Previously, we sent you a reminder that Nassau County requires owners of “income producing property” and property that is owner occupied, under construction, and/or sold or purchased during each calendar year to file an Annual Survey of Income and Expense (ASIE Statement) on each applicable property. The filing deadline for the most recent 2017 filing was April 2, 2018.
Currently, property owners are able to view the status of their 2016 and 2017 filings on the ASIE filing portals. Property owners are unable to check the status for the 2015, 2014, or 2013 filings at this time. However, we strongly recommend each property owner check the status of their 2016 and 2017 filings here: https://apps.nassaucountyny.gov/asie/
For 2017: (1) After logging in to the 2017 ASIE portal, on the top left of the screen, click on the three lines to the left of the arrow that states “Click Here for Menu Options” to view “Liable Filers”. (2) Note there is also a link to “Liable Filers” located on the 2017 ASIE homepage after logging in.
For 2016: (1) After logging in to the 2016 ASIE portal, in the blue box on the left of the screen the fourth bullet point states “Liable Filers”. (2) Click on “Liable Filers”. (3) Search/scroll for the applicable section/block/lot(s). (4) Confirm the status on the right is accurate for the applicable filing. (5) Retain a copy of the screen by printing.
If you believe the status of your filing is inaccurate, please contact the ASIE Department at:
Department of Assessment
240 Old Country Road – 4th Floor
Mineola, NY 11501
Attn: ASIE Compliance
As a reminder, separate statements must be filed for each parcel, except that a consolidated statement may be filed where one or more tax lots are: (1) operated together as an economic unit (or otherwise related for valuation purposes), and/or (2) under common ownership and are contiguous, or within the same, or an adjacent tax block.
Additionally, Nassau County requires that a rent roll be filed with the statement where applicable.
Please note that the law as it is currently written imposes penalties for failing to file, or filing improperly, among other defaults. These potential penalties range from .25% – .75% of the final equalized assessed value of the property, varying based on the timing of the actual filing. By way of example, a property assessed at $10,000 has an equalized value of $1,000,000 (using the county assessor’s ratio of 1%), and could be penalized between $2,500 and $7,500 for late filing, or non-filing. The constitutionality of the “penalties” is currently being litigated, and several issues have already reached the appellate level. We will advise when there is a definitive and final resolution. In the interim, penalties imposed relative to the 2013 and 2014 filings remain stayed from collection.
The filing is imposed upon all owners of commercial property in Nassau County and is independent of the tax appeals you have commenced. We cannot file the forms for you, but ask that you provide us with a copy so that we are aware of what information the county has been provided on your property.
The ASIE Statement MUST be filed electronically via the Nassau County website.
The electronic filing forms for all years and instructions are available on the Nassau County website and may also be accessed at this time by clicking on the link below: