Rate Breakdown

Property taxes in Nassau County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Nassau County

Property taxes in Nassau County are determined by the application of tax rates to the assessed value of your property. The Nassau County Assessor’s Office establishes the assessed value based on market data. It is important to distinguish between the market value and the assessed value; the latter is a fraction of the market value used for tax calculations. Once the assessment is finalized, various taxing jurisdictions—including school districts, county government, towns, and special districts—set their respective tax rates, often referred to as millage rates. Your total tax bill is the sum of these rates multiplied by your property's assessed value, divided by 1,000.

Available Exemptions

New York State and Nassau County offer several exemptions designed to reduce the tax burden for qualifying homeowners. These exemptions are not automatic and generally require an annual application by the taxable status date, which is typically January 2nd.

• Basic STAR (School Tax Relief): Available to eligible homeowners for their primary residence, regardless of age, provided the household income is below a specific threshold.
• Enhanced STAR: Offers additional savings for senior citizens (age 65 and older) who meet stricter income requirements.
• Senior Citizens Exemption: A sliding-scale exemption for seniors with limited income who meet specific ownership and residency criteria.
• Veterans Exemptions: Available to honorably discharged veterans, including those who served during wartime or received an expeditionary medal, as well as disabled veterans.
• Disability Exemption: Available to persons with disabilities who meet specific income limits and residency requirements.

Payment Schedule & Deadlines

Nassau County property taxes are billed in two primary installments throughout the year. The General Tax bill is typically due in two halves: the first half by January 10th and the second half by July 10th. School taxes are also billed in two halves, generally due by October 10th and January 10th of the following year. It is crucial to adhere to these deadlines to avoid penalties. Payments received after the grace period are subject to significant interest charges, which accrue monthly. If taxes remain unpaid for an extended period, the county may initiate a tax lien sale, which can ultimately jeopardize your property ownership.

Appealing Your Assessment

If you believe your property has been over-assessed, you have the right to challenge it. The process begins with filing a formal grievance with the Assessment Review Commission (ARC). You must provide evidence to support your claim, such as comparable sales (comps) of similar properties in your neighborhood or a recent independent appraisal. If the ARC denies your grievance, you may further appeal to the Small Claims Assessment Review (SCAR) process, which is a court-supervised proceeding. Successfully winning an appeal can lead to a reduction in your assessed value, thereby lowering your future tax obligations.