Storm damaged real estate tax relief in Suffolk County

If your commercial or residential real property was damaged or completely destroyed by Super Storm Sandy, your current real estate taxes for property in Suffolk County remained unaffected and you must pay the taxes based on the status and value of your property prior to Super Storm Sandy. The reason is that real property tax assessments are based upon the value of your property as of a particular taxable status date. In Suffolk County, the taxable status date is March 1st of each year. Accordingly, since there was no storm damage to your property as of March 1st, 2012, your current 2012/2013 Suffolk County taxes were not reduced. Nevertheless, you can still get real estate tax relief for the 2013/2014 tax year. If you did not completely re-build or repair the damage by March 1st, 2013, you are entitled to a reduced assessment this year that reflects the reduced value of your property due to the damage. A reduced assessment this year will reduce your 2013/2014 real estate taxes. In order to make sure you get the reduction you are entitled to, you should file a real estate tax certiorari proceeding by May 21st, 2013. If we file the proceeding for you, we can argue that you are entitled to a reduction based on the status of your property as of March 1st, 2013. If we are successful, it will result in a refund and/or reduction of the taxes on your property. Please note that if you do not file by May 21st, 2013, you will forfeit your right to real estate tax relief for the 2013/2014 tax year. John Terrana is Esq. partner, and Robert Renda is associate, at Forchelli, Curto, Deegan, Schwartz, Mineo & Terrana, Tax Certiorari Department, Uniondale, N.Y.