Navigating property taxes in Nassau County can feel complex, leaving many homeowners wondering if they're overpaying. From understanding your assessment notice to finding eligible exemptions, managing your tax bill is a critical part of homeownership on Long Island.
This guide provides clear, step-by-step information to help you understand your property tax bill, meet key deadlines, and find opportunities for significant savings.
Key Takeaways for Nassau County Homeowners:
Tax Bills Come in Two Parts:
You'll receive separate bills for School Taxes and General Taxes, each with two payment installments.
Key 2025 Deadlines:
The first half of General Taxes is due January 1, 2025 (without penalty until February 10)
The first half of School Taxes is due October 1, 2025 no penalty until November 10), while the second half is due on April 1, 2026 (no penalty until May 11).
The Tax Grievance Deadline is Crucial: The window to challenge your property's assessed value is typically from January 2nd to April 1st, 2025, for the 2025-2026 tax year. Miss it, and you'll have to wait another year.
Exemptions Are Your Best Friend: STAR, Senior Citizen, and Veterans exemptions can save you thousands. Check your eligibility below.
Understanding Nassau County Property Taxes
In Nassau County, several local authorities levy and collect property taxes:
Nassau County property tax authority | How they set the tax rate |
County government | Imposes a general tax rate to fund county services |
Town or municipal government | Sets rates for town, highway, sanitary, and similar local services |
School districts | Collect school taxes for the school budget |
Villages | May levy additional village budget taxes |
Although different authorities impose property taxes, collection is handled through the Receiver of Taxes offices, often at the town level.
Property Classes
Nassau County has four property classes, which have different LOAs and, thus, tax rates.
Class 1:
One, two, or three-family homes that are lawfully and actually used primarily for residential purposes
No more than three units on the tax lot
Residential condominium units not exceeding three stories, nor converted from rental or cooperative use
Vacant land zoned for residential or mixed-use
An extra lot used as part of an adjacent home’s yard
Class 2:
Residential rental and cooperative apartment properties
Residential units in condos that are more than three stories in height or converted from rental or cooperative use
Properties lawfully and actually used primarily for residential purposes with four or more units on the tax lot
Note, assessments of cooperatives and Class 2 condos’ market value are based on the property as a whole, as if operated as a rental.
Class 3:
Government-regulated utility company properties and equipment, such as dump trucks, cables, telephone poles, etc.
Class 4:
All other commercial property, including office buildings, factories, stores, hotels, and other utility property
For more detailed information, view New York’s property type classification codes.
How Are Nassau County Property Taxes Calculated?
Your property tax bill isn't an arbitrary number. It's calculated using a straightforward formula based on your property's value and the tax rates set by local jurisdictions.
The basic formula is:
Annual Taxes = (Assessed Value - Exemptions) x (Tax Rate/1,000)
Here is an example of how property tax is calculated in Nassau County, New York.
Market Value: A home is valued at $800,000.
Assessed Value: This is 6% of the market value, or $48,000.
Taxable Assessed Value: The basic STAR exemption of $30,000 is subtracted from the assessed value, resulting in a taxable assessed value of $18,000.
Millage Rate: A hypothetical total millage rate of 210 mills is used. This means for every $1,000 of taxable assessed value, you pay $300 in taxes.
Annual Taxes: The taxable assessed value ($18,000) is multiplied by the millage rate (210) and divided by 1,000, resulting in $3,780
Check our property tax glossary for the definition of key terms. You can check your outstanding balance on the Nassau County Department of Assessment website.
If you disagree with your market and assessed value, file a tax grievance with the Assessment Review Commission (ARC), using an AR-1 form, by the deadline. For the 2025-2026 tax year, Nassau County extended the deadline to April 1, 2025.
Property Tax Assessment Process and Valuation
According to the Department of Assessment, Nassau County assesses over 423,000 properties valued at $264 billion, but doesn't use a uniform percentage of market value. Instead, assessors also consider other factors, such as:
Property condition
Calculated tax rate
Tax class designation
Learn more in our detailed property assessment article. According to Ownwell data, the median effective property tax rate in Nassau County is 2.10%, which is 0.29% below the New York state median rate of 2.39%.
On January 2, 2025, the Department of Assessment published the tentative roll and issued notices to all property owners. Review your mailed notice or use the Nassau County property tax search via the Land Record Viewer to check your assessed value.
What To Do If the Tax Assessment and Valuation Seem Too High
Your property's full market value determines its assessed value. In Nassau County, the median value is about $537,000.
If your property's assessment seems too high, you can file grievances:
Gather evidence to support your case.
