Post Filing a Property Tax Protest in New York City and Nassau County

O'Connor discusses what happens after protests are filed in New York City and Nassau County.

NEW YORK, NY, UNITED STATES, April 3, 2026 /EINPresswire.com/ -- New York has some of the highest property taxes in the nation, along with many other burdens. This becomes even more extreme when it comes to New York City and Long Island, where real estate is some of the most expensive on Earth. To deal with these rising costs, taxpayers in New York utilize plenty of robust exemptions to help bring costs back down to reality. However, when these are not enough, taxpayers are forced to issue protests against their assessor to ensure that their property is being taxed at the appropriate value. Known as appeals in New York City and grievances in the rest of the state, the protests challenge the taxable value placed upon homes and businesses, hopefully achieving a reduction.

The deadlines for appeals in New York City and Nassau County have passed, though many other counties are still pending. Once the books are closed on the protests, boards of experts will examine the evidence and determine what kind of reduction a taxpayer deserves, if they receive one at all. O'Connor will discuss what happens after appeals are filed in NYC and grievances are completed in Nassau County, and what property owners can expect if they are waiting to hear back from their protest.

Nassau County and NYC Finish Early

While most of New York’s counties have until May 15 to file their grievances, the same is not true for New York City or Nassau County. NYC concluded appeals for all three classifications of businesses on March 1, while homeowners saw their window close on March 15. Nassau County saw a rare extension for grievances for both homes and businesses, with the typical date of March 1 extended to March 31. This was due to increasing values and taxes across Long Island, but particularly in Nassau. With the highest taxes in all of the state of New York, Nassau County needed extra time to ensure that every taxpayer got their fair shot at a reduction.

New York City Post-Appeals

With property worth over $1 trillion, New York City sees some of the most dedicated property tax appeals imaginable. With both businesses and homes seeing taxes at an all-time high, appeals have been rising to match. Due to the demand and huge population in the metropolis, it can take a while for every protest in the city to be heard. While most of the state has a Board of Assessment Review (BAR), NYC instead has the New York Tax Commission. Reviewing evidence from homes and businesses falls to these experts, all of whom have years, often decades, of real estate experience.

When an appeal is filed, along with evidence, the Tax Commission will review its relevance and merits. While hearings are not required, most appellants or their representatives request them. While appeals without a hearing can be just as effective, due to the significant financial and value implications involved, most taxpayers prefer the hearing, along with having professional representation. 98% of appellants in 2025 had a representative for these initial hearings. Whether there was a hearing or not, once everything is reviewed, a case is either rejected or an offer of settlement is sent. If the offer is accepted before the May 25 final assessment roll, then the new assessment will be applied to this year’s property taxes. If the decision comes in late, a tax refund will be issued if the appeal is successful.

Options for Inadequate Settlements or Rejections

If the Tax Commission rejects an appeal or offers a settlement that is too low, the next option is to explore litigation. For most homeowners, this involves the Small Claims Assessment Review (SCAR), which acts as a low-cost formal review. Petitions for a SCAR review in NYC must be filed before October 25. For major commercial properties, the other option is to go directly before the New York Supreme Court. This option is both expensive and time-consuming, with some taxpayers waiting years to hear back in NYC. Often, these cases are settled long before the court can hear the case.

Nassau County After Grievances

Nassau County is different from New York City and the rest of the state in a few ways. Notably, instead of a BAR or a tax commission, there is the Assessment Review Commission (ARC). The ARC serves the same purpose as the New York Tax Commission or BAR, hearing tax disputes between the assessor and taxpayers. While the New York Tax Commission operates on a strict schedule, the ARC is constantly in session and will review grievances for the entire year, starting in March. It can take the ARC up to 15 months to review a grievance and determine what the possible settlement will be. Settlements will be applied to the assessment roll for the following year, reducing taxes. Due to the open nature of ARC rulings, offer letters for settlements could come out at any time during the year.

Like NYC and the rest of the state, if the grievance is rejected or a settlement is too low, then the primary option is to apply to the Nassau County SCAR. At the SCAR, both the taxpayer, or their representative, and the assessor will present evidence backing up their claims. The SCAR will examine the evidence and make a ruling after a relatively quick hearing. Because this adds another layer of review, taking the grievance to the SCAR will extend the time it takes to get results. If the SCAR rules in the owner's favor, they will get a reimbursement for past taxes, usually in the form of a check or a credit.

About O'Connor:
O’Connor is one of the largest property tax consulting firms, representing 185,000 clients in 49 states and Canada, handling about 295,000 protests in 2024, with residential property tax reduction services in Texas, Illinois, Georgia, and New York. O’Connor’s possesses the resources and market expertise in the areas of property tax, cost segregation, commercial and residential real estate appraisals. The firm was founded in 1974 and employs a team of 1,000 worldwide. O’Connor’s core focus is enriching the lives of property owners through cost effective tax reduction.

Property owners interested in assistance appealing their assessment can enroll in O’Connor’s Property Tax Protection Program ™. There is no upfront fee, or any fee unless we reduce your property taxes, and easy online enrollment only takes 2 to 3 minutes.

Patrick O'Connor, President
O'Connor
+1 713-375-4128
email us here
Visit us on social media:
LinkedIn
Facebook
YouTube
TikTok
X

Legal Disclaimer:

EIN Presswire provides this news content "as is" without warranty of any kind. We do not accept any responsibility or liability for the accuracy, content, images, videos, licenses, completeness, legality, or reliability of the information contained in this article. If you have any complaints or copyright issues related to this article, kindly contact the author above.