Finding and Exploring Your Tentative Roll

The Nassau County Department of Assessment releases the tentative rolls at the beginning of January each year. The raw rolls look like a complicated collection of documents for most homeowners, but thankfully, there is a searchable database that streamlines things.

• Step 1: Visit the website of the Nassau County Department of Assessment
• Step 2: Use the Land Records Viewer by clicking “Property Search” on the sidebar to search for your property, using either the address or the SBL (Section, Block, Lot) number.
• Step 3: Alternatively, you can use the “Assessment Rolls” option to explore raw data for your town. This can be searched as well, though it provides less detail than the Land Records Viewer

Important Information from Your Assessment

When you hone in on your property, you will get a full list of details. Take some time and make sure that this basic property information is correct. Verify that the size, overall type, year of construction, classification, and condition are correct. While it may seem simple, assessors can easily make mistakes in paperwork, costing you a lot of money in the long run. The same goes for attachments like garages, basements, or even features like swimming pools. You can also check what exemptions your property currently has listed.

The tentative assessment of your property will also be available, along with assessments from the past. By exploring the assessment roll, you will see that your property has a fair market value. This market value will be multiplied by your level of assessment to get your assessed value. The assessed value is the figure that all tax bills will use going forward, so you want to make sure it is right. In New York City and Nassau County, the level of assessment is determined by the classification of your property. For instance, a residential home would be a class 1, which has a level of assessment of .1%.

For example:

Your fair market value is $555,000

Your level of assessment is .1%

$555,000 x .1% = $555

This makes your assessed value $555.

This figure will then be multiplied by various tax rates to determine your tax bill for various taxing units.

Say your school tax rate is $1,200 per $100 of assessed value

$555/$100 x 1,200 = $6,660

Your school tax bill would be $6,660

Checking your assessment on the tentative roll before it finalizes is vital to understanding your tax bill and determining whether you need to file a grievance. This also allows you to check to make sure that you are using every exemption that you are qualified for. Exemptions are the first stage in reducing your tax burden and are typically easy to obtain. The last thing you want is to get a final tax bill and discover you are missing something as simple as a homestead exemption.

What to do if the Values are Wrong?

If you notice that there are some basic errors in your assessment, such as too many rooms or the wrong year of construction, then those need to be corrected immediately. If your property appears to be overassessed, or the fair market value is incorrect, then those are issues that you will need to appeal. Thankfully, both basic errors and errors of value can be corrected through grievances. Also known as appeals, grievances will allow you to dispute errors in your assessment, with the hope of getting a reduction in your taxable value.

Grievance Deadlines

One reason to keep up with your assessment roll is that grievances only have a limited time to be filed. In Nassau County, all grievances must be filed by March 1, 2026, though this has been extended to April in the past. New York City has a March 1st cut-off for most properties, while class one residences have until March 15. Other counties can differ greatly, which is why you should always stay informed. Most counties outside of NYC and Nassau have a May deadline. Contact your local assessor’s office to see when your deadline is. Previously, we covered filing a grievance in Nassau County, so please refer to that article for a more in-depth guide.

Getting Ready for a Grievance

While anyone can file a grievance, you need evidence to be granted a reduction. Simple errors can be fixed with photographs or blueprints, while others may require an independent appraisal. In order to get a reduction in market value, the recent sales of properties similar to yours must be gathered, so it can be demonstrated that the assessor is overvaluing your home. The more information you have on your side, the better chance you have to win your case. Simple errors can be done by most laypeople, but sales comparisons and appraisals may be best left to professionals.

O’Connor Offers Help with Grievances and Assessments

With some of the highest-value properties in the nation, it is imperative that New York taxpayers get their property assessments right. With many deadlines and complex factors to consider, getting a professional on your side that knows the ropes can be helpful. We at O’Connor have been fighting property taxes for over 50 years. As one of the largest firms specializing in property taxes, we have the resources to take on any assessor in the nation. We have researchers to put together evidence, lawyers and experts to represent you in hearings, and databases dedicated to analyzing home sales across the state.

We also have a branch office locally, packed with experts who know how best to navigate the complicated New York system. We currently support residential property owners in Nassau, Suffolk, and Westchester counties. There is never any upfront cost to sign up with us, and you will only be charged a contingency fee if we can lower your taxes. We will also analyze your assessment and taxes every year, ensuring that you are not paying too much or in danger of missing a deadline.