LAURA CURRAN
Nassau County Executive

DAVID F. MOOG, IAO
Nassau County Assessor

NASSAU COUNTY DEPARTMENT OF ASSESSMENT

240 Old Country Road
Mineola, New York 11501

Taxpayer Protection Plan Statement
(For comparison purposes only. THIS IS NOT A TAX BILL)
CURRENT PROPERTY OWNER
PARCEL INFORMATION
29076  00210
5 HIGH CT
BAYVILLE, NY 11709
One Family Year-Round Residence - 0.2687Acres
About the Taxpayer Protection Plan

Last year, Nassau County Executive Laura Curran completed the long overdue countywide property reassessment. The reassessment was a necessary step to restore accuracy and fairness to the County's broken and corrupted assessment system. To phase in and smooth out the results, the County Executive developed the Taxpayer Protection Plan. If you are expecting to receive an increase in taxes, the Taxpayer Protection Plan will protect you from the immediate and full increase. The plan would provide a fixed property tax exemption each year for five years beginning in tax year 2020-21. The plan would phase in any increase to your property's value, with 20% of the increase being added every year for five years. This will effectively spread out any changes, increases and decreases, in taxes due to the reassessment.

Status: County Executive Curran secured authorization for the Taxpayer Protection Plan from New York State in April 2019. For over 10 months, County Executive Curran has urged the Nassau County Legislature to call for a vote and finally approve the plan.

Update: Last summer, the County posted a hypothetical estimate of your 2020-21 taxes under the Taxpayer Protection Plan based upon your 2020-21 tentative assessment and 2018-19 tax levies. This statement is an update based upon 2019-20 levies. Please see further explanations herein.

Fixing Nassau County's Broken Assessment System - March 2, 2020

2020-21 Market Value 1 
  • $809,000
Current 2019-20 Taxes 2 
  • 2020 County $4,227.77
  • 2020 Town and Special Districts $1,147.24
  • 2019-20 School District $16,580.48
  • 2019-20 Total Taxes $21,955.49
Hypothetical 2020-21 Taxes with the Taxpayer Protection Plan  3 
  • 2021 County $3,677.94
  • 2021 Town and Special Districts $1,000.98
  • 2020-21 School District $14,945.21
  • Hypothetical 2020-21 Total Taxes with the Taxpayer Protection Plan $19,624.12
Hypothetical 2020-21 Taxes without the Taxpayer Protection Plan  4 
  • 2021 County $2,441.16
  • 2021 Town and Special Districts $667.42
  • 2020-21 School District $10,559.40
  • Hypothetical 2020-21 Total Taxes without the Taxpayer Protection Plan $13,667.98

EXPLANATIONS

2020-21 Market Value

Box  1  SHOWS THE COUNTY'S DETERMINATION OF THE UPDATED MARKET VALUE OF YOUR PROPERTY FOR THE 2020-21 TENTATIVE ASSESSMENT ROLL AS A RESULT OF THE RECENT COUNTY REASSESSMENT.

IN 2018, COUNTY EXECUTIVE CURRAN ORDERED THE REASSESSMENT OF ALL PROPERTIES IN THE COUNTY TO RESTORE ACCURACY, FAIRNESS AND INTEGRITY TO THE COUNTY'S BROKEN AND CORRUPTED ASSESSMENT SYSTEM. THIS WAS THE FIRST REASSESSMENT IN NEARLY A DECADE SINCE THE PRIOR ADMINISTRATION FROZE THE ASSESSMENT ROLL IN 2011. SINCE THE LAST REASSESSMENT, THE MARKET VALUES OF MOST RESIDENTIAL PROPERTIES IN THE COUNTY HAVE INCREASED SIGNIFICANTLY. PROPERTY VALUE INCREASING IS GOOD NEWS FOR HOMEOWNERS.

Current 2019-20 Taxes

Box  2  shows the current taxes levied on your property on the County’s 2019-20 tax roll. This provides you with a comparison to the hypothetical 2020-21 taxes in boxes 3 and 4.

Hypothetical 2021 Total County Taxes with the Taxpayer Protection Plan

Box  3  shows your hypothetical 2020-21 taxes with County Executive Curran's Taxpayer Protection Plan, using your 2020-21 tentative assessment and the tax levies for tax year 2019-20. These estimates are for illustration only and not actual taxes to be levied for 2020-21.

This box shows the effect of the first year of the Taxpayer Protection Plan on your hypothetical 2020-21 taxes, which would provide exemptions over a five-year period beginning in tax year 2020-21 for class one residential property owners experiencing marketplace valuation increases as a result of the reassessment. The Taxpayer Protection Plan would effectively spread out any relative changes, increases and decreases, in tax burden due to the reassessment over the five-year period. This phase-in would only be effective if the Taxpayer Protection Plan is adopted by the Nassau County Legislature. County Executive Curran has submitted legislation to the County Legislature to ensure the Taxpayer Protection Plan would go into effect in time for the County's 2020-21 final assessment roll, and the Legislature must act on the legislation.

The plan properly balances the need to restore fairness and equity to the roll with the obligation to protect residents and the local housing market from sudden and drastic increases in tax burden. In doing so, the plan would provide a steady path forward for all residents after nearly a decade of turmoil under the broken and unfair assessment system caused by the frozen roll.

Hypothetical 2020-21 Total Taxes without the Taxpayer Protection Plan

Box  4  shows your hypothetical 2020-21 taxes without County Executive Curran's Taxpayer Protection Plan, using your 2020-21 tentative assessment and the tax levies for tax year 2019-20. This box shows the effect on your hypothetical 2020-21 taxes if the Nassau County Legislature does not approve the Taxpayer Protection Plan. If the plan is not approved, any relative change in your tax burden, whether an increase or decrease, will not be spread out and no protection would be afforded to homeowners and the Nassau County housing market.

Contact the Legislative Majority at 571-6200 Ext. 7 to support the County Executive's Taxpayer Protection Plan.

You may view further information regarding your parcel online at www.mynassauproperty.com.