Exhibit,Appendix: Steven Mashaal v. The Department Of Assesssment Of The County Of Nassau, The County Of Nassau

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                                FILED: NASSAU COUNTY CLERK 06/24/2024
                           02/23/2024 04:47
                                      12:20 PM         INDEX
                                                        INDEXNO.
                                                              NO.611054/2024
                                                                  ER23711803
NYSCEF DOC. NO. 7
                2                                RECEIVED NYSCEF: 06/24/2024
                                                                  02/23/2024




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FILED: NASSAU COUNTY CLERK 06/24/2024
                           02/23/2024 04:47
                                      12:20 PM                                                                                               INDEX
                                                                                                                                              INDEXNO.
                                                                                                                                                    NO.611054/2024
                                                                                                                                                        ER23711803
NYSCEF DOC. NO. 7
                2                                                                                                                RECEIVED NYSCEF: 06/24/2024
                                                                                                                                                  02/23/2024
    RPTL730 Form #UCS 901, Rev 12/2014                                                                                                                 Page 2 of 2




                                                                                         COSTS
    AWARD
        OFCOSTS(Check                          if    applicable)
          Costs of $                 30.00                      are awarded to the petitioner,    to   be paid by the assessing      unit.


    Note to Hearing Officer: If the decision reduces theassessment by 50 percent or more of the claimed reduction in assessment,
    you MUSTaward costs of $30.00. If the decision reduces the assessment by less that 50 percent of the claimed reduction in
    assessment, you MAYaward costs of up to $30.00.

                                                                       ANDTAXING JURISDICTIONS
                                     NOTICE OFREQUIREDACTION BYASSESSING
    This decision grants your petition in whole or in part.      The assessment will be changed, if possible, before the levy of taxes, or a
    refund of taxes will be made within 90 days of the date of this decision.       Attached is a list of the name(s) of the person(s) or
    department(s)    in this county responsible for taking  this  action. Comparethe    names of the taxing jurisdictions listed  in PARTIll of
    your petition with the name(s) listed in the attachment to determine the appropriate person(s) or department(s)            to be contacted,
    if the need arises.




    State below, the findings             of fact     concerning       the assessment,    and the basis    for your decision.


   The market      valuation         date       is     January     2,   2022.

   The proper      level   of   assessment                 valuation      rate   is   .00082%.

   The subject property              is   presently          assessed       at   $2377 which equates         to   an assessed market value        of
   $2,898,780.

   Petitioner   argues that the gross living area ("GLA") for the subject property is miscalculated as the below grade
   GLAor     also known as the basement of the property is included in the total GLA. Petitioner    argues that the
   applicable GLA for the property is 4,578 sq. ft. At the hearing,   Petitioner submitted, among other things, an email
   between the property owner and the county in which the county clarifies       that the GLA includes the finished    living
   area and recreation     room; blueprints  of the property; and comparable's using a GLA of 4,578 sq. ft. Petitioner
   further  submitted, among other things, a video of the basement of the subject property.

   In response, the county argues that the applicable GLA for the subject property is 5,585 sq. ft. The county argues
   that the GLA includes only the livable area of the basement. The county submits comparable's with the GLA for
   the subject property as 5,585 sq. ft.

   Based on the        foregoing,    I find Petitioner's arguments unavailing and agree with the county that the applicable
   GLAis 5,585         sq. ft. Giving weight to the video provided by the Petitioner,  the current GLA includes all livable                                  area
   for the property.


   Nevertheless,       an adjustment                  is   warranted.

   The best evidence     market value as of the valuation date is Respondent's adjusted comparable #2 and #3.
                                of
   When averaged           together,
                               placing a greater weight on those sales which most closely approximate the valuation
   date, GLA, style and lot size, such sales indicate     an approximate market value of $2,705,548, which translates                                            to
   an assessed value of $2219, establishing     Petitioner's  entitlement to a reduced assessed market value.


                                                             N                                            Nameand Address   of Hearing Officer




                                                                                                          TIFFANY N. MOSELEY,ESQ.
                                                                                                          NASSAUCOUNTYSUPREME COURT
  Signature                                                                                               100 SUPREME
                                                                                                                    COURTDRIVE
                                                                                                          MINEOLA, NY 11501


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