Nassau County property tax · 2028/29 roll · Guide
What Makes a Successful Grievance
A grievance is a request to lower your assessment, not your tax rate. In Nassau County it goes to the Assessment Review Commission (ARC), it's free to file yourself, and the next window opens January 4, 2027. Here's what evidence actually moves the number, and every step from the tentative roll to a refund.
Read this first: which year am I appealing?
Nassau runs almost two years ahead. The tentative roll published January 4, 2027 is the 2028/29 roll. A grievance filed by March 1, 2027 affects your October 2028 school tax bill and your January 2029 general tax bill. You can file every year, and each year is a separate appeal, so file again even if last year's is still pending.
Part 1 · What wins
Grounds + proof = a reduction
Every winning grievance does two things: it picks the right legal ground, and it backs up a specific market value with evidence. ARC doesn't require you to show how the county got its number wrong. It weighs your claimed value and whatever you give it to support that value.
The four grounds (NY Real Property Tax Law)
Excessive
Your assessment implies a market value higher than the property is worth, or a partial exemption (STAR, senior, veteran) was wrongly denied or miscalculated.
Most homeowner casesUnequal
You're assessed at a higher percentage of value than other properties on the same roll. Proven with the level of assessment for your class.
Uses the ratioUnlawful
The property should be wholly exempt, is outside the listed district, can't be identified from the roll, or was entered without authority.
Rare, technicalMisclassified
Wrong tax class. Class 1 (1–3 family homes) usually carries a much lower rate than Class 2 or 4, so a wrong class costs real money.
File on form AR3The evidence that moves the number
Comparable sales
The core of a homeowner case. Recent, nearby, similar homes that sold for less than the county's value of yours, ideally adjusted for differences in size, condition and features.
Property record card errors
Wrong square footage, extra bathrooms, a finished basement you don't have, wrong lot size. Check the county's record of your house first. Factual errors are the easiest wins.
Condition photos
Dated photos of problems that cut value: an old roof, water damage, foundation cracks, a dated kitchen, a busy road or commercial neighbor. Repair estimates make them stronger.
Appraisal or purchase price
A recent arm's-length purchase price, a recent listing price, or a professional appraisal near the valuation date. These are the first items the state's SCAR instructions list.
Income & expense, rent roll
For commercial and rental property, value follows income. ARC's rules ask for rent rolls, at least two years of itemized income and expenses, and lease abstracts. See the commercial panel below.
Exemptions
STAR, Enhanced STAR, senior, disability, veteran and volunteer exemptions cut your taxable value without touching market value. A denied or miscalculated exemption is its own claim, on form AR3.
What a "good comp" looks like · ARC's own sales search starts here
ARC's free online sales search (for one- and two-family homes) starts with these filters, and widens them if it finds fewer than 35 sales. It's a good benchmark for picking your own comps. You can submit up to 5 through the tool.
Also: the sale must be recorded by the county as a valid (arm's-length) sale. Same style, age and condition helps. Comps are optional: if you don't send any, ARC still reviews your home against sales it selects.
Strong vs. weak evidence
Strong
- +3–5 valid sales of similar homes within about a third of a mile, sold within a year of the valuation date, all below your county value
- +Adjustments that explain differences (an extra bath, a bigger lot, a renovated kitchen)
- +A documented error on your property record card (wrong sq ft, baths or lot size)
- +Your own recent arm's-length purchase price, or an appraisal near the valuation date
- +Dated photos of defects plus contractor repair estimates
- +Commercial: complete rent roll, two or more years of itemized income and expenses, lease abstracts
Weak
- −"My taxes are too high." ARC reviews value, not tax rates or budgets
- −"My neighbor pays less." Without sales or values behind it, it proves nothing
- −Online automated home-value estimates with no actual sales
- −Sales from another town, years old, or between relatives (not arm's-length)
- −Bigger or renovated homes used as comps with no adjustments
- −Asking for less than you can support. In SCAR you can't ask for more than you asked ARC for, so don't lowball your claimed value either
Nassau-specific rules
How Nassau is different
Most of New York grieves in May before a town Board of Assessment Review. Nassau doesn't. The county assesses every property, and an independent agency, ARC, reviews the appeals year-round.
Check the county's math: assessed value ÷ level of assessment = implied market value
Illustrative numbers only. The county publishes the market value it estimated for your home on its property search site, so you can also compare that figure directly with your comps.
Level of assessment
Fractional, by class
Assessments are set at a small, uniform fraction of market value for each class. For the 2027/28 roll, the Department of Assessment published 0.1% for Class 1 (homes) and 1% for Classes 2 and 4.
