Challenging an Assessment

Filing an Application

Applications for reduction in real property assessment for the Village of Freeport must be filed in the Village Assessor's office between November 1st and the third Tuesday in November each year. Necessary forms and a booklet about how to challenge your assessment are available in the Village Assessor's office in October of each year. You may also download forms and obtain additional information from the New York State Office of Real Property Services website.

Documentation
If you file, you should provide information substantiating the value of your home. If you purchased the house recently, a copy of the closing statement and a copy of the appraisal you obtained for mortgage purposes are very useful. If you haven't purchased your home recently, an appraisal or a list of three or four comparable properties that have sold in the past year is useful.

Such a listing should include the address, section, block and lot number, date of sale, sale price, lot size, number of rooms, number of bathrooms, size and style of the building, whether it has a fireplace or central air conditioning or a swimming pool.

For Assessment Challenges Filings

The residential assessment ratio (RAR) and the equalization rate for the Village of Freeport are determined by October 1st by the New York State Office of Real Property Services. The residential assessment ratio is used only for challenging the assessments of homes. RAR represents the median ratio of assessed value to market value of all homes sold in Freeport in the past year. Both ratios are subject to change each year.

To use the RAR, divide your assessed value by the RAR (ex: if RAR is 1.88, the assessed value divided by .0188 equals the equalized value). If your house is worth considerably less than that, you should consider challenging your assessment. Unless you can prove that your house is assessed at a higher percentage of value than the current residential assessment ratio, your chance of a successful assessment challenge is negligible.

Notification and Appeal

If you file an assessment grievance in Freeport by the third Tuesday in November, a notice will be sent to you at the end of December or early in January. If you got a reduction, the amount of reduction will be specified in the notice. The change will be reflected in the Village tax bill you receive in March. If you didn't get a reduction, the reason will be specified in the notice.

Owners of one, two and three-family homes who are dissatisfied with the decision of the Freeport Board of Review may file a small claims assessment review (SCAR) case within 30 days after the final assessment roll is published. Basically, this means you can file the small claims case in January. Please see important dates for exceptions. It costs $30.00 to file. Forms are available from the Nassau County Clerk, 240 Old Country Road, Mineola NY 11501. You must file the form and pay the fee at the County Clerk's Office and submit a copy to the Freeport Assessor's office. Please check with the County Clerk for filing requirements.

Your County Assessed Value
Your assessment for Village purposes and your assessment for County, Town and School purposes are separate. A reduction in your County assessment does not automatically entitle you to a reduction in your Village assessment and vice versa.

If you want a reduction in both places, you need to file separately in both places. The time for filing an assessment protest with Nassau County and the form you must use are different. So is the assessment ratio you must use to establish unequal assessment. Please contact the Nassau County Department of Assessment at 516-571-1500 for additional information.