A Lesson in Fairness: What the Rest of New York Can Learn from Nassau County’s Property Tax System
Benjamin Franklin famously wrote that “nothing can be said to be certain, except death and taxes.” And for homeowners across New York, one thing is certain: they will receive a property tax bill each year. But while the bill is inevitable, the accuracy of the assessment behind it is not. Mistakes happen—sometimes costly ones—and when they do, homeowners need strong protections to ensure they’re not paying more than their fair share.
As a certified appraiser in New York for over 35 years and a property assessment expert for the past 25, I’ve seen firsthand that assessment errors are not uncommon. Local governments—whether in Nassau County or elsewhere across the state—can and do make mistakes. That’s why it’s critical for homeowners to have broad rights to review and challenge their property tax assessments. It’s not just a procedural right—it’s a safeguard for fairness, transparency, and accountability.
Nassau County stands out as a model in this regard. There, residents are not only given full rights under New York State’s Real Property Tax Law to challenge their assessments through the Tax Certiorari process—they are actively encouraged to exercise them. Homeowners are empowered to hold the system accountable and are reminded regularly by local officials and taxpayer representatives about their rights. It’s a system designed to ensure residents pay only their fair share—and the people of Nassau County are strongly committed to preserving it.
Tens of thousands of Nassau homeowners make use of this process every year. Many file challenges on their own, while others turn to experienced professionals for guidance. Both paths are valid and effective, reinforcing the accessibility and strength of the system. As reported by the press, the success rate for assessment challenges is high—because those who file are often genuinely over-assessed. The County, for its part, is committed to giving every homeowner a fair hearing and following state law to determine an accurate, equitable valuation.
Much of the system’s continued success is due to the highly skilled professionals who assist homeowners through the challenge process. These representatives bring deep experience, advanced tools, and localized knowledge to the task. They work closely with local assessors to evaluate assessments against real market data, identifying discrepancies that could result in unfair taxation. When a property is over-assessed, they act swiftly to secure relief for their clients. And when the assessment is fair, they advise clients accordingly—ensuring the system isn’t overwhelmed with unnecessary claims.
Importantly, this dynamic doesn’t pit taxpayers against local government—it promotes transparency and integrity. It creates a balanced and responsive framework where both sides are engaged in ensuring fairness. It is no surprise that Nassau homeowners overwhelmingly support the ability to challenge assessments and view it as a vital component of their property rights.
As New York grapples with rising housing costs and what Governor Hochul has called an “affordability crisis,” other jurisdictions would do well to look to Nassau County for guidance. Giving residents the full and fair opportunity to challenge their property assessments is not just good policy—it’s an essential way to build trust between citizens and government.
Nassau County has proven that when homeowners are equipped with rights, representation, and respect, the result is a system that works. It’s time the rest of the state followed suit.
John Watch is New York State Certified General Real Estate Appraiser who has advised New York State government on assessment and property tax matters in various capacities for over two decades.
