Nassau: Challenges, not errors, in new tax roll

                                                                               

Legis. John Ferretti

Legis. Steve Rhoads

                                                                                               

 The Nassau legislature today unanimously approved the first final tax roll using numbers developed by County Executive Laura Curran's 2018 reassessment after a deputy county attorney assured lawmakers there were 12,000 small claims court challenges in it, not 12,000 errors.

The new roll will be used to generate next month's school property tax bills. 

Generally, the tax bills go out in early October, but the governor ordered the bills to be sent out in early November, with payment of the first half by Dec. 10.

The town tax receivers in Hempstead and Oyster Bay last week said the county assessor's office had called to say there were 12,000 errors countywide in the roll.

But it was confusing even then whether the assessors's office meant actual assessment errors, or outstanding SCAR petitions, which are petitions filed in small claims court by homeowners who contend their assessments are wrong.

Deputy County Attorney Robert Miles, grilled by Nassau Republican lawmakers today, said there are 12,000 pending SCAR cases that could result in adjustments if the court agrees that the current assessments are wrong. 

"These are not errors." Miles said. "The burden of proof is on the petitioner."

He said he couldn't make any predictions on whether the homeowners would win reductions, nor could he predict the possible cost to the county if they do.

Presiding Officer Richard Nicolello (R-New Hyde Park) asked the purpose of the assessor's office call to the three town tax receivers, who send out the school tax bills and collect payment.

Miles said the assessor's office --he wasn't sure if County Assessor David Moog was on the call - wanted to inform receivers that they could send out corrected tax bills for the second half school district payment if assessments are reduced in court. That would spare taxpayers from having to overpay.

Legis. Steve Rhoads (R-Bellmore) asked why the assessor couldn't get the numbers right before homeowners went to court, given that Moog had two years to come up with the right values.

Miles said the "global pandemic" pushed back the entire grievance schedule.

He told Legis. Denise Ford of Long Beach, a Democrat who caucuses with Republicans, that he didn't know offhand the location of the challenges throughout the county. He agreed to provide a list after the meeting.

Miles added that it is not unprecedented for the legislature to approve a tax roll with a large number of  outstanding grievances.

He didn't say that it has been more than ten years since that happened.

In 2011, former Republican County Executive Ed Mangano froze assessments and instituted a mass settlement program of tax protests to avoid the county having to pay refunds.

Until then, residential refunds because of homeowners successful SCAR claims were running about $30 million a year.

The settlement program granted reductions to more than 90 percent of homeowners who protested their assessments.  The county's refund liability dropped to near zero.

But the program also skewed assessments.

 After eight years, people who didn't grieve their taxes were having to pay more in taxes because of the large number of people who did protest and received assessment reductions

And it was nearly impossible for the average person to understand the county assessment roll's calculation of "fair market value" on properties throughout Nassau because of the settlement program.

Legis. John Ferretti (R-Levittown) objected to Miles saying that approval of the tax warrants was an annual "ministerial act" by the legislature.

Ferretti said, "2020 is not just your ordinary year. Residents are really hurting. Residents are facing very very tough financial times. We've had a lot thrown at us in 2020."

"The idea that this should be passed without any scrutiny, as I think you're certainly implying, is disappointing." 

Ferretti added, "I find it shocking that there's has been  no communication, no thought as to what the potential liability could be to Nassau residents. This is not something that really should have taken you off guard here."

UPDATE: The spelling of Robert Miles name has been corrected.