Speaking at a packed news conference at the State Supreme Courthouse in Mineola on Tuesday, Nassau County Assessor Charles O'Shea called for a reassessment of all residential and commercial properties in the county. "It's an unusual day," Mr. O'Shea said in his opening statement. "It's February 29 and I will make the most of it. I will call for a reassessment of Nassau County's 415,000 real estate parcels, the largest assessing jurisdiction in New York State other than New York City."

For more than 60 years, Nassau County residential properties have been assessed based on 1938 construction costs. This has led to inequalities as homes in some areas have increased in value while others have not, resulting in some homeowners paying a higher percentage of their home value in taxes. At his news conference, O'Shea said, "I think we can all agree that Nassau County government needs to modernize and improve its assessment system."

Although reporters asked Mr. O'Shea if he were not changing a previously held position that had defended the county's assessment system, Mr. O'Shea said that when he was running for election in 1997 he had told everyone he was not the "status quo candidate." He went on to say that "Last year I formed the Nassau Assessment Improvement Commission (NAIC) right here in this room. It was formed to make recommendations for improvements to the county's assessment system. Over the last several weeks, the members of the NAIC indicated that the overwhelming consensus was that Nassau must modernize and improve the current system. Although the NAIC's final report will not be available until later this year, its members have indicated that reform must not wait."

The next move will be for O'Shea to appear before the County Legislature and recommend that the County take steps to begin the assessment process. He will also have to ask the legislature to appropriate the necessary funds at a later date.

Judy Jacobs, the Nassau County Legislature presiding officer, a Democrat, responded to O'Shea's announcement, saying: "This is a sterling example of Democratic achievements in our short time as a majority. We know what the experts on Wall Street want to see. Fair and equitable reassessment will benefit all the residents of the county." The Democrats have called for reassessment for years and made it a centerpiece of many campaigns.

Mr. O'Shea conceded that the county's current fiscal situation plays a role in his call for reassessment. Asked by a reporter if the current system is discriminatory, he replied that it is not racially discriminatory. "One system is applied across the board," he said. The county is currently involved in a civil-rights lawsuit brought by six African-American home owners against Nassau's assessment system. Donald Shaffer, legal director of the Nassau Chapter of the New York Civil Liberties Union, one of the attorneys representing the African-American homeowners, was present at O'Shea's news conference, as were other participating attorneys. Asked about the call for reassessment, one of them said, "the devil is in the details."

Dolores Fredrich, an attorney who represents the county in the suit, said that she was sure that the plaintiff's counsel will be pleased with Mr. O'Shea's decision. "It will avoid many years of appeals," she said, "and we are confident that the county would prevail."

Responding to Mr. O'Shea's statement, County Executive Thomas Gulotta issued a statement of his own: "Nassau County must take action to improve the assessment system and reduce the payment for tax certiorari judgments. While I have traditionally opposed reassessment, the county's financial condition mandates we stop the hemorrhaging and undertake reassessment with procedures that provide maximum protection for our homeowners. I strongly endorse the reassessment of real property in Nassau County."