The Board of Assessment Review met on March 15, 2018 to review the petitions filed for a correction of assessment listed on the 2018/2019 Tentative Assessment Roll. Here are the minutes of the meeting.
The 2018/2019 Final Assessment Roll is now ready for review.
For comparison purposes, here is a copy of the 2018/2019 Tentative Assessment Roll – 2018/2019 Tentative Roll
If you filed a petitions filed for a correction of assessment by the February 20, 2018 deadline AND such petition was denied by the Board of Assessment Review, you can file a Small Claims Assessment Review (SCAR) petition. A SCAR petition must be filed with the Nassau County Clerk (not the Village Clerk) by May 1, 2018. Below is a copy of a SCAR petition as well as the instructions.
The Small Claims Assessment Review is a procedure that provides property owners with an opportunity to challenge the assessment on their real property as determined by the Board of Assessment Review (in counties outside Nassau and NYC) or the Assessment Review Commission (Nassau County) or the New York City Tax Commission (NYC). It is a less costly and more informal alternative to a formal Tax Certiorari proceeding, which can be time consuming and expensive. As outlined in Section 730 of the Real Property Tax Law, property owners may petition the court for review of their property assessment before a specially trained hearing officer for a nominal fee of $30.
- A SCAR petition may be filed by any property owner who:
- was aggrieved by an assessment;
- owns and occupies a one-, two-, or three-family, residence that is used exclusively for residential purposes or owns an unimproved lot that is not of sufficient size as determined by the assessing unit to contain a one-, two-, or three-family residential structure; and
- has filed a written complaint with the Board of Assessment Review (Board).
- Petitions may be completed by the property owner or by a hired representative. If a representative files the petition, the property owner must complete the “Designation of Representative” section of the petition.
In New York State, in order for a municipality to achieve and/or maintain the goal of 100% level of assessment (as determined by the Office of Real Property Tax Services); average property sales must be between 95%-105% of assessed value. As we all know, property values continue to rise in Sea Cliff so modifications had to be made to this year’s assessed values in order to maintain the 100% LOA rating. This modification was a simple trending of increasing assessed values by 15% across the board. Some other significant factor(s) could also affect property assessment such as a considerable home improvement or being successful in a tax grievance in the past year. Please note that an increase in assessed value does not necessarily mean your Village taxes will go up as tax bills are based upon the assessed value multiplied by the tax rate. If the upcoming budget stays flat then the tax rate will decrease due to the increased assessed values (and your tax bill will be the same as last year). If the budget goes up or down, your tax bill will reflect the same when compared to last year.
The Final Tax Roll for last year – 2017/2018 – is available here: Final Tax Roll 2017