Cobra Consulting Group

Assessments in Nassau County are established by the County Assessor. The tentative assessment for each year is set in January of the prior year (i.e., in January 2021, the 2022 tentative assessment is set but is not finalized until April 2022 for the 2022/2023 school tax year and the 2023 general tax year).

In Nassau County, the tax grievance process commences with the filing of a grievance with the County Assessment Review Commission (“ARC”). If the matter is not resolved at ARC, an appeal can be filed in small claims court, which is called a Small Claims Assessment Review (“SCAR”) proceeding. In Nassau County, the homeowner is challenging the tentative assessment sent to each homeowner in January which doesn’t take effect until the following year. So in January and February 2021, you are challenging the assessment for the 2022/23 school year and the 2023 general tax.

The deadline to file a grievance in Nassau County this year is April 30th, 2021.

When Cobra timely file your challenge by March, ARC will typically advise Cobra of the result and/or seek a conference to discuss a settlement before the end of the year, but certainly no later than March of the following year.

Cobra keeps you appraised throughout the process. If a reduction is obtained, the reduction is reflected in the final tax role set for the following year. As such, the reduced assessment will be reflected on your tax bills.

Typically, no tax refund is necessary because you will not have over-paid. On the other hand, if the ARC decision is appealed through a SCAR proceeding, and that decision is not made before the role is finalized, a refund could be owed to the homeowner. In recent years, ARC has made most decisions prior to the tax role being finalized.