Property Tax Overview

• The amount of property tax charged is based on the tax rate percentage of the property's assessed value. The tax rate percentage is set by the local elected government and can only be lowered by appropriate political actions. However, the assessed value amount can be challenged by the owner. The assessed value is determined by the local property assessor, which is part of the local government. Suffolk County has 10 separate township political subdivisions, each with its own property assessor.
  
  

Local Assessment Grievance

• All the local property assessor offices are open to the public. A property owner should start the process of challenging the assessed value by having a meeting with her local office. The owner should bring evidence that the assessment is too high and ask that it be lowered. Such evidence is usually based on fair market value based on what comparable properties have sold for recently. Usually, an assessed value should not be higher than this fair market value. If the assessor agrees with the evidence, the assessment can be lowered as a result of this meeting. If the assessor disagrees, then the owner can go to the next step of administrative review.
  
  

Administrative Review

• The law requires that all the local townships have a Board of Assessment Review. Any aggrieved party can file an official complaint form regarding the assessed valuation and be entitled to a hearing before the BAR. An aggrieved party can be an owner, a purchaser or a tenant who is legally obligated to pay property tax. The law allows the complaining party to file and appear on his own, without third party representation. The complaint must be filed by the grievance day deadline, as established by each BAR. Only the current year's assessment can be challenged. If the BAR refuses to lower the assessment, then the next step is judicial review.
  
  

Judicial Review

• Judicial review is only allowed if the owner completed the administrative review process first. Judicial review has two separate components. One is an actual court trial, which will require competent legal representation. The other, which can be done without representation, is a Small Claims Assessment Review (SCAR). The owner must file a SCAR petition to request a hearing, as follows: two copies to the Suffolk County Clerk with a filing fee; one copy to the local assessor; one copy to the clerk of the local school district and one copy to the Suffolk County Treasurer. The law does not allow a trial appeal of the SCAR decision.