Preview
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
RPTL730-A UCS 900 (Rev. July 2019)
PETITION
SMALL CLAIMS ASSESSMENT REVIEW
IN COUNTIES OUTSIDE NEW YORK CITY
(one petition per parcel)
PARTI
GENERAL INFORMATION
SUPREME COURT, COUNTY OF Nassau
1. Filing# Calendar#.
2. Assessing Unit Nassau County
3. Date of final completion and filing of assessment roll
292
(a) Total
(b) Exempt amount
(c) Taxable assessed value (3a-3b) 292
April 30. 2024
4. Date of filing (or mailing) petition
5. Name of owner or owners of property: Timothy and Julia McAuliffe
Address- California Ave, Hempstead NY 11550
Telephone#: 516-747-1141
6, If applicable, name and address of representative of owner, if representative is filing application:
(Owner must complete Designation of Representative section.)
Name of Representative: Lawrence T. Jones, Esq.
Address- Franklin Avenue, Suite 302, Garden City, NY 11530
Telephone#: 516-747-1141
7. Description of property as it appears on the assessment roll.
Tax Map # Section ^ Block ^^4 lq^
8. Location of Property (street. Road highway number, and city, town or village)
78 California Ave Hempstead, NY 11550
1 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
PART II
GROUNDS FOR PETITION
ASSESSMENT REQUESTED
A. Assessment requested on the complaint form filed with the Board of Assessment Review
1. Total assessment 148.51 per Stipulation
2. Exempt amount, If any A
3. Taxable assessment 148.51 per Stipulation
MAXIMUM REDUCTION
B. Calculation of equalized value and maximum reduction in assessment
Property is NOT In a special assessing unit.
ASSESSED VALUE - EQUALIZATION RATE = EQUALIZED VALUE
292 .001 $292,000
â–¡ Property IS in a special assessing unit.
ASSESSED VALUE - CLASS ONE RATIO = EQUALIZED VALUE
3. Q If the EQUALIZED VALUE exceeds $450,000, enter the ASSESSED VALUE here:
Multiply the ASSESSED VALUE by; x.25
Enter the result here:
The result is the maximum total assessment request reduction allowable.
C. [/] UNEQUALASSESSMENT
1. The total assessment is unequal because the property is assessed at a higher percentage of full (market)
value than (check one).
â–¡ (a) the average of all other property on the assessment roll, or
(b) the average of residential property on the assessment roll.
2. Full (market) value of property: $206,265
Based on one or more of the following, petitioner believes this property should be assessed at
of full (market) value:
The latest State equalization rate for the assessing unit in which the property is located (enter latest
equalization rate: %).
2-0 The latest residential assessment ratio for the assessing unit In which the property is located (enter
residential assessment ratio: .072 %).
3.D A sample of market values of recent sales prices and assessments of comparable residential
properties on which petitioner relies for objection (list parcels on a separate sheet and attach).
4. Statements of the assessor or other local official that property has been placed on the roll at
-072 %.
Petitioner believes the total assessment should be reduced to $ "^48.51 f-^jg amount may
not be less than the total assessment amount indicated in Section A (1), or Section B (3), whichever
is greater.
2 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
D. [ ] EXCESSIVE ASSESSMENT;
1, ( ] The total assessed value exceeds the full (market) value of the property.
Total assessed value of property: $
Complainant believes the total assessment should be reduced to a full value of $
Attach list of parcels upon which complainant relies for objection, if applicable.
This amount may not be less than the amount indicated in Section A (1), or Section B (3).
2. [ ] The taxable assessed value is excessive because of the denial of all or a portion of a partial
exemption. Specify exemption (e.g., aged, clergy, veterans, etc).
Amount of exemption claimed: $ . Amount granted, if any: $ .
This amount may not be greater than the amount indicated in A (2).
If application for exemption was filed, attach a copy of application to this petition.
E. INFORMATION TO SUPPORT THE FULL(market) VALUE CLAIMED (Check One)
1. [/] Purchase price of propertv S "192,000
Date of purchase 10/25/2018
Relationship, if any, between seller and purchaser
2. [ ] If property has been recently offered for sale:
When and for how long:
How offered:
Asking price: $_
3. [ ] If property has been recently appraised:
When: By Whom:
Purpose of appraisal:
Appraised value: $
4. [ ] If buildings have been recently remodeled, constructed, or additional Improvements made, state:
Year remodeled, constructed, or additions made:
Date commenced: Date completed:
Cost: $
5. [ ] Amount for which your property is insured: $
Name of insurance company and policy number:
6. [/] Purchase price of comparable property(ies) recently sold: $ See attached
PART III
LISTING OF TAXING DISTRICTS
Names of Taxing Districts
1 COUNTY' Nassau County
2. TOWN: Hempstead
3. VILLAGE: Hempstead
4. SCHOOL DISTRICT: Hempstead
3 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
PART IV
DESIGNATION OF REPRESENTATIVE TO FILE PETITION
I Timothy and Julia McAuliffe as petitioner (or officer thereof) hereby designate
Lawrence T. Jones to 33 my representative in any and all proceedings
before the Small Claims Assessment Review of the Supreme Court in Nassau County for
purposes of reviewing the assessment of my real property as it appears on the 2024/25 ygsr assessment roll of
Nassau County
(assessing unit)
Signature of Owner
Date
PART IV
ELIGIBILITY AND CERTIFICATION
certify that:
(a) 1 he owner has previously tiled a complaint required tor administrative review or assessments.
(b) The property is improved by a one, two or three family, owner-occupied residential structure
used exclusively for residential purposes, and is not a condominium; except a condominium
designated as Class 1 in Nassau County or as "homestead" Class in an approved assessing unit.
(c) The requested assessment is not lower than the assessment requested on the complaint
filed with the assessor or the Board of Assessment Review,
(d) If the equalized value of the property exceeds $450,000, the requested assessment reduction
does not exceed 25 percent of the assessed value.
(e) I will mail, by certified mail, return receipt requested, or, deliver in person, within ten days after
the day of filing this petition with the County Clerk, one (1) copy of this petition to the clerk of
the assessing unit, or if there by no such clerk, then to the officer who performs the
customary duties of that official.
