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answer any material approved assessing unit assess property assessment ratio RAR assessment reduction Assessment Review BAR assessor assessor's office board of assessment Board of Real Claims Assessment Review comparable properties complaint form completing the form county clerk Deadline eligible equalization rate EQUALIZED VALUE excessive assessment exemption fact sheet filed a complaint final assessment roll full market Grievance Day homestead class judicial review latest State equalization level of assessment Line material question asked Nassau County non-homestead percentage of full petition property assessment property is located property owners Property Tax Law Property Tax Service property's full value Purchase price Real Property Services Real Property Tax reassessment at full reduction in assessment residential assessment ratio residential property sample form seek Small Claims Signature of owner similar properties Small Claims Assessment special assessing unit support your complaint tax rate telephone number tentative assessment roll unequal assessment valuation date village Westchester County