Why File How to File Calculator Savings FAQ Glossary Checklist
⚠ As of February 2026. The numbers, multipliers, and Level of Assessment change every year. Always verify the current year's figures before filing. What you see here applies to the 2027/2028 tax year.
Tax Year 2027/2028 · Filing Period: Jan 2 – Mar 2, 2026

Nassau County Tax Grievance Guide

Calculate your reduction, get your Part B and Part D responses, estimate your savings, and learn exactly how to file — all in one place. Free. No attorney needed.

80%+
of self-filers got reductions
$0
cost & risk to file
Complete the steps below to file your grievance

Why You Should File Every Year

Nassau County froze the assessment rolls again this year while home prices continued to rise. That means the Level of Assessment (LOA) keeps getting more inaccurate. The projected LOA for 2027/2028 is 0.00053 — meaning the county is treating assessed values as if they represent only 0.053% of a home's true market value.

When you multiply your assessed value by 1,866 (the working multiplier for this LOA), you get what the county implies your home is worth. For many homeowners, that number is wildly higher than what the home could actually sell for. That gap is what makes you over-assessed — and that's what a grievance corrects.

Even if your home seems properly assessed, you should still file. When your neighbor gets a reduction and you don't, the tax burden shifts to you. Filing protects you. There is zero risk — your assessment cannot be increased because you filed a grievance. You can only save money or stay the same.

Key insight: The county freezes the assessment rolls, but home prices keep climbing. Every year they don't update the rolls, the system becomes more inaccurate — and more favorable for homeowners who file grievances. This has been happening for 5 consecutive years.

Step-by-Step: How to File Your Grievance

The entire process takes about 20–30 minutes. Follow these steps in order.

⏰ Critical warning: The AROW system times out after 20 minutes of inactivity and all unsaved work is lost. Smart strategy: Complete Parts A, B, and F first to get your confirmation number, then come back for Parts D and E.
1

Register with ARC

Go to askarcnassau.com and click "ARROW" in the left menu, then "Register with ARC." Fill in all required fields using an email you check frequently. Create your user ID and password. Click "Complete Registration" once — then check your email (and spam folder) for a confirmation link. After confirming, log in.

2

Start Filing Using the Sales Locator

After logging in, click "Sales Locator" to search for your property. Enter your house number and street name only — don't include "Street," "Ave," "Road," etc., because the system uses abbreviations. Verify that your property details (square footage, bedrooms, bathrooms) are roughly accurate.

Search tip: If your property doesn't appear, try just your house number + the first word of your street name. The system is finicky with abbreviations.
3

Find Your Comparable Sales

Click "Find Sales." The system will show recently sold homes similar to yours. Use the first 5 homes that come up. This is the single most important piece of advice — using the system's first 5 results means nobody can accuse you of cherry-picking, and these homes are almost always in your neighborhood with similar size and style.

What counts as a comp: Only actual sold homes count. Not your neighbor's assessment. Not Zestimates. Not foreclosures, short sales, or sales between family members. ARC can only consider actual closed sales. You can also find comps on Zillow (closed sales only), Realty.com, or MLS listings.
4

Select Comps & Get Your Numbers

Check the boxes next to your first 5 comps, then click "Check Selected Properties" or "Continue to Submit." The system calculates adjustments and gives you a Weighted Adjusted Sale Price. That's the key number. Write it down, then enter it into the Grievance Calculator below along with your Taxable Market Value.

5

Complete Part A — Property Information

Enter your Parcel ID or search by address. List all co-owners (spouse, parent, etc.) — only people listed on the application can contact ARC about the appeal. Choose electronic communication so you receive offers by email (this cannot be changed after the filing period ends).

6

Complete Part B — Market Value Estimate

Paste the Part B number from the Grievance Calculator below. Enter it as a plain number — no dollar signs, no decimals, no commas. Double-check for extra zeros. Remember: this number is your floor. ARC cannot reduce your assessment below what you request here.

7

Complete Part D — Other Facts

Click the pink "Display" tab to open Part D. The Grievance Calculator below generates a ready-to-paste paragraph for the "Other Facts" text box. Just copy it and paste it in — that's all you need here.