(f) 1 will mail by regular mail within 10(ten) days after the filing of the Petition with the County
Clerk one (1) copy of the Petition to:
(1) The clerk of the school dlstrlct(s)* within which the real property is located, or if there
be no clerk or the name and address cannot be obtained, then to a trustee,
(2) The treasurer of the county in which the property is located, and
(3) The assessor, or, the chairman of the board of assessors
(4) The clerk of the village, where the village has ceased being an assessing unit in
accordance with Real Property Tax law § 1402(3), if the assessment to be reviewed
is on a parcel located within such village.
I certify that all statements made on this application are true and correct to the best of my knowledge and belief,
and I understand that the making of any willful false statement of material fact herein will subject me to the
provisions of the Penal law relevant to the making and filing of false instruments
Signature of owner or representative
Lawrence T. Jones, Representative
Check here if evening hearing is desired0
(*NOTE: You are not required to file with the Buffalo City School District, the Rochester City School District, the Syracuse
City School District or the Yonkers City School District.)
4 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
AR 10 Nassau County, New York • Assessment Review Commission
WTvw.nassaucountynv.gov
AUTHORIZATION TO REPRESENT AN INDIVIDUAL TAXPAYER
IN AN APPLICATION FOR CORRECTION OF PROPERTY TAX ASSESSMENT
The undersigned, owner-applicant and petitioner, hereby direct(s) and designate(s)
LAWRENCE T. JONES, Attorney at Law,to act as the representative of the undersigned in
any and all proceedings with respect to the premises described below before the County of
Nassau Assessment Review Commission and with respect to Small Claims Assessment Review
in the Supreme Court in Nassau County and with respect to all Supreme Court and other court
proceedings for purposes of reviewing the assessment of the real property of the undersigned as
it appears on the assessment roll of Nassau County for the tax year indicated below.
The undersigned further confirmCs) and ralify(ies) all actions taken by LAWRENCE T.
JONES on behalf ofthe undersigned with respect to said premises for said tax year assessment
roil and the application of the undersigned for correction of Property Tax Assessment to be filed
with the Nassau County Assessment Review Commission and with regard to all court
proceedings.
The below box must be completed by the property owner/taxpayer:
The undersigned CERTIFIES that they are an aggrieved party within the meaning of the Real Property Tax Law
and hereby authorizes the below representative to file with tlie Nassau County Assessment Review Commission
Tax Year 2024/25 Representative Name Lawrence T. Jones Rep U 419
Aggrieved party: Timothy McAuliffe and Julia McAulilTe Relationship to property: Owners
By: Signature «• Title (if applicable)
, ^/ // 02
Printed Name: Timothy McAuliffe and Julia McAuliffe Date:
Parcel ID Sec. 34. Blk. 274, Lot 250 Property address 78 California Avenue. Hempslead. NY 11550
5 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
BRUCE A. BLAKEMAN 0'4 STEPHEN A.BlICARIA
County Executive Chairperson
Nassau County Assessment Review Commission
240 Old Country Road,5"' Floor, Mineola, New York 11501
May 9, 2023
To: All Representatives of Class One Residential Property Owners
Re: Stipulated Ratios for 2024/25 Assessment Roil for Class One Residential Properties
The undersigned parlies hereby agree and stipulate to a class one ratio ("ratio") for the
2024/2025 Nassau County assessment roll of.072% during the administrative (grievance) review
period with the Nassau County Assessment Review Commission ("ARC"), and a .074% ratio to be
used for Small Claims Assessment Review ("SCAR")and Article 7. Title I proceedings.
The parties further stipulate as follows:
1. ARC agrees to use its best efforts to resolve grievances during the administrative review
period. .ARC shall make bona fuk, good faith olTers after a meaningful review considering all
relevant factors affecting market value and such offers may include an offer of no reduction. A
grievance proceeding to SCAR or Article 7, Title 1 which has not received any offer from ARC may
proceed to SCAR or Article 7. Title I at the ratio of.072%.
2. .ARC will not review any grievance with an unresolved duplicate filing during the
administrative review period. At the close of ARC's grievance review period, applicants with
unresolved duplicate filings may proceed to a SCAR or Article 7, Title 1 proceeding only at the
.074% ratio.
3. ARC shall review properties with a subject sale and make an offer for that property based
on such sale, without a time trend, providing that it occurred between January 1,2022 and June 30.
2023, and was arm's length and not explained away as abnormal in any fashion. The ratio for such
properties with a subject sale that occurred between January 1, 2022 and June 30. 2023 shall be
.074% at SCAR or Article 7, Title I proceedings, unless the hearing officer determines that the sale
was arm's length and is not explained away as abnormal in any fashion. Then, and only then, if
ARC did not offer the subject sale price at a ratio of.072%, and only in the case of a subject sale
between January I, 2022 and June 30, 2023, shall the ratio at the SCAR or Article 7, Title I
proceeding be .072% without a lime trend. Petitioners must advise ARC of the subject sale. Failure
to do so. will result in the ratio at SCAR or Article 7. Title I proceeding at .074%.
4. If ARC rescinds an ofTer during the review period, it shall not be deemed an offer, but ARC
may make a new offer subsequent to the rescission. If ARC makes a new offer during the review
period, then the ratio at the SCAR or Article 7. Title i proceeding shall be .074%. if ARC rescinds
the olTer and makes no new offer during the review period, the ratio shall be .072% at the SCAR or
Article 7. Title i proceeding. The revised offer may be a homifide offer of no reduction, and then
the ratio at SCAR or Article 7, Title 1 shall be .074%, This paragraph shall not apply if ARC
rescinds an offer due to changes made to the assessment roll (such as, but not limited to, a lot
grouping or apportionment) at the request oflhe property owner.
6 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
5. Tlie parties agree that at a SCAR hearing for the 2024/25 tax year, all parlies shall identify
the school district of any comparable sale submitted as evidence of value, whether the comparable
sale is submitted individually or as part of a comparative market analysis("CMA"),and only utilize
sales that occurred from Jan 1, 2022 to June 30, 2023 with no time trend.
6. The foregoing, notwithstanding, if the Office of Real Property Tax Services publishes a
Residential Assessment Ratio C'RAR") for the 2024/25 Nassau County assessment roll that is less
than or equal to .072%, then in all circumstances, the RAR shall be the ratio at SCAR or Article 7
Title 1.
