On March 10, 2024 a
Exhibit,Appendix
was filed
involving a dispute between
Abraham Sieger,
In The Matter Of The Application Of Chana Brachfeld For A Judgment Under Article 78 Of The Civil Practice Law And Rules,
and
City Of New York,
Preston Niblack
In His Capacity As The Commissioner Of Finance Of The City Of New York,
for Special Proceedings - CPLR Article 78
in the District Court of Kings County.
Preview
FILED: KINGS COUNTY CLERK 03/10/2024 11:21 AM INDEX NO. 506979/2024
NYSCEF DOC. NO. 15 RECEIVED NYSCEF: 03/10/2024
Exhibit “L”
FILED: KINGS COUNTY CLERK 03/10/2024 11:21 AM INDEX NO. 506979/2024
NYSCEF DOC. NO. 15 RECEIVED NYSCEF: 03/10/2024
Frequently Asked Questions |Nassau County, NY - Official Website https://www.nassaucountyny,gov/1517/Frequently-Asked-Questio...
NASSAU COUNTY NEW YORK
FREQUENTLY ASKED QUESTIONS
Your share of the taxes that will be raised for school and general municipal purposes in your community is
based on an annual property assessment. The Nassau County Department of Assessment determines a
tentative assessment for every property as of January 4, 2021.
If you believe the assessment is inaccurate, you may appeal by filing an application for correction with the
Assessment Review Commission by March 1, 2021. You can appeal online from this site from January 4, 2021
to March 1, 2021. File online.
The following answers to frequently asked questions may help you decide whether you should appeal your
property's assessment and will guide you on how to do it:
Taxes and assessments
yjil_age and city assessments
Market value and assessed value
Level of assessment
Tax classes
Exemption and abatement benefits
FILED: KINGS COUNTY CLERK 03/10/2024 11:21 AM INDEX NO. 506979/2024
NYSCEF DOC. NO. 15 RECEIVED NYSCEF: 03/10/2024
Freque o te https://www.nassaucountyny.gov/I517/Frequently-Asked-Questio...
Appealing your assessment
Judicial review, including small clpims
TAXES AND ASSESSMENTS
How can I find out what my property's assessment is? You can get this information from the D_epartment
of Assessment web site.
How often is property assessed? Annually. A new tentative assessment is published on the first business
day in January of each year.
What is a property tax assessment? An annual determination by the Department of Assessment, which
consists of a total assessed value, taxable assessed values for school and general tax purposes, and a tax
class designation.
When will the latest assessment affect my tax bills? Assessments tentatively published in January become
final on the first business day in April of the following year and are used for school tax bills in October of that
year and for general tax bills in January of the next following year.
How does the assessment affect my tax bills? Your school district and other tax districts set annual
budgets. The tax revenue required is divided by the assessed value of all property in the district to determine
the tax rate. In most districts separate rates are determined for each class of property. The tax receiver
multiplies the rates for the districts in which your property is located by the assessed value of your property to
determine your bills for school and general taxes.
Will I get a notice of the new assessment by mail? You may receive a notice in some years from The
Department of Assessment. But failure to receive a notice does not extend your time to file an appeal.
If I did not get a notice can I assume that next year's assessment is the same as this year's? No. Almost
all assessments change every year. Every property owner should look up his or her property's assessment
every year in January or February on the Department of Assessment web site.
Are the values on the notices subject to change? Yes. The Department of Assessment may change values
on the January tentative assessment roll. Check your property's assessment in January on the D.epartment of
Assessment web site.
Can the Department of Assessment make any changes to the tentative assessment after January?
Yes, for limited purposes. Before the roll becomes final in the following year, the Department of Assessment
may petition ARC to increase or decrease the total assessment or taxable assessment or change the
property's tax class if there are changes in eligibility for exemptions or construction, expansion or destruction of
improvements. Any increase due to new improvements will appear on next year's January roll. Changes in
exemptions may appear then or on the April final roll. How else may the tentative assessment change? if
you file an ap_peal, the Assessment Review Commission may reduce your assessment.
FILED: KINGS COUNTY CLERK 03/10/2024 11:21 AM INDEX NO. 506979/2024
NYSCEF DOC. NO. 15 RECEIVED NYSCEF: 03/10/2024
(fÆsked-Questio...
