Real Property Tax Review Proceedings in Suffolk County

In Suffolk County, each of the ten Suffolk Towns are individual assessing units empowered with the grant of authority to assess real property, and are responsible for preparing their own assessment and tax rolls for all real property within their respective jurisdictions. The local Assessor for each Town publishes an annual tentative assessment roll in May, at which time taxpayers seeking review of their tentative assessment must file an administrative tax grievance. The filing must occur on or before the third Tuesday of May, following publication of the tentative roll. An earlier Tax Tracker from my colleague Nancy DeBiasi spotlighted the Suffolk grievance filing period: Deadline Approaching for Filing a Property Tax Grievance – Farrell Fritz

Most Suffolk Towns published their respective final assessment rolls earlier this month, on or about July 1st. Following the administrative review period by the local assessment review boards, the Town assessment rolls are reviewed and corrected for final publication and will serve as the basis for the ensuing tax bills issued in December. If taxpayers contesting their assessments at the administrative level were unsuccessful, they may seek judicial review of their real property assessment by the filing of a court petition within thirty (30) days of publication of the final assessment roll.

Commercial property owners and taxpayers are advised to seek guidance and counsel of an experienced real property tax certiorari attorney to ensure that their right to a fair review of their assessment is preserved.