7. ARC shall not make any offers on a grievance for a property that has a pending 2023/24
SCAR petition, except that it may make offers on such petitions on or after January 2, 2024. This
agreement governs the ratio for the 2024/25 assessment roll. The undersigned shall make no riirther
challenges to such ratio in SCAR or Article 7, Title 1 proceedings, or in any other court or
proceeding.
8. The parties desire to extend all the terms of the So Ordered Stipulation, under index No.
2010/410228. dated Dec. 6, 2016, as modified, herein for six years commencing with 2026/27 tax
year.
This agreement may be executed in any number of counterparts including counterparts transmitted
by facsimile orpdf, any one of which shall constitute an original ofthis Agreement.
NASSAU COUNTY ASSESSMENT REVIEW COMMISSION
Acknowledged, Agreed & Accepted:
Rep#: '^^9
Rep Company Name: ^ n /â– \J
Signature:
Printed Name: ^ ^^ - t/ c
7 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
Application Number: 3372353 For Tax Year: 2024/25 and Parcel ID:34274 02500
Are you the property owner? If not an authorization is required: Authorization Form
WARNING: Your session will time out after 20 minutes of inactivity.
Assessment Review Commission Application for Correction of Assessment AR 1
What is the type of property? ARl (Residential 1, 2 or 3 family house, including iow rise condominiums)(Form ARi)
Part A: General Information (Required)
Parcel ID Address Name on Roil Status
78 CALIFORNIA AVE HEMPSTEAD , MCAUUFFE JULIA AKHTER & Denied
34274 02500
NY 11550 TIMOTHY
Taxpayer-applicant's name Timothy McAuliffe and Julia McAuliffe
Other owners' names
Form Individual
Part B: Applicant's Requested Full Market Value (Required)
Applicant estimates and requests that the assessment be reduced based on full market value of 206,265
(NOTE: ARC does not go below your requested value in our review)
Is property offered for sale or under contract? No ^ Price
Part C: Contact Information and Designation of Representative (Required)
Name: Lawrence T Jones
Company: Lawrence T. Jones, Esq
Address: 1000 Franklin Avenue Ste 302
City, State, Zip: Garden City, NY 11530
Phone no: 5167471141 Email: ltjonesatty@cs.com
Representative type: Representative (must have authorization/signature of homeowner)
If the above information is Incorrect, please update it on vour AROW User Registration page
Rep #: 419
Contact Name and Email:Lawrence T. Jones, Esq(ltjonesatty@cs.com)
Hide
Part D: Property Information (Optional)
Year acquired 2002 Price 150,000 Arms-length sale v Year built 1923
Has any construction or alteration been started or completed in the past 3 years? No Cost as of Jan 2
During your ownership, have you expanded the house's living area by building up or out, or by converting a porch,
garage, attic or basement? No If yes, describe in the space at the end of Part D or in an attachment.
Type of home One Family Other:
Name of development or homeowners' association None
8 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF
WhatDOC.
part isNO. 1
currently used as a residence for the owners and their families?! All iPart: RECEIVED NYSCEF: 04/30/2024
Is the property offered for rent?; No v :Number of units Rent $
Attach copies of current leases.
What Is below the main part of the house? Unfinished Basement
Fill in number of:
Kitchens i Full baths
Half baths Bedrooms
Other rooms
Does the house have?
A garage? One Car
: No ^ Central air conditioning No : In-ground pool
No ^ Waterfront access No ^ A professional office or business use
Are any of these adjacent to or visible from the house?
Lj Waterfront â– Zi Park
â–¡ Railroad U Commercial property
U Apartment house I j Golf course
n Street with a painted center line or other traffic separation
f" None of these
Other facts
Part E: Recent Sales of Similar Houses (optional)
ParcellP Address Sale Date Sale Price Comments
34264 01120 click to search for parcel id 14 SEAMAN 08/24/2022 : : 272,000_
AVE
HEMPSTEAD
11550
44032 02840 click to search for parcel id 237 01/31/2022 ; ^265,000
RHODES
AVE
HEMPSTEAD
11550
34400 00260 click to search for parcel id 52 ,11/14/2022 I [255,000
ALBEMARLE 'Z
AVE
HEMPSTEAD
11550
9 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1
AROW internal RECEIVED NYSCEF: 04/30/2024
https://www.nassaucountyny.gov/arcvvebcitizen/Jsp/SalesLocalorPri.
NASSAU COUNTY Sales Locator - Weighted Adjusted Price of Selected Sales:
l.ONGiSL^^NiV • $274,887
Taxable Market Value: $292,000
Subject ""'""1 Saie'l â– Saie'f Sale 3
Parcel ID 34274 02500] 34264 01 120: 44032 02840, 34400 00260
Address 78'CALiFORNlA AVE] 2'T47sEAMAN AVE " 2I7 RHODES AVE 52 ALBEMARLE AVE
Zip Code HEMPSTEAD 11550! 4EMPSTEAD 11550: HEMPSTEAD 11550 HEMPSTEAD 11550
School HEMPSTEAD: HEMPSTEAD HEMPSTEAD HEMPSTEAD
Village Viilagd viiiage vn[age. Viliage
Proximity 0.0 Miles- TmIIcs 0.53 Miles 0.57 Miles
Sale 11/27/02 S150,000| 08/24/22 '$272,000' 01/31/22 $265,000: 11/14/22 $255,000
Time Adj 01/02/23 1 0l/02/23_ $272^000: 0l702/23 __$265,00_0; 01/02/23 ^255,000:
Book-Page ^ 11561-0688! ^ 14291-0660 14204-0231: 14327-0204
Use One Family Y One Family Y One Family Y; One Family Yi
Style â– BUNGALOW,COtTAGI^ COLONIAL: IBUNGALOW,COTTAGB jBUNGALOW,COTTAGE
Storics/Yr Built I 1923 2 1928^ 1 1927; ! 1 1926:
Waterfront [ No; No 1 Nc^ No
iRooms ; 7 Adjustments 7Adjustments | 6Adjustments! 1 5Adjustments
Lot Area 4,000 4,600 -2,400! i 4,800 -3,200i : 4,000 0
IfuH Bath 1 1 0' I 1 Oi j 1 0:
IHalfBath 1
0 6,000; j 0 6,000: i 0 6,000!