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Class 2 tax rate is less than the Class 4 tax rate.
Which properties are in Class 17
One, two and three family homes. Any other properties lawfully and actually used primarily for residential
purposes if there are no more than three units on the tax lot. Residential condominium units in buildings not
exceeding 3 stories that were not converted from rental or cooperative use. Vacant land zoned for residential
or mixed use. An extra lot used as part of an adjacent home's yard, even if zoned for commercial use, if both
properties have the same ownership.
Which properties are in Class 2?
Residential rental and cooperative apartment properties and residential units in condominiums that are more
than three stories in height or that were converted from rental or cooperative use. Class 2 also includes any
other properties lawfully and actually used primarily for residential purposes if there are four or more units on
the tax lot. Assessments of cooperatives and Class 2 condominiums are based on the market value of the
property as a whole as if it were operated as a rental.
EXEMPTION AND ABATEMENT BENEFITS Are there any tax breaks for homeowners?
Yes. All resident owners may qualify for the Basic STAR school tax exemption. The Enhanced STAR
exemption and other partial exemptions are available based on age, income, disability and military or volunteer
service. Contact the Department of Assessment for application procedures if you are newly qualified or did not
apply before.
How can I find out more information about exemption benefits?
Visit the Department of Assessment web site.
USING AROW: ASSESSMENT REVIEW ON THE WEB
What is AROW? A free e-government service provided by the Nassau County Assessment Review
Commission for use by homeowners, commercial taxpayers and real estate tax practitioners.
How can I use AROW?
You can file an appeal between January 4, 2021 and March 1, 2021, track your appeal, search residential
sales, and query public information on past and pending assessment appeals.
Is there any advantage to filing on paper instead of filing online? No. If you have an e-mail account, filing
online is easier.
Must I register to use AROW? You must register to file an appeal but can use the sale locator and public
inquiry functions without registering.
Will the Assessment Review Commission sell my e-mail address or other personal information? No.
But some information about assessment appeals is public whether you file online or on paper.
Can I use fake information on the registration form?
No. This is illegal and will prevent you from receiving important notices.
Why are the sales listed different from those on the Department of Assessment site
Document Filed Date
March 10, 2024
Case Filing Date
March 10, 2024
Category
Special Proceedings - CPLR Article 78
For full print and download access, please subscribe at https://www.trellis.law/.
Preview
FILED: KINGS COUNTY CLERK 03/10/2024 11:21 AM INDEX NO. 506979/2024 NYSCEF DOC. NO. 15 RECEIVED NYSCEF: 03/10/2024 Exhibit “L” FILED: KINGS COUNTY CLERK 03/10/2024 11:21 AM INDEX NO. 506979/2024 NYSCEF DOC. NO. 15 RECEIVED NYSCEF: 03/10/2024 Frequently Asked Questions |Nassau County, NY - Official Website https://www.nassaucountyny,gov/1517/Frequently-Asked-Questio... NASSAU COUNTY NEW YORK FREQUENTLY ASKED QUESTIONS Your share of the taxes that will be raised for school and general municipal purposes in your community is based on an annual property assessment. The Nassau County Department of Assessment determines a tentative assessment for every property as of January 4, 2021. If you believe the assessment is inaccurate, you may appeal by filing an application for correction with the Assessment Review Commission by March 1, 2021. You can appeal online from this site from January 4, 2021 to March 1, 2021. File online. The following answers to frequently asked questions may help you decide whether you should appeal your property's assessment and will guide you on how to do it: Taxes and assessments yjil_age and city assessments Market value and assessed value Level of assessment Tax classes Exemption and abatement benefits FILED: KINGS COUNTY CLERK 03/10/2024 11:21 AM INDEX NO. 506979/2024 NYSCEF DOC. NO. 15 RECEIVED NYSCEF: 03/10/2024 Freque o te https://www.nassaucountyny.gov/I517/Frequently-Asked-Questio... Appealing your assessment Judicial review, including small clpims TAXES AND ASSESSMENTS How can I find out what my property's assessment is? You can get this information from the D_epartment of Assessment web site. How often is property assessed? Annually. A new tentative assessment is published on the first business day in January of each year. What is a property tax assessment? An annual determination by the Department of Assessment, which consists of a total assessed value, taxable assessed values for school and general tax purposes, and a tax class designation. When will the latest assessment affect my tax bills? Assessments