Nassau tax challengers get a do-over
Nassau homeowners who challenged their assessments on their own, without using a tax attorney, and who accepted the county's "offer" of zero reduction, are getting a second chance to appeal.
The county legislature voted unanimously last week to overrule "Stipulation of Settlement" letters sent over the last several months by the Nassau agency that reviews tax protests, complaining that "an unprecedented number of these stipulations of settlement do not offer a settlement of the homeowner's challenge because the Assessment Review Commission did not offer a reduction of the assessment."
What the letters actually do, legislators said, was mislead homeowner into giving up their rights to continue their appeal through Small Claims Assessment Review hearings or Supreme Court.
"These notices are extremely confusing," said Presiding Officer Richard Nicolello (R-New Hyde Park). He said 85 to 90 percent of homeowners who filled tax challenges received "zero" reduction and were told to accept or reject the "offer" by a certain date.
Nicolello said the notices don't say ARC's decision is preliminary, subject to change. And he said, they don't make clear that homeowners who accept the preliminary determination are waiving their rights to file an appeal.
The bill approved by the legislature allows homeowners who protested their assessment on their own, called pro se applicants, to continue to court if they choose. "For those people who have accepted a zero reduction, we will be restoring their rights," Nicolello said.
The legislation requires that no-reduction notices to pro se applicants must be labeled "Preliminary Determination" and must say, "You are not required to act at this time." Applicants can choose to request a conference, but ARC must sent them a subsequent "Final Determination" notice whether or not ARC grants a conference.
Finally, the bill calls for ARC to mail "a 'Notice of Rejection" to pro se applicants that received an offer that does not reduce their assessments, including those pro se applicants that accepted the offer in writing.
The notice also must say they can seek judicial review, "regardless of whether the pro se applicants accepted an offer in writing that does not reduce their assessments."
The county legislature voted unanimously last week to overrule "Stipulation of Settlement" letters sent over the last several months by the Nassau agency that reviews tax protests, complaining that "an unprecedented number of these stipulations of settlement do not offer a settlement of the homeowner's challenge because the Assessment Review Commission did not offer a reduction of the assessment."
What the letters actually do, legislators said, was mislead homeowner into giving up their rights to continue their appeal through Small Claims Assessment Review hearings or Supreme Court.
"These notices are extremely confusing," said Presiding Officer Richard Nicolello (R-New Hyde Park). He said 85 to 90 percent of homeowners who filled tax challenges received "zero" reduction and were told to accept or reject the "offer" by a certain date.
Nicolello said the notices don't say ARC's decision is preliminary, subject to change. And he said, they don't make clear that homeowners who accept the preliminary determination are waiving their rights to file an appeal.
The bill approved by the legislature allows homeowners who protested their assessment on their own, called pro se applicants, to continue to court if they choose. "For those people who have accepted a zero reduction, we will be restoring their rights," Nicolello said.
The legislation requires that no-reduction notices to pro se applicants must be labeled "Preliminary Determination" and must say, "You are not required to act at this time." Applicants can choose to request a conference, but ARC must sent them a subsequent "Final Determination" notice whether or not ARC grants a conference.
Finally, the bill calls for ARC to mail "a 'Notice of Rejection" to pro se applicants that received an offer that does not reduce their assessments, including those pro se applicants that accepted the offer in writing.
The notice also must say they can seek judicial review, "regardless of whether the pro se applicants accepted an offer in writing that does not reduce their assessments."
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