Living Area 1 1,117 1,040 4,620 [ 1,144 -1,620: 1 932 n,ioo|
Garage Size 1 0: ! 1 o; ! 0 6,0001
Basement FULL FULL 0 ; FULL 0; ! FULL 0;
1 Weight 34% {Weight 33 IWeighl 33 %;
Adj Price |i r $280,220 : $266,180 ; $278,100
1 of 3/16/2023, 1:51 PM
10 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
NASSAU COUNTY (http://lrv.nassaucountyny.gov)
LONG ISLAND,NEW YORK
Search (/) y Land Records Viewer â–¼ ASIE (https://apps.nassaucountyny.gov/ASIE/) Tax Map Verification (/tmv/)
Login (/login/)
(/getphoto.php?img=IMG_T491.JPG&ld=34274++02500)
Address; 78 CALIFORNIA AVE. HEMPSTEAD, 11550
Village: Incorporated Village of Hempstead -
School: Hempstead -1
Town: Hempstead
For translation services of all documents, please contact LanguageLine Solutions at 1 -800-752-6096 (tel:
+1-800-752-6096)/ www.languageline.com(https://www.languageline.com)
Section: 34
Block: 274
Lot: 250
Condo: I Select Language ^
Unit:
Powered by Google Translate (https://translate.google.com)
11 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
Values General and School Taxes Open and Paid Taxes Info Property Description Recent Sales My Nassau Info
Tax Class 1 Res Prognose (2021 Only)
2023-
Values Used School
for (•22-23) and
This Class 1 2026 - School ('25-26) and 2025 - School ('24-25) and 2024 - School ('23-24) and County/Town
Property County/Town '26' County/Town '25' County/Town '24' •23'
Fair Market $291,600 $291,600 $291,600 $291,600
Values
Effective $291,600 $291,600 $280,000 $291,600
Market Value
Level of .1% .1% .1% .1%
Assessment(%
of Market
Value)
Assessed Value 292 292 280 292
Tax Roll Status Tentative as of 1/2/24 Final as of 4/1/24 Final as of 4/3/23 Final as of
4/1/22
Taxable Status January 2, 2024 January 1, 2023 January 3, 2022 January 1,
Date 2021
The Assessed Value for Class I residential properties (excluding new construction and renovations) cannot be increased by more than 6%
per year or 20% over 5 years.
Note: Fair Market Value is the value determined by the Department of Assessment, which reflects the amount of money a buyer would be
willing to pay a seller for property offered for sale on an open market, over a reasonable amount of lime, where both the buyer and seller are
well informed and neither is under undue pressure to act.
View Appeals ARC (https:// SCAR (http:// CERTIORARI (http://
Process www.nassaucountyny.gov/2207/ www.nassaucountyny.gov/3763/ www.nassaucountyny.gov/3764/
How-to-Appeal-Your- Small-Claims-Assessment- Writs-of-Certiorari)
Assessment) Review)
View Value Changes To Current, Prior or Tentative Assessment Roll (/getappeals.php?id=34274++02500)
I Select Language ^
Powered by Translate (https://translate.google.com)
12 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
NASSAU COUNTY (http://lrv.nassaucountyny.gov)
n:)NG ISLAND,NEV>/ YORK
Search (/) Land Records Viewer â–¼ ASIE (https://apps.nassaucountyny.gov/ASIE/)
Tax Map Verification (/tmv/) Login (/login/)
II
(/getphoto.php?img=IMGJ491.JPG&id=34274++02500)
Address: 78 CALIFORNIA AVE. HEMPSTEAD, 11550
Viiiage: Incorporated Village of Hempstead -
School: Hempstead -1
Town: Hempstead
For translation services of all documents, please contact LanguageLine Solutions at 1-800-752-6096 (tel:
+1-800-752-6096)/ wvw.languageline.com (https://\AAWw.[anguageline.com)
I Select Language ~
Powered by Google Translate (https://translate.google.com)
13 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
Section: 34
Block:274
Lot: 250
Condo:
Unit:
Values General and School Taxes Open and Paid Taxes Info Property Description Recent Sales
My Nassau Info Tax Class 1 Res Prognose (2021 Only)
Date of Sale Sale Price Book Page Condition of Transfer
10/25/2018 $192,000 13733 0559 OTHER UNUSUAL FACTORS
09/24/2014 $501,295 13180 0861 DEED TYPE
04/30/2012 $0 12837 0396 BUYER IS ALSO SELLER
12/16/2008 $325,500 12468 0724 NONE
03/23/2004 $10,000 11790 0760 BUYER IS ALSO SELLER
05/12/2003 $280,000 11655 0520 NONE
11/27/2002 $150,000 11561 0688 NONE
03/01/2002 $16,600 11462 0223 OTHER UNUSUAL FACTORS
Copyright Nassau County, NY j 2024 I S®'®Ct Language ^
Powered by Go.gle Translate (https;//translate.google.coni]
14 of 15
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024
NVnCCOFCNTRr
Index No. Year
SUPREME COURT:STATE OF NEW YORK
PLEASE take notice that the within is a {certified) COUNTY OF NASSAU
tnie copy of a
duly entered in the olBce of the clerk of the within
named court on
Dated, IN THE MATTER OF THE SMALL CLAIMS
Your,etc. ASSESSMENT REVIEW FOR 2024-2025
LAWRENCE T. JONES.ESQ.
Attorneyfor
Office and Post Office Address
1000 Franklin Avenue, Suite 302
GARDEN CITY,NEW YORK 11530
To PETITION
SMALL CLAIMS
Attomey(s)for ASSESSMENT REVIEW
NoncK or nTTUMDrr
Signature(Rule 130-1.1-a)
ITJBASE notice th^ an order
of which die within is a true copy will be presented Prtni name beneath
Lawrence T. Jones, Esq.
for setdexi^nt to the Hon.
one of the judges of the within named Court, at LAWRENCE T. JONES.ESQ.
Attomeyfor Petitioner
on
Office and Post Office Address, Telephone
at M.
lOCX) Franklin Avenue, Suite 302
Dated,
GARDEN CTTY,NEW YORK 11530
Yours, etc.
516-747-1141
LAWRENCE T. JONES.ESQ.
