how to file property tax

This website will show you how to file a property tax grievance for you home for FREE! .

We will show you step-by-step how to look up your home's value, compare it to recent sales and submit your filing to the Nassau County Department of Assessment online for FREE. You are not required to use an attorney to file! If at any point you are having difficulty with the filing process, our staff at can file your Application for Correction for you.

You must file your appeal between January 2, 2015 and 11:59 pm on March 2, 2015 if you want the Assessment Review Commission (ARC) to review your property's assessment.

Note: Do not appeal for yourself this year if you have signed an authorization for a representative to file for you after September 1, 2009 or if you own a condominium where the board of managers files for you.


Assessment Review on the Web

ARC online Sale Locator is available to help you evaluate the accuracy of the new assessment for your home. You may go on to file an appeal using the recent sales you select as support for your requested assessment reduction.

If you file for yourself, you may check your appeals status on-line at any time. You may also look up the status of appeals for past tax years.

To start using Assessment Review on the Web, click on the link below:

(Note: Some ARC links may not be visible during non filing periods)


Scroll down and click on " Do you have a good case for filing an appeal? ".


Create an account by clicking on " Register with ARC " near the bottom of the page. Simply fill out the form and login


Check the box next to "Objection to the assessed value of the property. (Form AR 1 or 2)".


Locate your property in the search form by clicking on the magnifying glass and use your address or Section, Lot & Block to locate your parcel ID.


After the parcel ID is acquired, click on the "Help Me Determine" bitton to


View your property description and click the "Find Sales" button to view homes that sold in your area.

Review the Property, Assessment and Dwelling Information before going on to select sales

Review the Property Information on the results screen to make sure that the property selected is your house. The name listed may be the person from whom you bought the house. You may contact the Department of Assessment if you want this information corrected.

Check the Appeal Period and Valuation Date. If you are using AROW between January 2 and March 1, the assessment information will be for the assessment that you can appeal now. After March 1, the information will be for assessments that may have been appealed previously. The valuation date, which is set by law, will be the basis for time adjustments of the sale prices.

Review the taxable market value. This is the Department of Assessment's current assessment for your home in terms of full market value. This value is also called adjusted market value or equalized full value. It is calculated by dividing the total assessed value of your home by the level of assessment stated by the Department of Assessment.

The taxable market value will often be less than the Department of Assessment's appraised value because it reflects limits on annual assessment increases of 6% in one year and 20% over five years. The limits do not apply to value added for recent construction and renovation.

If your home is currently worth less than the listed taxable market value, it may be worthwhile for you to file an appeal with the Assessment Review Commission. Click the link for FAQ (frequently asked questions) for more information about assessments, market value and the level of assessment.

Check the amount of exempt assessed value and the amount of assessed value added for recent construction. If you disagree with the calculation of taxable assessed value or the 6% and 20% limitations, you may appeal these issues to the Assessment Review Commission. Click the link to ARC Home and download the instructions for form AR3 for more information.

Changes to Dwelling Information

Check the description of your house - age, number of bathrooms, garage size and basement. If there are significant errors, you may correct them for purposes of the Sale Locator so that it will find sales of houses that more closely resemble your own.

You can also change the living area or lot size but this is not recommended unless you have obtained measurements by a professional architect, engineer or surveyor.

The changes will not automatically correct the Department of Assessment's records; if there is a substantial error you should write to the Department of Assessment directly.

Some of the changes will automatically appear on your appeal form if you file an appeal from this site and you will be certifying the accuracy of that information when you submit your appeal.

The Department of Assessment has access to the appeals and may contact you to arrange an inspection if your appeal indicates an apparent error in the County's records. In some cases the Assessment Review Commission will request an inspection to help it make a determination on your appeal. The valuation impact of a change in your home's description is difficult to predict as many variables affect market value.

After completing your review of the Assessment Information and making any appropriate changes to the Dwelling Information, click continue to launch the Sale Locator.

STEP 9 Selection of Sales

Your house is always listed on the top line. If you bought your house recently, it may be listed again as one of the sales.

Select one to five sales that you think are most useful in estimating the market value of your home as of January 2 of this year. Select the most recent sales of homes that are most similar to your home in location, size, lot size, age and style. The formula for not getting your grievance rejected is the sale must be recent, the location of compared homes must be close to your house and the style and location must be very similar. If you live in the middle of a quiet block, don't compare your home to a home that is on a corner lot, or on a busy Avenue.

The Assessment Review Commission recommends that you select the first two sales listed below your house and up to three other sales. If either or both of first two sales listed are much less like your house than other sales, read the tip on the "Not Like My House" check box.

You will make the best selection if you try to think like a potential buyer who recently missed buying one of the sold houses. Would the buyer consider your house a substitute for the one that sold? Would he or she be willing to pay more or less for your house?

