Nassau County Administrative Code § 6-30.0 (Local Law No. 8-2013)
Requires the owner of income-producing real property in Nassau County (property used for commercial, industrial, utility, or residential purposes, excluding residential property with three or fewer dwelling units and Class 2 properties under RPTL § 1802) to file annually with the Department of Assessment, no later than April 1, an electronic statement of income and expenses attributable to the property (the Annual Survey of Income and Expenses, or ASIE); fully owner-occupied properties file online to claim an exemption. Failure to file by the deadline subjects the owner to an escalating penalty of up to 0.25%, then 0.5% (if not filed by September 30), then 0.75% of the property's fair market value in the following year for continued non-filing, imposed by the Assessor as a lien; however, ongoing litigation has prevented the County from actually imposing or collecting these penalties.
N.Y. Real Property Law § 291
N.Y. Real Property Tax Law § 1802
N.Y. Real Property Tax Law § 523-b
N.Y. Real Property Tax Law § 730
N.Y. Real Property Tax Law §§ 1801-1802 (art. 18)
N.Y. Real Property Tax Law Article 7 (§§ 700-744)
Pin a building and we'll surface every amendment, effective-date change, and filing deadline as it happens.