April after final
completion and filing of the assessment roll containing such assessment, as provided in appropriate
provisions of the Real Property Tax Law or within thirty days after notice of a final determination has
been made and sent to the applicant.
h) Each application that is denied or settled by the Assessment Review Commission requires a record,
which includes, but is not limited to, the date of the filing of the application, and if the application is
incomplete, the date the notice was sent, and the date the completed application was thereafter
received; the settlement requested; the documents utilized by the Assessment Review Commission in
denying or settling the application; the names of the Commissioners and/or authorized hearing officers;
and the dates denying or settling the application.
(As added by Local Law 1-2002, effective May 2, 2002)
i) For purposes of this section, an application that is rejected means that the application was not
considered because it was incomplete. An application that is denied means that a complete application
was considered, but no reduction was indicated.
(As added by Local law 1-2002, effective May 2, 2002)
[Editor’s note- Local Law 1-2002 purported to amend section 6-40.4 “as follows” but then only printed subdivisions a, d, h,
and i. It is unclear whether this had the effect of repealing subdivisions b, c, e, f, and g.]
§ 6-40.5
Separability.
a) If any part of, or provisions of the title or the application thereof to any person, entity, or circumstances
be adjudged invalid by any court of competent jurisdiction, such judgment shall be confined in its
operation to the part of or provision of or the application directly involved in the controversy in which
such judgment shall have been rendered and shall not affect or impair the validity of the remainder of
this title or the application thereof to other persons, entities or circumstances.
(Added by Local Law No. 8-1998, in effect February 1, 1999.) Nassau County Criminal Lawyer and Attorney
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