Stay as close in time to the January valuation date as possible. For example, for the assessment based on a valuation date of January 2006,

use sales from late 2005 or early 2006, if possible. The Sale Locator will adjust sales for time based on countywide averages, but sales that are too old may give imprecise results.

If your sale selection is biased based on price, it will not be persuasive. Do not pick sales based on a low price in order to make a case for a reduction by the Assessment Review Commission.

Adjust for local conditions. The Sale Locator lists sales that are close to your home and will avoid leaving your school district. But it does not take into account other neighborhood dividing lines such as major streets, village boundaries or parks. You may need to adjust the selection to eliminate sales that are close as the crow flies but do not reflect the impact of these local features.

Look for houses that are very similar in size to yours and have a similar amount of land. Differences of less than 15% are best.

If your house has less than two full bathrooms, try to pick sales that also have only one or one and one-half bathrooms.

If you find more than three sales that are very similar to yours in size and location, pick the most recent.

If you think the style affects the market in your area, you may also make that a basis for selection.

After completing your selection, scroll to the bottom of the screen and press continue. Only your house and the sales you selected will be displayed on the next screen.

Click Here to have our staff file online for you if you are unsure of the selection process.

STEP 10 Adjustments

Click Here to have our staff file online for you if you are unsure of the selection process.

Appraisers adjust actual sale prices up or down to reflect price trends over time and differences between the sold property and the property being appraised. The adjustments increase or decrease the actual sale price to make it closer to what the appraiser thinks the property would have sold for if the sale occurred on the appraisal date and if the sold property had the same major physical features as the property that is the subject of the appraisal.

The Sale Locator has built-in adjustments for time and physical features in order to make the selected sale more closely resemble a hypothetical sale of your house on the January valuation date used for assessment purposes. These adjustments are the same as those that the Assessment Review Commission typically uses for its own analysis.

Using the Custom Adjustments feature is optional. You may use it to override the built-in adjustments if you disagree with them or to take into account additional physical features that might impact sales prices, such as swimming pools. Add value to the sale if your house is better; subtract if your house is worse.

Not Like My House Check Box

Check this box if any of the sales you selected are much less like your house than other sales you selected. It is recommended that you always select the first two sales even if they are not like your house. The sales with this box checked are not given any weight in the results, which will be based on the other sales you select. If you decide to file an appeal, you will be able to provide a comment explaining why the house is not similar to your own. Your explanation can address things that are not shown by AROW but that make the sold house better than yours, such as a superior view or more up to date interior.


Changing the Weight is optional. The Sale Locator will average the selected sales, giving each equal weight, and omitting any with the "Not Like My House" box checked. You can change the weights to give one sale more significance than others, as long as the total adds to 100%.


Use of this feature is optional. Click this button to view a map of your area showing your house (marked "S" for Subject) and the sales that you selected. You can zoom in or out and change the features displayed. Close or minimize the map to go back to the sale grid.

Print View

Use of this feature is optional. You can use this view to fit the entire sale grid on a single sheet of legal paper. Use your Internet browser controls to set the format to "landscape" and the paper size to legal (8.5 x 14). The type size will be very small due to the large amount of information displayed.


The Sale Locator provides results based on the sales that you select and will reflect any custom adjustments or weights that you provided.

In order to avoid misunderstandings, you must accept this disclaimer in order to view the results: These results are for your information only. They are not an appraisal and are not the opinion of the Assessment Review Commission.

The Assessment Review Commission is required to make an independent determination on any valuation appealed and will rely on the judgment of its professional valuation experts, who may select other sales, modify the adjustments for local conditions and consider additional information that is not provided by the Sale Locator.

If you go on from the Sale Locator to file an appeal, the weighted average adjusted sale price will be automatically entered on the appeal form as your claimed value. If you do not want to claim this value, you can edit the number directly on the appeal form.

Click Here to have our staff file online for you if you are unsure of the selection process.

STEP 11 Filing an Appeal

If you are using the Sale Locator between January 2 and March 1, you may go on to file an appeal directly from the Results page or you may come back to AROW to file an appeal any time up to March 1. If you prefer to file an appeal without using the Sale Locator click the File an Appeal link. The application form requires only basic information about your property. If you want detailed instructions on how to fill out the form, click the ARC Home link, go to the Forms and Instructions page and read or download the instructions for form AR1.

Do not file an appeal online this year if you authorized an attorney or grievance service to file for you since September 1. If you own a condominium unit, do not file online until you check with your property management to determine if the board of managers is authorized to file on your behalf.

In some cases you may be required or advised to submit an attachment with your appeal form. Such as a lease or listing agreement. Use the View/Add Attachment button at the top of the appeal form to attach word documents, digital photographs or scanned images that you have saved on your computer. If you cannot attach an electronic document, you may submit paper copies by mail with a cover sheet that refers to your appeal and your property's parcel number.

Click Here to have our staff file online for you if you are unsure of the selection process.


Category: Taxes

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