File a Nassau County property tax grievance with ARC. You'll receive a response by March 31, 2026.
If denied, appeal via Small Claims Assessment Review (SCAR).
Nassau County Property Tax Exemptions Homeowners Can Claim
You can reduce your property taxes with exemptions.
Exemption | Who qualifies? | Benefit | What you need to apply |
|---|---|---|---|
Basic | Any homeowner with a combined household income ≤$500,000 | Reduces school taxes | Proof of income and primary residency |
Enhanced STAR | 65+ homeowner, income ≤$107,300 | Reduces school taxes | Proof of age, income, and residency County application (no need for RP-425-IVP form as it’s discontinued) |
Home improvement | Homeowners making permitted improvements worth $3,000-$80,000 to one- to two-family homes | Lowers property taxes for up to 8 years | Proof of improvement and property information |
Senior citizen | 65+ homeowners with the below income limits: $55,700 for a 20% exemption $57,500 for a 10% exemption $58,400 for a 5% exemption | Reduces county/town taxes on a sliding scale from 5%-50% | Proof of age, income, and residency Property deed |
Disabled and low-income homeowners | Sliding-scale property tax reduction | Proof of limited income, disability, primary residency, ID | |
Homeowners making accessibility improvements for a physically disabled resident | Reduces taxes for accessibility improvements | Proof of disability and description of improvements | |
Veterans | Veterans, un-remarried surviving spouses, Gold Star parents | Reduces county/town taxes 15%-25% , depending on the service | Proof of ownership, residence and service (e.g., DD-214). |
Volunteer firefighter & ambulance worker | Active volunteers with ≥2 years of service Un-remarried spouse of a deceased volunteer with 20+ years’ service. | Lowers property taxes by 10%
| Proof of volunteer service |
Filing a Property Tax Grievance
New York property tax grievances allow you to contest the assessed value with the ARC. The extended deadline for the 2025–2026 tax year was April 1, 2025. If you missed it, you'll have to wait for the 2026-2027 window.
Here's how to file a tax grievance online:
Go to the ARC website and complete the application (available January 2 – April 1).
You'll receive an appeal number and confirmation email.
To file your application by mail, send it to ARC, Old Country Road, 5th Floor, Mineola, NY 11501. For more details, check the property tax grievance FAQs for Nassau County.
Missed Deadlines and What Comes Next
Nassau County doesn't allow late grievance filings. If you miss the deadline, you won't be able to contest that year's assessment and must wait until the next cycle.
To prepare for future appeals:
Mark your calendar for next year's window, from January 2 to March/April.
Monitor the tentative assessment list early in the year and review your property's value.
Collect evidence before the appeal window.
If you win, ARC lowers your assessed value and property taxes. The county treasurer will recalculate your tax and issue a refund for overpayment.
If you don't win, you can file a $30 SCAR petition, refundable if you win the appeal. Meanwhile, you'll pay your taxes as originally billed.
Frequently Asked Questions About Nassau County Property Taxes
1. How can I pay my Nassau County property tax bill?
You can typically pay your bill online through your town's Receiver of Taxes website, by mail, or in person. Be sure to pay the correct receiver (e.g., Town of Hempstead, Town of Oyster Bay) as Nassau County does not collect payments directly.
2. What is the difference between market value and assessed value?
Market value is the estimated price your home would sell for. Assessed value is the value used for tax purposes. In Nassau County, this figure is complex due to a fractional assessment system, which means it represents a small percentage of your market value. Your tax grievance challenges the assessed value, not the market value directly.
3. I just bought a house. Are the previous owner's exemptions still valid?
A: No. Property tax exemptions are not automatically transferable to a new owner. You must apply for your own exemptions, like STAR or Senior Citizen, after you purchase the property to ensure you receive the savings you're entitled to.
4. What happens if I pay my property taxes late?
A: Late payments are subject to penalties. In Nassau County, a penalty of 1% per month is typically added to the overdue amount. It's crucial to pay by the "without penalty" dates listed on your bill to avoid these extra charges.
Have Ownwell File Your Property Tax Grievance
Feeling overwhelmed by Nassau County’s tax exemptions and the tax grievance process?
Let Ownwell take the stress off your shoulders. Enter your address to see how much you're overpaying on property taxes! We'll handle everything from filing your grievance to presenting your case at SCAR hearings (and even paying the $30 filing fee).
There are no upfront fees; you only pay 25% of the money we save you.
On average, our customers save $1,102 on their property tax bills with minimal effort.
We also offer bill reduction services, with an average annual saving of $238 per bill.
Don’t wait — start today and stop overpaying on your property taxes!