Attorneyfor
To
Office and Post Office Address
1000 Franklin Avenue, Suite 302
Attcniiey(s)for
GARDEN CITY, NEW YORK 11530
Service of a copy of the within is hereby admitted.
Dated
To
Attcimey(s)for
Attoniey(s)for
1800 -Hunbeni^celsiorInc..nvciooi3
15 of 15
Preview
FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 RPTL730-A UCS 900 (Rev. July 2019) PETITION SMALL CLAIMS ASSESSMENT REVIEW IN COUNTIES OUTSIDE NEW YORK CITY (one petition per parcel) PARTI GENERAL INFORMATION SUPREME COURT, COUNTY OF Nassau 1. Filing# Calendar#. 2. Assessing Unit Nassau County 3. Date of final completion and filing of assessment roll 292 (a) Total (b) Exempt amount (c) Taxable assessed value (3a-3b) 292 April 30. 2024 4. Date of filing (or mailing) petition 5. Name of owner or owners of property: Timothy and Julia McAuliffe Address- California Ave, Hempstead NY 11550 Telephone#: 516-747-1141 6, If applicable, name and address of representative of owner, if representative is filing application: (Owner must complete Designation of Representative section.) Name of Representative: Lawrence T. Jones, Esq. Address- Franklin Avenue, Suite 302, Garden City, NY 11530 Telephone#: 516-747-1141 7. Description of property as it appears on the assessment roll. Tax Map # Section ^ Block ^^4 lq^ 8. Location of Property (street. Road highway number, and city, town or village) 78 California Ave Hempstead, NY 11550 1 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 PART II GROUNDS FOR PETITION ASSESSMENT REQUESTED A. Assessment requested on the complaint form filed with the Board of Assessment Review 1. Total assessment 148.51 per Stipulation 2. Exempt amount, If any A 3. Taxable assessment 148.51 per Stipulation MAXIMUM REDUCTION B. Calculation of equalized value and maximum reduction in assessment Property is NOT In a special assessing unit. ASSESSED VALUE - EQUALIZATION RATE = EQUALIZED VALUE 292 .001 $292,000 □ Property IS in a special assessing unit. ASSESSED VALUE - CLASS ONE RATIO = EQUALIZED VALUE 3. Q If the EQUALIZED VALUE exceeds $450,000, enter the ASSESSED VALUE here: Multiply the ASSESSED VALUE by; x.25 Enter the result here: The result is the maximum total assessment request reduction allowable. C. [/] UNEQUALASSESSMENT 1. The total assessment is unequal because the property is assessed at a higher percentage of full (market) value than (check one). □ (a) the average of all other property on the assessment roll, or (b) the average of residential property on the assessment roll. 2. Full (market) value of property: $206,265 Based on one or more of the following, petitioner believes this property should be assessed at of full (market) value: The latest State equalization rate for the assessing unit in which the property is located (enter latest equalization rate: %). 2-0 The latest residential assessment ratio for the assessing unit In which the property is located (enter residential assessment ratio: .072 %). 3.D A sample of market values of recent sales prices and assessments of comparable residential properties on which petitioner relies for objection (list parcels on a separate sheet and attach). 4. Statements of the assessor or other local official that property has been placed on the roll at -072 %. Petitioner believes the total assessment should be reduced to $ "^48.51 f-^jg amount may not be less than the total assessment amount indicated in Section A (1), or Section B (3), whichever is greater. 2 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 D. [ ] EXCESSIVE ASSESSMENT; 1, ( ] The total assessed value exceeds the full (market) value of the property. Total assessed value of property: $ Complainant believes the total assessment should be reduced to a full value of $ Attach list of parcels upon which complainant relies for objection, if applicable. This amount may not be less than the amount indicated in Section A (1), or Section B (3). 2. [ ] The taxable assessed value is excessive because of the denial of all or a portion of a partial exemption. Specify exemption (e.g., aged, clergy, veterans, etc). Amount of exemption claimed: $ . Amount granted, if any: $ . This amount may not be greater than the amount indicated in A (2). If application for exemption was filed, attach a copy of application to this petition. E. INFORMATION TO SUPPORT THE FULL(market) VALUE CLAIMED (Check One) 1. [/] Purchase price of propertv S "192,000 Date of purchase 10/25/2018 Relationship, if any, between seller and purchaser 2. [ ] If property has been recently offered for sale: When and for how long: How offered: Asking price: $_ 3. [ ] If property has been recently appraised: When: By Whom: Purpose of appraisal: Appraised value: $ 4. [ ] If buildings have been recently remodeled, constructed, or additional Improvements made, state: Year remodeled, constructed, or additions made: Date commenced: Date completed: Cost: $ 5. [ ] Amount for which your property is insured: $ Name of insurance company and policy number: 6. [/] Purchase price of comparable property(ies) recently sold: $ See attached PART III LISTING OF TAXING DISTRICTS Names of Taxing Districts 1 COUNTY' Nassau County 2. TOWN: Hempstead 3. VILLAGE: Hempstead 4. SCHOOL DISTRICT: Hempstead 3 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 PART IV DESIGNATION OF REPRESENTATIVE TO FILE PETITION I Timothy and Julia McAuliffe as petitioner (or officer thereof) hereby designate Lawrence T. Jones to 33 my representative in any and all proceedings before the Small Claims Assessment Review of the Supreme Court in Nassau County for purposes of reviewing the assessment of my real property as it appears on the 2024/25 ygsr assessment roll of Nassau County (assessing unit) Signature of Owner Date PART IV ELIGIBILITY AND CERTIFICATION certify that: (a) 1 he owner has previously tiled a complaint required tor administrative review or assessments. (b) The property is improved by a one, two or three family, owner-occupied residential structure used exclusively for residential purposes, and is not a condominium; except a condominium designated as Class 1 in Nassau County or as "homestead" Class in an approved assessing unit. (c) The requested assessment is not