On May 25, 2004, Nassau County Board of Assessors Chairman Harvey Levinson announced his intention to help curtail the growth of illegal and unsafe boarding houses in single-family homes by reclassifying them as commercial property for taxation purposes so that they would be unprofitable to maintain.

The Levinson initiative has provided towns and villages with a significant enforcement tool that requires unscrupulous landlords to pay, on average, 2 1/2 times more in property taxes for violating zoning and building codes. Thanks to the cooperation and initial investigations conducted by police, local fire departments and the department of assessment, 24 egregious violations were identified and reclassified to the commercial tax rolls.

"The October 2006 school tax bill will reflect the first increases in property taxes that will have to be paid by 13 property owners who were reclassified in 2004," stated Levinson. "For two Westbury homeowners, their school property tax obligation will increase from $8,768 paid in 2005-06 to an estimated $33,764 in 2006-07!"

Levinson went on to note that only five of the 13 property owners protested their property's assessment reclassification with the independent Assessment Review Commission (ARC): All were denied based on the facts provided. The remaining 11 properties will see their tax obligations increase on the 2007-08 and 2008-09 property tax rolls, depending on the date the properties were reclassified in 2005 and 2006.

Properties that have been transferred from Class 1 (residential) to Class 4 (commercial) for taxation purposes are listed as follows, with its estimated increase in school property tax obligation for the 2006-07 school tax year compared to the actual taxes paid in 2005-06: Appeal Avenue, Elmont ($9,337 to $24,095); Roquette Avenue, Elmont ($9,200 to $23,916); Post Street, East Meadow ($8,330 to $21,354); Doris Avenue, Franklin Square ($10,443 to $23,491); Caroline Avenue, Garden City ($8,570 to $24,803); ) East Penn Street, Long Beach ($7,451 to $25,163); East Hudson Street, Long Beach ($4,936 to $14,663); East Chester, Long Beach ($5,158 to $14,447); Allers Boulevard, Roosevelt ($6,526 to $16,352); Farmers Avenue, Plainview ($8,888 to $24,171); Swalm Street, Westbury ($7,376 to $20,240); Kinkle Street, Westbury ($6,327 to $19,667); and Princeton Street, Westbury ($8,768 to $33,764).

"As chairman of the board of assessors, I have no control over local building and zoning laws and have to rely on the commitment and cooperation of town and village officials to investigate these unsafe rooming houses that jeopardize the safety of its occupants, as well as our firefighters and police, who respond to emergencies at these locations," stated Levinson. "I am disappointed that two of the three towns have chosen to ignore my calls, over the past two years, for a coordinated approach to combating and finding ways to eliminate these firetraps,"

Since assuming office as chairman of the Nassau County Board of Assessors in January 2004, Levinson has offered a number of proposals aimed at combating the proliferation of illegal and unsafe multifamily dwellings throughout the county. Levinson's proposals were submitted in testimony to the Nassau County Grand Jury investigating illegal housing on Dec. 15, 2005, as outlined:

• Reclassify illegal four-family, boarding or rooming houses from Class 1 (residential) to Class 4 (commercial) for taxation purposes. On average, the commercial property tax rate is 2 1/2 times higher than the residential rate;

• Towns, cities and villages should amend their codes to permit penalties for illegal housing to include fines against landlords equaling two times the monthly rent collected;

• Since rents are usually collected in cash, report violators to Internal Revenue Service for further action;

• Advise insurance companies, since most policies were written for single-family use;

• Amend the petition filed in the landlord/tenant part of the Nassau County District Court to include an affirmation of apartment's legal status;

• Deny back rent payments to landlords, if apartment is illegal;

• NYS Department of State should be more proactive and impose penalties on real estate agents and brokers who take illegal apartment listings;

• Require LIPA to create a form requiring homeowners to explain their reason for the need for additional meter service. Once the form is received by the utility, it should be forwarded to the towns for further investigation;

• Presumptive evidence of illegal rentals - Sanitation workers can identify houses with consistently large amounts of garbage;

• Create a rental occupancy permit (similar to the one used in the Town of North Hempstead). If a property owner cannot produce the permit, a claim cannot be pursued in court;

• Emergency Response Report to be utilized by all fire departments and police precincts to report unsafe living conditions;

• 24-hour on-call inspection by town building inspectors;

• District attorney assisting the towns in prosecuting most egregious cases;

• Drain on school district resources. Coordinated effort between the towns and school districts in providing proper zoning information to identify illegal multi-family dwellings. Department of Assessment would serve as intermediary of information;

• Change local zoning to allow mixed-use development in downtown areas; and

• Empower the fire marshal with the ability to close down illegal boarding and rooming houses.