After reading the response to the Republicans suggesting a five-year freeze on property value reassessment (Letters to the Editor, Aug. 10, 2007), I see that Mr. [Harvey] Levinson [chairman of the Nassau County Board of Assessors] is long on excuses and short on solutions.

I understand that home improvements will add value to your home, such as in my case where my new taxable value is being phased in over eight years, or the loss of credits will have an impact on the value. However, as Mr. Levinson had mentioned, Sections 301 and 305 of the NYS Real Property Tax Law states that all properties be assessed at a uniform percentage of market value each year. What I don't understand is, if Mr. Levinson is actually abiding by the law, then how is it possible that property values are increasing in a declining market?

Housing inventory on Long Island is quite high. Homes are not fetching the prices we saw two years ago, but property values for tax purposes steadily rise. To date, none of my friends, relatives or neighbors have reported that their valuation has actually gone down in sync with the current market trend.

Why is this happening, Mr. Levinson? Will the property owners actually see a decrease in our assessed values next year to reflect market conditions? I hope so, because Sections 301 and 305 say so.

Robert Noetzel