"Rosenfeld & Maidenbaum, LLP
is dedicated to helping you
maintain a fair assessment of your home."

If you own property in Nassau County, you are undoubtedly aware that Nassau County property taxes continue to be in the headlines.  Nassau County residents remain dissatisfied with unfair assessments and an overly complicated review process.

At Rosenfeld & Maidenbaum, LLP, we believe an informed homeowner should choose a representative based on a firm understanding of the reduction process.

The following are some facts regarding the assessment review process and how Rosenfeld & Maidenbaum, LLP works to protect its clients' rights.

  • Rosenfeld & Maidenbaum, LLP is a law firm that has been reducing Nassau County assessments for almost twenty years, and has saved millions of dollars for tens of thousands of homeowners;
  • We do not rely on gimmicks or attempt to unduly pressure you in our letters.
  • We strive to give individualized attention to each case.
  • Our firm does not market to every homeowner. We typically contact you after conducting a preliminary analysis to determine whether you have a meritorious case for a reduction.
  • Unlike other mailings you may have received, our letters never reveal to neighbors our clients’ confidential information or seek to link stale or irrelevant data to potential claims.
  • Obtaining an assesment reduction and/or receiving a refund (if applicable) can take several years. A homeowner needs to file each year that the property is over-assessed even if the prior year’s case is still pending.
  • Your assessment cannot be raised as a result of filing a grievance or an appeal. However, regardless of whether or not you file, the County may reassess your property each year.
  • In most cases, there are two distinct stages in the tax reduction process. When you file with ARC, you are simply requesting the County reconsider its own assessment.
  • In order to obtain a reduction, often it is necessary to complete the second step by filing a Small Claims Assessment Review Proceeding in Supreme Court. Year after year, we are successful in obtaining court ordered reductions for cases that were denied by ARC.
  • If your house is located within an incorporated village, after meeting our analytical requirements, we will also file a case in the Village.
We believe the County relies on misleading mathematical gamesmanship to lull taxpayers into waiving their rights to have their tax assessment reviewed, by
  • Under-assessing through inaccurate levels of assessment, to mislead taxpayers into believing their taxes will go down. Under-assessing does not lower your taxes; in fact, it means that you may be paying more than your fair share of the taxes relative to your neighbors; and
  • Using inappropriate time-trending. Incredibly, County representatives show up at Small Claims Assessment Review Hearings and, in the vast majority of cases, argue that homes are worth significantly more than the value determined by the County on the tax roll. In an attempt to defeat your tax challenge, the County blatantly uses sales at the height of the market and makes inaccurate time adjustments that contradict its own reports, in order to artificially inflate the value of your home.
Nassau County homeowners should also note that the County website no longer provides comparable sales data to show how it assessed your property, which was available for the past several years. Instead of providing the public the transparency it deserves, the County has taken steps to make it more difficult for homeowners to understand their assessment.

The result is that, once again, many Nassau County taxpayers are paying more than their fair share of the tax burden.

From beginning to end, the process now includes more technical arguments, procedural obstacles and objections by the County than ever before. In most cases there are two distinct stages in the tax reduction process, but the recent Assessment Review Commission correspondence only focuses the first stage. When you file with ARC, you are simply requesting the County reconsider its own assessment. Our research of County data indicates that ARC denies approximately 85% of applications filed.* At that point, the second step of the process of filing a Small Claims Assessment Review appeal in Supreme Court, for review by an independent hearing officer may be necessary. Although prior results do not guarantee a similar outcome, our records indicate that in addition to first stage reductions the remaining half of our cases receive reductions through court ordered decisions despite being denied by ARC.

In addition to arguing value at SCAR hearings, we also challenge a unilateral and arbitrary level of assessment (LOA) set by Nassau County. Our expert's reports show that in 2010/11 and 2011/12 many properties are implicitly over-assessed by as much as approximately 10% as a result of the County’s inaccurate LOA. Similarly, homeowners have heard considerable fan-fare regarding the 6% cap on assessments, but are unaware that this may have a discriminatory effect on many properties, and that Nassau County may use the 6% cap to manipulate the LOA in its favor.

Please click here for a more detailed explanation of the effect of the LOA, under-assessing, and time-trending. We want you to understand.

Our goal is to obtain the best possible results for our clients by addressing the County’s methodology in a way most homeowners cannot. Our custom designed computer system allows us to access comprehensive sales data, which we then analyze and adjust to the unique aspects of your home. We are fully prepared with expert ratio studies commissioned by a noted economist to refute the County’s LOA, as well as market analyses and our own reports regarding time-trending.
The law firm of Rosenfeld & Maidenbaum, LLP provides all of these services for you. We file both with ARC and a SCAR proceeding, if we believe you have a meritorious case for a reduction. We prepare for and attend all hearings on your behalf. Most homeowners, as well as many other representatives, do not have the data or ability to effectively make these arguments. In order to retain us, please call 516-569-8100 to request a Tax Grievance Authorization. We will file a grievance prior to the April 23, 2011 extended deadline, and an appeal, in April, 2012 (if applicable). We will appear at all conferences and hearings relating to the matter.

If you do not file, you will not have another opportunity to grieve your property taxes until the 2013/14 tax year. A court imposed filing fee (currently $30) applies only if and when an appeal is filed.

Allow us to assist you in protecting your rights!

*Excluding 6% adjustments made as a result of a Small Claims Assessment Review hearing the previous year.

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132 SPRUCE STREET
CEDARHURST, NEW YORK 11516

Tel: (516) 569-8100
Fax: (516) 569-8105



The Report of the Residential Members of the Assessment Reform Team (ART) and the Taxpayer’s Bill of Rights

ART was appointed by County Executive Edward Mangano to review the current assessment process in Nassau County in order to develop a more equitable, transparent and efficient system of assessment review.

The ART Report sets forth the necessary steps to alleviate, in part, the impending fiscal crisis faced by the County. The report notes that the County's inability to effectively utilize the Assessment Review Commission, as well as the skewed allocation of limited resources to the Department of Assessment rather than to ARC, have proven to be major contributing factors to the underlying problem.

ART believes that in adopting and implementing the solutions outlined in the Report, the County will best be equipped to bring about the reforms necessary to herald in a new era of fairness and accountability for taxpayers throughout Nassau County.

ART has also proposed a Taxpayer’s Bill of Rights which we have adopted for all of our clients.