lower than the assessment requested on the complaint filed with the assessor or the Board of Assessment Review, (d) If the equalized value of the property exceeds $450,000, the requested assessment reduction does not exceed 25 percent of the assessed value. (e) I will mail, by certified mail, return receipt requested, or, deliver in person, within ten days after the day of filing this petition with the County Clerk, one (1) copy of this petition to the clerk of the assessing unit, or if there by no such clerk, then to the officer who performs the customary duties of that official. (f) 1 will mail by regular mail within 10(ten) days after the filing of the Petition with the County Clerk one (1) copy of the Petition to: (1) The clerk of the school dlstrlct(s)* within which the real property is located, or if there be no clerk or the name and address cannot be obtained, then to a trustee, (2) The treasurer of the county in which the property is located, and (3) The assessor, or, the chairman of the board of assessors (4) The clerk of the village, where the village has ceased being an assessing unit in accordance with Real Property Tax law § 1402(3), if the assessment to be reviewed is on a parcel located within such village. I certify that all statements made on this application are true and correct to the best of my knowledge and belief, and I understand that the making of any willful false statement of material fact herein will subject me to the provisions of the Penal law relevant to the making and filing of false instruments Signature of owner or representative Lawrence T. Jones, Representative Check here if evening hearing is desired0 (*NOTE: You are not required to file with the Buffalo City School District, the Rochester City School District, the Syracuse City School District or the Yonkers City School District.) 4 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 AR 10 Nassau County, New York • Assessment Review Commission WTvw.nassaucountynv.gov AUTHORIZATION TO REPRESENT AN INDIVIDUAL TAXPAYER IN AN APPLICATION FOR CORRECTION OF PROPERTY TAX ASSESSMENT The undersigned, owner-applicant and petitioner, hereby direct(s) and designate(s) LAWRENCE T. JONES, Attorney at Law,to act as the representative of the undersigned in any and all proceedings with respect to the premises described below before the County of Nassau Assessment Review Commission and with respect to Small Claims Assessment Review in the Supreme Court in Nassau County and with respect to all Supreme Court and other court proceedings for purposes of reviewing the assessment of the real property of the undersigned as it appears on the assessment roll of Nassau County for the tax year indicated below. The undersigned further confirmCs) and ralify(ies) all actions taken by LAWRENCE T. JONES on behalf ofthe undersigned with respect to said premises for said tax year assessment roil and the application of the undersigned for correction of Property Tax Assessment to be filed with the Nassau County Assessment Review Commission and with regard to all court proceedings. The below box must be completed by the property owner/taxpayer: The undersigned CERTIFIES that they are an aggrieved party within the meaning of the Real Property Tax Law and hereby authorizes the below representative to file with tlie Nassau County Assessment Review Commission Tax Year 2024/25 Representative Name Lawrence T. Jones Rep U 419 Aggrieved party: Timothy McAuliffe and Julia McAulilTe Relationship to property: Owners By: Signature «• Title (if applicable) , ^/ // 02 Printed Name: Timothy McAuliffe and Julia McAuliffe Date: Parcel ID Sec. 34. Blk. 274, Lot 250 Property address 78 California Avenue. Hempslead. NY 11550 5 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 BRUCE A. BLAKEMAN 0'4 STEPHEN A.BlICARIA County Executive Chairperson Nassau County Assessment Review Commission 240 Old Country Road,5"' Floor, Mineola, New York 11501 May 9, 2023 To: All Representatives of Class One Residential Property Owners Re: Stipulated Ratios for 2024/25 Assessment Roil for Class One Residential Properties The undersigned parlies hereby agree and stipulate to a class one ratio ("ratio") for the 2024/2025 Nassau County assessment roll of.072% during the administrative (grievance) review period with the Nassau County Assessment Review Commission ("ARC"), and a .074% ratio to be used for Small Claims Assessment Review ("SCAR")and Article 7. Title I proceedings. The parties further stipulate as follows: 1. ARC agrees to use its best efforts to resolve grievances during the administrative review period. .ARC shall make bona fuk, good faith olTers after a meaningful review considering all relevant factors affecting market value and such offers may include an offer of no reduction. A grievance proceeding to SCAR or Article 7, Title 1 which has not received any offer from ARC may proceed to SCAR or Article 7. Title I at the ratio of.072%. 2. .ARC will not review any grievance with an unresolved duplicate filing during the administrative review period. At the close of ARC's grievance review period, applicants with unresolved duplicate filings may proceed to a SCAR or Article 7, Title 1 proceeding only at the .074% ratio. 3. ARC shall review properties with a subject sale and make an offer for that property based on such sale, without a time trend, providing that it occurred between January 1,2022 and June 30. 2023, and was arm's length and not explained away as abnormal in any fashion. The ratio for such properties with a subject sale that occurred between January 1, 2022 and June 30. 2023 shall be .074% at SCAR or Article 7, Title I proceedings, unless the hearing officer determines that the sale was arm's length and is not explained away as abnormal in any fashion. Then, and only then, if ARC did not offer the subject sale price at a ratio of.072%, and only in the case of a subject sale between January I, 2022 and June 30, 2023, shall the ratio at the SCAR or Article 7, Title I proceeding be .072% without a lime trend. Petitioners must advise ARC of the subject sale. Failure to do so. will result in the ratio at SCAR or Article 7. Title I proceeding at .074%. 