(Editor's note: This letter was sent to County Executive Thomas Suozzi and to the Manhasset Press for publication.)

I wrote to you on Nov. 12, 2004, concerning my frustration with Nassau County's "new" assessment process and the utter failure of the county to respond to my various written appeals of the continuous over-appraisal of our home. I did get your letter of Nov. 29 expressing sympathy but the only response I got from the assessment review commission is a rejection of my appeal (a year after I filed it).

It appears obvious to me that the Nassau County Assessment Commission is no better than Cole, Layer, Trumble in their appraisal process. I did eventually manage to get through on the telephone; and with my conversation with a representative of that organization, it is clear the commission is overwhelmed with their job and are paying no attention whatsoever to local conditions that affect the value of a house. The person I spoke to literally admitted this and suggested I go to small claims court. It appears that no one in the commission pays attention to the appeals sent in that might provide the specific circumstances that must be taken into account to properly appraise a home. The commission goes on its merry way over-appraising everything they look at based on some square footage formula and nothing more.

Does this mean because the commission is doing an appraisal every year for the next five years that I have to keep sending these appeals in year after year while getting little or no response and see my taxes increase by leaps and bounds? Does this mean I then have to follow up by going to small claims court every year to appeal the decision of the Commission using a lawyer that will cost me thousands because, apparently, the commission pays no attention to individual homeowners? Is this a game to fool the homeowner by artificially raising his appraisal every year to artificially raise taxes every year by ridiculous amounts while hoping the homeowner somehow forgets to appeal and go to small claims court every year?

I realize I risk retaliation for writing this letter but let's face it, it is in Nassau government's interest to overtax the homeowner so it has more money to spend. In effect, the result is a raise in taxes despite your protestations to the contrary. I am sure you have heard the old saying of buyer beware. In Nassau County it should be taxpayer beware.

John Frangos