After retaining our services, we do everything required to file and resolve your appeal. The tax appeals process begins with the filing of a grievance after the publication of the tentative assessment roll in early January of each year. Grievances are then reviewed by an administrative agency in Nassau County called the Assessment Review Commission (ARC). ARC has approximately 15 months to review each of the protests and negotiate a resolution. If a resolution cannot be obtained by April 1 of the following year, we file a Small Claims Assessment Review Proceeding (SCAR). All SCAR petitions must be filed with the Supreme Court by April 30 and served on the appropriate parties.
Each matter in which a SCAR petition was filed is entitled to a hearing before a neutral hearing officer employed by the Supreme Court. At the hearings both the homeowner and the County assessment staff submit evidence of the value of the home and make a presentation to the hearing officer. The hearing officer will generally reserve decision, which means they will consider the evidence and mail a decision to the parties within 60 days. If a reduction is awarded then either the final tax roll is corrected before a tax bill is issued, or a refund is issued for the overpayment of taxes.