ARC says the levels it applies to 2027/28 filings are 0.054% for Class 1 at ARC, 0.057% for Class 1 at SCAR or Article 7, and 0.060% for Classes 2 and 4. The gap between the published and applied levels matters for an "unequal" claim.
The levels for the 2028/29 roll had not been posted as of November 14, 2026.
Caps
6% a year, 20% in 5
A Class 1 home's total assessed value can't rise more than 6% in one year or 20% over five years, except for new construction or renovation. Classes 2 and 4 phase increases in over five years.
If you accept an ARC reduction, the lower figure becomes the base for next year's 6% cap. If the new tentative roll ignored it, appeal and contact the Department of Assessment.
Frozen values
No countywide reassessment
The county still publishes a new tentative roll every January. But county legislators and the state-appointed fiscal monitor (NIFA) say assessed values have been kept frozen in recent years, without a full countywide reassessment. NIFA announced an audit of the Department of Assessment in January 2026.
What it means for you: values that haven't kept up with sales leave some neighborhoods over-assessed relative to others. That's what comps reveal. As reported, not an official county statement
Which form
AR1 · AR2 · AR3
- AR1: value of a 1–3 family home or a Class 1 condo unit
- AR2: value of all other property (commercial, rentals, co-op buildings, vacant land)
- AR3: tax class, exemptions and other non-value claims. Send its supporting proof to the Department of Assessment, not ARC
Contesting value and a non-value issue takes two separate applications.
Commercial (Class 4)
Income is the case
ARC's standard request for income property includes:
- A rent roll as of January 1 of each year under review (all space, including vacant and owner-occupied)
- An itemized income and expense statement for each year, and at least two years
- Abstracts of leases of one year or more (not needed for leases under $25,000 a year)
- Sale contracts or closing statements, permits and construction costs, and environmental or structural plans, where they apply
Separately, the county requires a yearly income and expense statement from most income-producing property. Due date not confirmed on a county page
Villages & cities
Separate assessors
The City of Glen Cove, the City of Long Beach and most incorporated villages set their own assessments for their own taxes. Filing with ARC does not preserve your rights on those. You grieve them with the local Board of Assessment Review, on its own dates. Village boards typically meet the third Tuesday of February, but confirm with your village clerk.
Part 2 · The process
Step by step, roll to refund
The dates shown are for the 2028/29 roll, the next one you can grieve. Nobody has to appear in person: ARC decides on the papers you file, though it can ask you to come in for an examination if information is missing.
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1Jan 4, 2027
Tentative roll · check your record
The Department of Assessment publishes the tentative assessment, valued as of that date. Look up your property on the county's property search site, whether or not you got a mailed notice. Compare the market value it lists against recent sales, and check every fact: square footage, bathrooms, lot size, basement, garage.
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2Jan 4 – Mar 1, 2027
File with ARC
File online through AROW (Assessment Review on the Web), or on a paper AR1, AR2 or AR3 at 240 Old Country Road, 5th floor, Mineola. It's free if you file for yourself. You need your parcel ID or address, your estimate of market value, and an email address. ARC says it won't extend the deadline, though it has extended past deadlines at the last minute. Don't count on it.
Use one filer only. If you hire a representative, don't also file yourself or sign authorizations for two firms. Duplicate applications get denied.
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3With your application
Submit evidence
Attach comps, photos, an appraisal, record-card corrections, or income and expense data. AROW accepts documents, spreadsheets, photos and scans, but not video. You can also mail papers with a cover sheet that lists your application and parcel number.
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4Mar 2, 2027 – Mar 31, 2028
ARC review · an offer, not a hearing
ARC appraisers review applications year-round. ARC can lower your assessment or leave it alone, but it cannot raise it. If it proposes a reduction, you get an offer (a stipulation) to accept or reject by a set date. Accepting ends the matter for that year, and you give up court review.
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5Mar 31 & Apr 3, 2028
Decision · final roll · tax bills
ARC sends final determination letters by March 31, 2028. The final roll, including ARC's changes, is published April 3, 2028. The reduced assessment then flows into the October 2028 school bill and the January 2029 general bill. Because of the two-year lag, most ARC wins show up on the bill itself, not as a refund.
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6By May 1, 2028
Not satisfied? Go to court
Court review is open only if you filed with ARC and did not accept a stipulation. You have 30 days after the final roll is filed. For the 2028/29 roll, that's May 1, 2028.
Homeowners · SCAR
Small Claims Assessment Review is for owner-occupied 1–3 family homes used only as homes, and Class 1 condos. File the petition (UCS 900) with the Nassau County Clerk, on paper or electronically, with a $30 fee. Mail copies to the parties the instructions list. A court-appointed hearing officer schedules an informal hearing. You can't ask for a bigger cut than you asked ARC for. If the home's equalized value is over $450,000, the reduction you ask for is capped at 25% of the assessment.