4. If ARC rescinds an ofTer during the review period, it shall not be deemed an offer, but ARC may make a new offer subsequent to the rescission. If ARC makes a new offer during the review period, then the ratio at the SCAR or Article 7. Title i proceeding shall be .074%. if ARC rescinds the olTer and makes no new offer during the review period, the ratio shall be .072% at the SCAR or Article 7. Title i proceeding. The revised offer may be a homifide offer of no reduction, and then the ratio at SCAR or Article 7, Title 1 shall be .074%, This paragraph shall not apply if ARC rescinds an offer due to changes made to the assessment roll (such as, but not limited to, a lot grouping or apportionment) at the request oflhe property owner. 6 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 5. Tlie parties agree that at a SCAR hearing for the 2024/25 tax year, all parlies shall identify the school district of any comparable sale submitted as evidence of value, whether the comparable sale is submitted individually or as part of a comparative market analysis("CMA"),and only utilize sales that occurred from Jan 1, 2022 to June 30, 2023 with no time trend. 6. The foregoing, notwithstanding, if the Office of Real Property Tax Services publishes a Residential Assessment Ratio C'RAR") for the 2024/25 Nassau County assessment roll that is less than or equal to .072%, then in all circumstances, the RAR shall be the ratio at SCAR or Article 7 Title 1. 7. ARC shall not make any offers on a grievance for a property that has a pending 2023/24 SCAR petition, except that it may make offers on such petitions on or after January 2, 2024. This agreement governs the ratio for the 2024/25 assessment roll. The undersigned shall make no riirther challenges to such ratio in SCAR or Article 7, Title 1 proceedings, or in any other court or proceeding. 8. The parties desire to extend all the terms of the So Ordered Stipulation, under index No. 2010/410228. dated Dec. 6, 2016, as modified, herein for six years commencing with 2026/27 tax year. This agreement may be executed in any number of counterparts including counterparts transmitted by facsimile orpdf, any one of which shall constitute an original ofthis Agreement. NASSAU COUNTY ASSESSMENT REVIEW COMMISSION Acknowledged, Agreed & Accepted: Rep#: '^^9 Rep Company Name: ^ n /■\J Signature: Printed Name: ^ ^^ - t/ c 7 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 Application Number: 3372353 For Tax Year: 2024/25 and Parcel ID:34274 02500 Are you the property owner? If not an authorization is required: Authorization Form WARNING: Your session will time out after 20 minutes of inactivity. Assessment Review Commission Application for Correction of Assessment AR 1 What is the type of property? ARl (Residential 1, 2 or 3 family house, including iow rise condominiums)(Form ARi) Part A: General Information (Required) Parcel ID Address Name on Roil Status 78 CALIFORNIA AVE HEMPSTEAD , MCAUUFFE JULIA AKHTER & Denied 34274 02500 NY 11550 TIMOTHY Taxpayer-applicant's name Timothy McAuliffe and Julia McAuliffe Other owners' names Form Individual Part B: Applicant's Requested Full Market Value (Required) Applicant estimates and requests that the assessment be reduced based on full market value of 206,265 (NOTE: ARC does not go below your requested value in our review) Is property offered for sale or under contract? No ^ Price Part C: Contact Information and Designation of Representative (Required) Name: Lawrence T Jones Company: Lawrence T. Jones, Esq Address: 1000 Franklin Avenue Ste 302 City, State, Zip: Garden City, NY 11530 Phone no: 5167471141 Email: ltjonesatty@cs.com Representative type: Representative (must have authorization/signature of homeowner) If the above information is Incorrect, please update it on vour AROW User Registration page Rep #: 419 Contact Name and Email:Lawrence T. Jones, Esq(ltjonesatty@cs.com) Hide Part D: Property Information (Optional) Year acquired 2002 Price 150,000 Arms-length sale v Year built 1923 Has any construction or alteration been started or completed in the past 3 years? No Cost as of Jan 2 During your ownership, have you expanded the house's living area by building up or out, or by converting a porch, garage, attic or basement? No If yes, describe in the space at the end of Part D or in an attachment. Type of home One Family Other: Name of development or homeowners' association None 8 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF WhatDOC. part isNO. 1 currently used as a residence for the owners and their families?! All iPart: RECEIVED NYSCEF: 04/30/2024 Is the property offered for rent?; No v :Number of units Rent $ Attach copies of current leases. What Is below the main part of the house? Unfinished Basement Fill in number of: Kitchens i Full baths Half baths Bedrooms Other rooms Does the house have? A garage? One Car : No ^ Central air conditioning No : In-ground pool No ^ Waterfront access No ^ A professional office or business use Are any of these adjacent to or visible from the house? Lj Waterfront ■Zi Park □ Railroad U Commercial property U Apartment house I j Golf course n Street with a painted center line or other traffic separation f" None of these Other facts Part E: Recent Sales of Similar Houses (optional) ParcellP Address Sale Date Sale Price Comments 34264 01120 click to search for parcel id 14 SEAMAN 08/24/2022 : : 272,000_ AVE HEMPSTEAD 11550 44032 02840 click to search for parcel id 237 01/31/2022 ; ^265,000 RHODES AVE HEMPSTEAD 11550 34400 00260 click to search for parcel id 52 ,11/14/2022 I [255,000 ALBEMARLE 'Z AVE HEMPSTEAD 11550 9 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 AROW internal RECEIVED NYSCEF: 04/30/2024 https://www.nassaucountyny.gov/arcvvebcitizen/Jsp/SalesLocalorPri. NASSAU COUNTY Sales Locator - Weighted Adjusted Price of Selected Sales: l.ONGiSL^^NiV • $274,887 Taxable Market Value: $292,000 Subject ""'""1 Saie'l ■Saie'f Sale 3 Parcel ID 34274 02500] 34264 01 120: 44032 02840, 34400 00260 Address 78'CALiFORNlA AVE] 2'T47sEAMAN AVE " 2I7 RHODES AVE 52 ALBEMARLE AVE Zip Code HEMPSTEAD 11550! 