Don't skip Part D. 85% of filers leave it blank. The calculator below generates a ready-to-paste statement for you — just copy it in.
8

Part F — Certification & Submit

Enter the CAPTCHA (it's not case sensitive), select "Owner" from the dropdown, review everything, and click "Submit Application Form" ONCE AND ONLY ONCE.

⚠ DO NOT click Submit more than once. Multiple clicks create duplicate applications, which result in an automatic denial until the extras are withdrawn. Click once, wait for the confirmation screen, and save your confirmation number immediately.
9

Wait for Your Decision

You'll receive a confirmation email. Then you wait. Decisions typically come between September and November by email. You MUST open the email and ACCEPT the offer, or the reduction does not count. Check your spam folder regularly during that window. The reduction affects October 2027 school taxes and January 2028 county taxes.

Grievance Calculator

After you've selected your top 5 comps in Sales Locator, plug these two numbers into the calculator. Everything below will auto-populate — no buttons to click.

Your Assessed Value (TAV)
County Implies Your Home Is Worth
Your Comps Say It's Worth
What Your AV Should Be
Reduction Requested

Visual Breakdown

📋 Copy the Number Below Into Part B

This is your requested full market value. Enter this exact number in Part B of the AROW form. No dollar signs, no decimals, no commas — just the number.

Important: The number you put in Part B is your floor. ARC cannot reduce your assessment below what you request. This is not a negotiating starting point — enter the number the calculator gives you.

📝 Copy the Statement Below Into Part D

Paste everything below into the “Other Facts” text box in Part D of your AROW application.

Enter both values above and your Part D statement will appear here.

Savings Estimator

Look up your property taxes at lrv.nassaucountyny.gov and enter the amounts below. Check the "School Taxes" and "General Taxes" tabs on that site. Your savings will calculate automatically.

Annual Savings If Full Reduction Granted
Annual Savings — Conservative (5% Reduction)
5-Year Savings If Full Reduction Granted
5-Year Savings — Conservative (5% Reduction)

After You File — What to Expect

When You Get an Offer

If the reduction is 5–6% or more: Accept it. You can always file again next year for an additional reduction.

If the reduction is 2–4%: Generally accept it and file again next year. Something is better than nothing, and reductions compound over time.

If denied or under 2%: Consider filing for a Second Review or SCAR (Small Claims Assessment Review) through the County Clerk's office.

🛡 Your assessment CANNOT be raised because you filed. There are only two possible outcomes: (1) your assessment stays the same, or (2) you receive a reduction offer. There is zero risk.

Making Changes After Submitting

You can make changes until March 2, 2026. Go to "Appeal Filing/Status/Change" → set the tax year to 2027–28 → "Search for Appeals" (leave fields empty) → click your application → make changes → click "Submit Changes" in that specific section. Never click "Submit Application" again — that creates a duplicate.

Special Situations

Recently Purchased (last 3 years): Your purchase price is your best evidence. In Part D, write: "I purchased my home on [date] for $[price]. At the correct LOA of .0053, my assessed value should be no higher than [purchase price × .00053]." Upload your closing papers.

Two-Family Homes: If the system doesn't show two-family comps, use one-family comps and note in Part D: "This is a two-family home. The only meaningful difference is an extra kitchen, which adds approximately $30,000 in value over comparable one-family homes."

Recent Renovation or Extension: You are not required to disclose work until a Certificate of Occupancy (CO) has been issued. File based on what the county currently has on record.

Can't Find Good Comps: If you can't find comparable homes that are the exact same style, focus on square footage, living area, and room counts instead. Professional firms face the same challenge — work with what's available.