Everyone else · Article 7
Commercial, rental, mixed-use and other property goes through a tax certiorari proceeding in NY State Supreme Court under Article 7 of the Real Property Tax Law. There's no official petition form, and the state recommends hiring a private attorney. Cases often settle over several years.
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7After a court win
Refunds
If a SCAR decision or a tax certiorari settlement lowers an assessment after the bills went out, the overpaid tax comes back as a refund or credit. Refund timing and mechanics not verified on an official page
Dates panel
The current cycle
From Nassau County's official calendar. ARC says to check its website for any extension. It pushed the last deadline from March 2 to March 31, 2026, and it doesn't announce extensions in advance.
| Milestone | 2028/29 roll · next to grieve | 2027/28 roll · under review now |
|---|---|---|
| Tentative roll published (taxable status date) | Jan 4, 2027 | Jan 2, 2026 |
| Last day to file a grievance with ARC | Mar 1, 2027 | Mar 2, 2026 → extended to Mar 31, 2026 |
| ARC review period | Mar 2, 2027 – Mar 31, 2028 | Mar 3, 2026 – Mar 31, 2027 |
| ARC final determination letters | Mar 31, 2028 | Mar 31, 2027 |
| Final assessment roll | Apr 3, 2028 | Apr 1, 2027 |
| Last day for SCAR / tax certiorari | May 1, 2028 | Apr 30, 2027 |
| School tax bill | Oct 2, 2028 | Oct 1, 2027 |
| General (town/county) tax bill | Jan 2, 2029 | Jan 3, 2028 |
Part 3 · FAQ
Questions people actually ask
Does it cost anything to grieve?
No, not with ARC if you file for yourself. SCAR costs $30. Representatives usually charge a share of the savings, and that's a private deal between you and them.
Can my assessment go up because I filed?
No. ARC can only reduce an assessment or leave it unchanged.
Do I have to go to a hearing?
No. You make your case in writing through your application and attachments. ARC can ask you to appear for an examination, mainly when requested information is missing. SCAR does involve an informal hearing with a hearing officer.
I filed last year and haven't heard back. File again?
Yes, if you disagree with the new tentative assessment. Each year is a separate appeal, and ARC's decisions take up to 15 months, so the cycles overlap.
I got a reduction last year. Why did it go back up?
The Department of Assessment revalues every property every year and makes its own determination. A reduction isn't permanent, which is one reason many owners grieve every year.
Does an ARC grievance cover my village or city taxes?
No. Glen Cove, Long Beach and most villages assess separately. Grieve those with the local Board of Assessment Review, on its own dates.
I own a co-op. Can I grieve?
Not individually. A co-op has one assessment, and only the corporation's board can appeal it. Condo owners can appeal their own unit, but should check with the board first to avoid duplicate filings.
Should I accept ARC's offer?
Accept it if you agree with the number. Accepting closes that year and gives up SCAR or court review. If you reject it, you keep the right to go to SCAR or Article 7 within 30 days of the final roll.
What about STAR, senior and veteran exemptions?
These are separate from value. If you're newly eligible, apply through the Department of Assessment. If one was denied or miscalculated, file form AR3, and send its supporting proof to the Department of Assessment.
Sources
Where this comes from
- Nassau County Assessment Review Commission: home and AROW (filing window Jan 4 – Mar 1, 2027)
- ARC Frequently Asked Questions (levels of assessment, caps, forms, review timing, SCAR eligibility, villages and cities)
- Nassau County Assessment Review Calendar and Assessment Review Dates
- ARC brochure, 2028/29: "How to Appeal Your Assessment"
- ARC form AR1 instructions (comparables optional; record-card check)
- ARC Rules of Procedure (Rule 16, standard requests for commercial property; Rule 17, examinations)
- AROW Sales Locator criteria
- ARC Representative Page (2027 representative due dates; 2026 extension to Mar 31)
- SCAR general information and filing requirements (UCS 900) ($30 fee, 30 days, $450,000 / 25% rule)
- Nassau County Clerk: SCAR e-filing instructions
- NYS Tax Dept: grievance procedures (SCAR vs. Article 7, 30-day rule, village dates)
- NYS Tax Dept: completing the grievance form (unequal, excessive, unlawful, misclassification)
- NY Courts: Small Claims Assessment Review
- Nassau County Department of Assessment and property search
- Nassau County Legislature statement, Mar 16, 2026 and Long Island Press, Jan 27, 2026, on the NIFA audit (frozen rolls, as reported)