4EMPSTEAD 11550: HEMPSTEAD 11550 HEMPSTEAD 11550 School HEMPSTEAD: HEMPSTEAD HEMPSTEAD HEMPSTEAD Village Viilagd viiiage vn[age. Viliage Proximity 0.0 Miles- TmIIcs 0.53 Miles 0.57 Miles Sale 11/27/02 S150,000| 08/24/22 '$272,000' 01/31/22 $265,000: 11/14/22 $255,000 Time Adj 01/02/23 1 0l/02/23_ $272^000: 0l702/23 __$265,00_0; 01/02/23 ^255,000: Book-Page ^ 11561-0688! ^ 14291-0660 14204-0231: 14327-0204 Use One Family Y One Family Y One Family Y; One Family Yi Style ■BUNGALOW,COtTAGI^ COLONIAL: IBUNGALOW,COTTAGB jBUNGALOW,COTTAGE Storics/Yr Built I 1923 2 1928^ 1 1927; ! 1 1926: Waterfront [ No; No 1 Nc^ No iRooms ; 7 Adjustments 7Adjustments | 6Adjustments! 1 5Adjustments Lot Area 4,000 4,600 -2,400! i 4,800 -3,200i : 4,000 0 IfuH Bath 1 1 0' I 1 Oi j 1 0: IHalfBath 1 0 6,000; j 0 6,000: i 0 6,000! Living Area 1 1,117 1,040 4,620 [ 1,144 -1,620: 1 932 n,ioo| Garage Size 1 0: ! 1 o; ! 0 6,0001 Basement FULL FULL 0 ; FULL 0; ! FULL 0; 1 Weight 34% {Weight 33 IWeighl 33 %; Adj Price |i r $280,220 : $266,180 ; $278,100 1 of 3/16/2023, 1:51 PM 10 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 NASSAU COUNTY (http://lrv.nassaucountyny.gov) LONG ISLAND,NEW YORK Search (/) y Land Records Viewer ▼ ASIE (https://apps.nassaucountyny.gov/ASIE/) Tax Map Verification (/tmv/) Login (/login/) (/getphoto.php?img=IMG_T491.JPG&ld=34274++02500) Address; 78 CALIFORNIA AVE. HEMPSTEAD, 11550 Village: Incorporated Village of Hempstead - School: Hempstead -1 Town: Hempstead For translation services of all documents, please contact LanguageLine Solutions at 1 -800-752-6096 (tel: +1-800-752-6096)/ www.languageline.com(https://www.languageline.com) Section: 34 Block: 274 Lot: 250 Condo: I Select Language ^ Unit: Powered by Google Translate (https://translate.google.com) 11 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 Values General and School Taxes Open and Paid Taxes Info Property Description Recent Sales My Nassau Info Tax Class 1 Res Prognose (2021 Only) 2023- Values Used School for (•22-23) and This Class 1 2026 - School ('25-26) and 2025 - School ('24-25) and 2024 - School ('23-24) and County/Town Property County/Town '26' County/Town '25' County/Town '24' •23' Fair Market $291,600 $291,600 $291,600 $291,600 Values Effective $291,600 $291,600 $280,000 $291,600 Market Value Level of .1% .1% .1% .1% Assessment(% of Market Value) Assessed Value 292 292 280 292 Tax Roll Status Tentative as of 1/2/24 Final as of 4/1/24 Final as of 4/3/23 Final as of 4/1/22 Taxable Status January 2, 2024 January 1, 2023 January 3, 2022 January 1, Date 2021 The Assessed Value for Class I residential properties (excluding new construction and renovations) cannot be increased by more than 6% per year or 20% over 5 years. Note: Fair Market Value is the value determined by the Department of Assessment, which reflects the amount of money a buyer would be willing to pay a seller for property offered for sale on an open market, over a reasonable amount of lime, where both the buyer and seller are well informed and neither is under undue pressure to act. View Appeals ARC (https:// SCAR (http:// CERTIORARI (http:// Process www.nassaucountyny.gov/2207/ www.nassaucountyny.gov/3763/ www.nassaucountyny.gov/3764/ How-to-Appeal-Your- Small-Claims-Assessment- Writs-of-Certiorari) Assessment) Review) View Value Changes To Current, Prior or Tentative Assessment Roll (/getappeals.php?id=34274++02500) I Select Language ^ Powered by Translate (https://translate.google.com) 12 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 NASSAU COUNTY (http://lrv.nassaucountyny.gov) n:)NG ISLAND,NEV>/ YORK Search (/) Land Records Viewer ▼ ASIE (https://apps.nassaucountyny.gov/ASIE/) Tax Map Verification (/tmv/) Login (/login/) II (/getphoto.php?img=IMGJ491.JPG&id=34274++02500) Address: 78 CALIFORNIA AVE. HEMPSTEAD, 11550 Viiiage: Incorporated Village of Hempstead - School: Hempstead -1 Town: Hempstead For translation services of all documents, please contact LanguageLine Solutions at 1-800-752-6096 (tel: +1-800-752-6096)/ wvw.languageline.com (https://\AAWw.[anguageline.com) I Select Language ~ Powered by Google Translate (https://translate.google.com) 13 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 Section: 34 Block:274 Lot: 250 Condo: Unit: Values General and School Taxes Open and Paid Taxes Info Property Description Recent Sales My Nassau Info Tax Class 1 Res Prognose (2021 Only) Date of Sale Sale Price Book Page Condition of Transfer 10/25/2018 $192,000 13733 0559 OTHER UNUSUAL FACTORS 09/24/2014 $501,295 13180 0861 DEED TYPE 04/30/2012 $0 12837 0396 BUYER IS ALSO SELLER 12/16/2008 $325,500 12468 0724 NONE 03/23/2004 $10,000 11790 0760 BUYER IS ALSO SELLER 05/12/2003 $280,000 11655 0520 NONE 11/27/2002 $150,000 11561 0688 NONE 03/01/2002 $16,600 11462 0223 OTHER UNUSUAL FACTORS Copyright Nassau County, NY j 2024 I S®'®Ct Language ^ Powered by Go.gle Translate (https;//translate.google.coni] 14 of 15 FILED: NASSAU COUNTY CLERK 04/30/2024 04:00 PM INDEX NO. ER24351255 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/30/2024 NVnCCOFCNTRr Index No. Year SUPREME COURT:STATE OF NEW YORK PLEASE take notice that the within is a {certified) COUNTY OF NASSAU tnie copy of a duly entered in the olBce of the clerk of the within named court on Dated, IN THE MATTER OF THE SMALL CLAIMS Your,etc. ASSESSMENT REVIEW FOR 2024-2025 LAWRENCE T. JONES.ESQ. Attorneyfor Office and Post Office Address 1000 Franklin Avenue, Suite 302 GARDEN CITY,NEW YORK 11530 To PETITION SMALL CLAIMS Attomey(s)for ASSESSMENT REVIEW NoncK or nTTUMDrr Signature(Rule 130-1.1-a) ITJBASE notice th^ an order of which die within is a true copy will be presented Prtni name beneath Lawrence T. Jones, Esq. for setdexi^nt to the Hon. one of the judges of the within named Court, at LAWRENCE T. JONES.ESQ. Attomeyfor Petitioner on Office and Post Office Address, Telephone at M. lOCX) Franklin Avenue, Suite 302 Dated, GARDEN CTTY,NEW YORK 11530 Yours, etc. 516-747-1141 LAWRENCE T. JONES.ESQ. Attorneyfor To Office and Post Office Address 1000 Franklin Avenue, Suite 302 Attcniiey(s)for GARDEN CITY, NEW YORK 11530 Service of a copy of the within is hereby admitted. Dated To Attcimey(s)for Attoniey(s)for 1800 -Hunbeni^celsiorInc..nvciooi3 15 of 15