NY S07774

Shifts the assessment application period in Nassau County from January 2 through March 1 to July 1 through September 1 for claiming assessment corrections.

Changes the taxable status date used to determine real property classification from January 2 to July 1 for Nassau County assessments.

Moves the completion deadline for tentative assessment rolls in Nassau County from January to July, with rolls to be completed by the first business day of July.

Allows multiple property owners in non-city special assessing units to unite in the same petition for assessment review if properties are in the same class, without requiring common grounds.

Repeals section 6-24.1 of the Nassau County Administrative Code regarding new assessments upon changes in taxable status, replacing it with provisions requiring real property tax exemption applications to be filed by the first business day in January following tentative roll publication.