The Village's final roll was published on or about April 1, 2020. In the normal course of business, a petitioner would have 30 days to file a tax certiorari petition and then, 15 days to serve the Village by personal service. However due to the outbreak of COVID19, Executive Order 202.8 by Governor Cuomo, has tolled the statute of limitations. Further, the March 22, 2020 Administrative Order of the Chief Administrative Judge of the Courts has suspended all tax certiorari filing, even e-filing. Therefore, please refer to the letter below for directions regarding the filing of petitions.
The Tentative Roll Assessment roll is published on February 1st of each year. Your assessment should roughly reflect the value for which you can sell your property (the Fair Market Value). However, assessing property is not a science and sometimes you may disagree with the assessor's estimate.
If you believe that your property is over assessed, an “Application for Correction of Assessment” (aka complaints or grievances) must be filed by the 3rd Tuesday of February which is commonly known as Grievance Day. The Assessor is available on this day until 8:00 pm.
These grievances are heard by the Board of Assessment Review (BAR) who are all appointed by the Mayor and Board of Trustees. The Board of Assessment Review meets around March 15th of each year. The Assessor provides copies of the complaints to members of the BAR, attends the meeting and, if necessary, defends the Village’s assessment. The BAR will vote to lower the tentative assessment or deny the complaint. The Assessor then sends letters to the residents informing them of the decision. Minutes of the meeting are available to the public.
The Final Assessment Roll is then published on April 1st of each year. Any property owner that did not get the relief they sought from the Board of Assessment Review can then file a petition with the Nassau County Clerk’s Office for a Small Claims Assessment Review (SCAR). By law the complainant must provide the Village two copies of the petition. Petitions must be filed within 30 days of the publishing of the Final Roll. Petitions filed by commercial properties are known as Certiorari Appeals or Article 7 and are heard in Supreme Court.
Approximately five or six months later, the Assessor receives notices of hearings from the SCAR hearing officer’s office. When decisions are received (usually in late October or early November) that call for reductions and refunds, the Assessor communicates with the Treasurer to issue the refunds.
|COVID-19 Petition Filing Instructions||416.33 KB|