Assessment Review Commission
N.Y. Real Property Tax Law § 523-b
Authorizes Nassau County, acting through its local legislative body, to adopt a nine-member Assessment Review Commission (ARC) — appointed by the County Executive subject to legislature approval — as an alternative to (in lieu of) the standard board of assessment review under RPTL § 523. The ARC reviews and corrects assessments of real property, determining each applicant's final assessed or taxable valuation and proper class designation, with misclassifications and corrected valuations entered on the rolls by the board of assessors; its determination may keep an assessment the same or lower it, but may not increase it on the owner's application. Owners may apply for correction during the period from January 2 through March 1, with no filing fee.
Who must comply
Other NASSAU regulations
Recording of Conveyances
N.Y. Real Property Law § 291
Four-Class Property Classification
N.Y. Real Property Tax Law § 1802
Small Claims Assessment Review (SCAR)
N.Y. Real Property Tax Law § 730
Special Assessing Units - Definitions and Classification of Real Property
N.Y. Real Property Tax Law §§ 1801-1802 (art. 18)
Tax Certiorari (RPTL Article 7)
N.Y. Real Property Tax Law Article 7 (§§ 700-744)
ASIE Mandatory Income/Expense Filing
Nassau County Administrative Code § 6-30.0 (Local Law No. 8-2013)
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