tentatively published in January become final on the first business day in April of the following year and are used for school tax bills in October of that year and for general tax bills in January of the next following year. How does the assessment affect my tax bills? Your school district and other tax districts set annual budgets. The tax revenue required is divided by the assessed value of all property in the district to determine the tax rate. In most districts separate rates are determined for each class of property. The tax receiver multiplies the rates for the districts in which your property is located by the assessed value of your property to determine your bills for school and general taxes. Will I get a notice of the new assessment by mail? You may receive a notice in some years from The Department of Assessment. But failure to receive a notice does not extend your time to file an appeal. If I did not get a notice can I assume that next year's assessment is the same as this year's? No. Almost all assessments change every year. Every property owner should look up his or her property's assessment every year in January or February on the Department of Assessment web site. Are the values on the notices subject to change? Yes. The Department of Assessment may change values on the January tentative assessment roll. Check your property's assessment in January on the D.epartment of Assessment web site. Can the Department of Assessment make any changes to the tentative assessment after January? Yes, for limited purposes. Before the roll becomes final in the following year, the Department of Assessment may petition ARC to increase or decrease the total assessment or taxable assessment or change the property's tax class if there are changes in eligibility for exemptions or construction, expansion or destruction of improvements. Any increase due to new improvements will appear on next year's January roll. Changes in exemptions may appear then or on the April final roll. How else may the tentative assessment change? if you file an ap_peal, the Assessment Review Commission may reduce your assessment. FILED: KINGS COUNTY CLERK 03/10/2024 11:21 AM INDEX NO. 506979/2024 NYSCEF DOC. NO. 15 RECEIVED NYSCEF: 03/10/2024 (fÆsked-Questio... BNNbWFMSfifNn b 1 H©for the oth%P31 W%Pcf 4 .°M6%X°tV)ff§$ } Class 2 tax rate is less than the Class 4 tax rate. Which properties are in Class 17 One, two and three family homes. Any other properties lawfully and actually used primarily for residential purposes if there are no more than three units on the tax lot. Residential condominium units in buildings not exceeding 3 stories that were not converted from rental or cooperative use. Vacant land zoned for residential or mixed use. An extra lot used as part of an adjacent home's yard, even if zoned for commercial use, if both properties have the same ownership. Which properties are in Class 2? Residential rental and cooperative apartment properties and residential units in condominiums that are more than three stories in height or that were converted from rental or cooperative use. Class 2 also includes any other properties lawfully and actually used primarily for residential purposes if there are four or more units on the tax lot. Assessments of cooperatives and Class 2 condominiums are based on the market value of the property as a whole as if it were operated as a rental. EXEMPTION AND ABATEMENT BENEFITS Are there any tax breaks for homeowners? Yes. All resident owners may qualify for the Basic STAR school tax exemption. The Enhanced STAR exemption and other partial exemptions are available based on age, income, disability and military or volunteer service. Contact the Department of Assessment for application procedures if you are newly qualified or did not apply before. How can I find out more information about exemption benefits? Visit the Department of Assessment web site. USING AROW: ASSESSMENT REVIEW ON THE WEB What is AROW? A free e-government service provided by the Nassau County Assessment Review Commission for use by homeowners, commercial taxpayers and real estate tax practitioners. How can I use AROW? You can file an appeal between January 4, 2021 and March 1, 2021, track your appeal, search residential sales, and query public information on past and pending assessment appeals. Is there any advantage to filing on paper instead of filing online? No. If you have an e-mail account, filing online is easier. Must I register to use AROW? You must register to file an appeal but can use the sale locator and public inquiry functions without registering. Will the Assessment Review Commission sell my e-mail address or other personal information? No. But some information about assessment appeals is public whether you file online or on paper. Can I use fake information on the registration form? No. This is illegal and will prevent you from receiving important notices. Why are the sales listed different from those on the Department of Assessment site