NASSAU COUNTY HOMEOWNER RESOURCES

How the Nassau County tax grievance process works

An assessment appeal is a sequence of steps on the County’s calendar, not a single form. Knowing the order tells you what to prepare and when.

By Good Grieves · Sources reviewed September 20, 2026

Step 1 — The County publishes a tentative assessment

Nassau County issues a new assessment for each year, and each year’s assessment is appealed on its own. An appeal you filed last year does not carry forward. Before doing anything else, note which assessment year you are looking at and the date you retrieved the record. Our assessment guide explains how market value, assessed value, and your eventual tax bill differ.

Step 2 — You file with the Assessment Review Commission

The Assessment Review Commission (ARC) is the County body that reviews assessment appeals. Two facts from the County’s own instructions matter to most homeowners:

• There is no fee to file with ARC.
• You are not required to use an attorney.

You should not file for yourself if someone is already filing on your behalf — for example, if you own a condominium and the board of managers files for the building. Duplicate applications and overlapping authorizations create avoidable problems, so check any existing agreement first.

Step 3 — ARC reviews the assessment

ARC’s review can end in a reduction or in no change. The County states the outcome plainly: “The Assessment Review Commission will either reduce your assessment or leave it unchanged.” If you have been putting off an appeal because you fear the number could move the wrong way, see our guide on whether filing can raise your assessment.

Step 4 — The roll becomes final

The Department of Assessment publishes the assessment roll, usually on April 1. That publication is what starts the clock on the next step, so it is worth watching if you expect to go further.

Step 5 — Small Claims Assessment Review, if you want to go further

Homeowners who are not satisfied can pursue Small Claims Assessment Review (SCAR), an optional judicial review that the County describes as one “most homeowners may pursue on their own, without an attorney or representative.” It is limited by property type, carries a $30 filing fee, and has a short deadline measured from the roll’s publication or from ARC’s decision. Read our SCAR guide or the County’s SCAR page before relying on those dates.

A village or city assessment is a separate track

If your property is assessed by a village, the City of Long Beach, or the City of Glen Cove, that assessment is appealed with the local Board of Assessment Review rather than through ARC. The County FAQ explains the distinction. Confirm with the local assessor instead of assuming the County calendar applies.

What to do between now and the filing window

The useful preparation is unglamorous: know your record, know your questions, and know your deadlines. Look up your property to see the available County figures, note the details you want to verify, and read the filing-window guide for a checklist. Good Grieves does not file anything with the County on your behalf through this website, and savings are never guaranteed.