Frequently Asked Questions

Can my assessment go UP because I filed a grievance?
No. According to ARC, there are only two possible outcomes: (1) your assessment stays the same, or (2) you receive a reduction offer. Your assessment cannot increase from filing. There is zero risk.
Do I have to file every year?
Yes, you should file every year. Because the Level of Assessment changes annually and other homes in your school district may receive reductions, the tax burden can shift to you if you don't file. Filing every year protects you from subsidizing your neighbors' reductions.
What is the Part B number and why does it matter?
Part B is where you enter what you believe your property's full market value is. This is your floor — ARC cannot reduce your assessment below the value you request. It's not a negotiating starting point, so enter the calculated number accurately. No dollar signs, no decimals.
I recently purchased my home. Can I still grieve?
Yes. However, your recent purchase price is strong evidence of current market value and won't be ignored during review. If your purchase price is less than the county's implied FMV (your assessed value × 1,866), you have a solid case. Upload your closing papers as supporting documentation.
I can't find comps that are the same style as my house. What do I do?
Work with what's available. If you can't find similar styles, professional grievance firms can't either. Focus on square footage, living area, and room counts instead. Think like a buyer — if they couldn't find their preferred style, what alternative would they consider?
Can I compare my neighbor's assessment to mine?
No. ARC is not allowed to consider assessed values of other properties — that's how the law is written. Reviews must be based on actual home sales (closed transactions) only. Only sold homes count as comparables.
What if I accidentally clicked Submit twice?
Duplicate applications result in automatic denial until the extras are withdrawn. Go to "Appeal Filing/Status/Change" and withdraw the duplicate(s). Only one application per parcel is allowed.
What adjustments does the system make to comps?
The Sales Locator automatically adjusts comp sale prices for differences in lot size, square footage, bathrooms, and other features. A home that sold for $600,000 might adjust down to $575,000 or lower. Don't assume you can only use sales below your target value — the adjustments may work in your favor.
What does "living area" mean in the assessment?
Living area includes first and second floors only. It does not include the basement, garage, attic, or any unfinished space. If the county's records show incorrect living area square footage, contact the Department of Assessment at (516) 571-1500.
What if the Sales Locator says I'm fairly assessed?
The Sales Locator is not an official appraisal and it may not reflect the correct Level of Assessment. You can still file even if the Sales Locator results suggest a fair assessment. Many homeowners who the system says are "fairly assessed" still receive reductions through ARC.
When is the deadline?
The filing period for the 2027/2028 tax year is January 2, 2026 through March 2, 2026. File early — the website crashes on the last day, and there are no guaranteed extensions. There is no advantage to waiting.
Who do I contact if I have questions?
ARC Customer Service: (516) 571-3214 · arc@nassaucountyny.gov · Monday–Friday, 9 AM – 4:30 PM. For property record corrections: Department of Assessment at (516) 571-1500 or ncassessor@nassaucountyny.gov.

The Key Formulas (2027/2028)

Assessed Value (TAV) = Taxable Market Value ÷ 1,000
County's Implied FMV = TAV × 1,866
Correct Assessed Value = Comp FMV × 0.00053
Part B Value = Correct Assessed Value × 1,000
LOA = 0.00053  |  Multiplier = 1,866

Even if you don't understand the math, file anyway. You can file the form with just Parts A, B, and F completed. If you're clearly over-assessed, the system will pick it up and give you a reduction. Over 80% of self-filers got reductions last year. You have nothing to lose.

Quick Reference Glossary

LOA (Level of Assessment)
The ratio between assessed value and fair market value. Projected at 0.00053 for 2027/2028. Changes every year.
FMV (Fair Market Value)
What your home could realistically sell for on the open market today.
AV / TAV (Assessed Value)
The number the county assigns to your property. Taxable Market Value ÷ 1,000 = your TAV.
AROW / ARROW
Assessment Review on the Web — the county's online system for filing grievances and finding comps.
ARC
Assessment Review Commission — the body that reviews your grievance and issues decisions.
SCAR
Small Claims Assessment Review — the court-level appeal if you disagree with ARC's decision. Filed through the County Clerk.
Comps (Comparables)
Recently sold homes similar to yours used as evidence. Must be actual closed sales — not assessed values of unsold homes.
1,866 Multiplier
1 ÷ 0.00053 ≈ 1,866 (rounded). Multiply your TAV by this to see what the county implies your home is worth.
Sales Locator
ARC's tool that finds comparable sales and calculates adjustments automatically. For single/two/three-family homes only.
Part B
Where you enter your requested market value. This is your floor — ARC cannot go lower than what you enter here.
Part D
The "Other Facts" section where you describe anything affecting your property's value. 85% of filers skip it — don't be one of them.
Dept. of Assessment
Sets property values. Contact them for record corrections: (516) 571-1500.

Filing Checklist

Use this to make sure you haven't missed anything.