Property taxes on Long Island are among the highest in the country, and what you actually owe depends heavily on which side of the Nassau–Suffolk line your home sits on. The two counties assess property differently, bill on different calendars, penalize late payment differently, and run separate processes for challenging an assessment. Most homeowners can lower what they pay through state exemptions like STAR, and many can lower it further by grieving an inflated assessment — but only if they hit the right deadline with the right form.
School districts drive roughly two-thirds of a typical Long Island tax bill, with county, town, and special district levies making up the rest.1News 12. Taxing Long Island: The High Cost of School Taxes Continues to Weigh on the Minds of Many Long Islanders That is why two homes with similar market values can carry very different bills depending on their school district.
How Your Bill Is Built
Your tax bill is your property’s assessed value multiplied by the combined tax rate of every jurisdiction that taxes the parcel: county, town or city, school district, and any special districts for water, fire protection, or sanitation. The rate for each jurisdiction comes from its levy, which is the total it needs to raise from property owners after state aid and other income.
Because New York municipalities assess at different fractions of market value, the state publishes an equalization rate for each community so school districts that cross town lines can divide their burden fairly.2Department of Taxation and Finance. Equalization Rates You don’t apply this rate yourself — it works in the background — but it is why your “assessed value” rarely matches your home’s market price.
New York also caps annual property tax levy increases at 2 percent or the rate of inflation, whichever is lower. The cap applies to every taxing jurisdiction on Long Island, and a school district can only exceed it with voter approval. The cap limits what a jurisdiction raises in total; it does not cap your individual bill, which can still rise faster if your assessment climbs relative to other properties.
Nassau County: Assessment and Payment
Nassau is a special assessing unit under Real Property Tax Law Section 1802, which means it sorts property into four classes with different assessment ratios:
- Class 1 covers one-, two-, and three-family homes and some small condominiums.
- Class 2 covers larger residential buildings, co-ops, and condominiums with more than three units.
- Class 3 covers utility property.
- Class 4 covers commercial and industrial property.
Each class carries its own assessment ratio, so the burden shifts between classes as the market moves.3New York State Senate. New York Real Property Tax Law 1802 The Nassau County Department of Assessment mails every homeowner a Notice of Tentative Assessment each year. Statutory caps on annual assessment increases smooth out year-to-year swings for Class 1 homes.
Nassau rewards early payment of general property taxes (the county and town portion). Paying in November earns a 4 percent discount, December 3 percent, January 2 percent, and February 1 percent. March payers owe the full amount. The bill goes delinquent on April 1 if any balance remains past March 31.4Nassau County Tax Receiver. Property Taxes School taxes follow a separate calendar, with bills typically mailed in early September and deadlines set by each district.
Suffolk County: Assessment and Payment
Suffolk works town by town. Each of the ten towns — Babylon, Brookhaven, East Hampton, Huntington, Islip, Riverhead, Shelter Island, Smithtown, Southampton, and Southold — runs its own assessment office, uses its own fractional ratio, and responds to the market on its own timeline. Two homes with the same market value in different Suffolk towns can carry very different assessed values and effective tax rates.
Suffolk property taxes are payable in two installments. The first half is due without interest through January 10, and the second half is due without interest through May 31. After January 10, interest accrues on the first half at 1 percent per month until May 31.5Suffolk County Comptroller. Taxpayer FAQs
After May 31, anything unpaid transfers to the Suffolk County Comptroller. A 5 percent penalty is added to the flat tax, and interest at 1 percent per month is calculated retroactively from February 1 on the combined total. By August, you owe 8 percent interest on top of the 5 percent penalty. Taxes still unpaid after August 31 also pick up a tax sale advertising fee.6Suffolk County Government. Information for Taxpayers
What a Suffolk Tax Lien Sale Means
If taxes remain unpaid by the annual tax lien sale, held in November or December, the Comptroller sells a lien on the property to the County of Suffolk. The list of properties is published in official newspapers for six weeks beforehand and in a local newspaper in each town for two weeks.6Suffolk County Government. Information for Taxpayers
Owners of one-, two-, or three-family homes then have 36 months from the sale to redeem the property by paying the full lien amount plus accrued interest and any later taxes owed. All other owners get 12 months. Miss the window and a tax deed is issued to the county, and the property is lost. There is no extension once the redemption period runs out.
Exemptions That Lower What You Owe
Several state-authorized exemptions reduce the taxable assessed value of an owner-occupied primary residence. Every one of them requires an application through your local assessor’s office, and most carry income or eligibility rules that change from year to year. A missed deadline costs you a full year of savings.
STAR (School Tax Relief)
STAR, authorized by Real Property Tax Law Section 425, reduces school taxes on a primary residence.7New York State Senate. New York Real Property Tax Law 425 – School Tax Relief (STAR) Exemption There are two tiers and two delivery methods, and the distinction matters:
- The Basic STAR exemption, which reduces the school tax bill directly, is only available to homeowners with income of $250,000 or less who were already receiving it before 2015.
- The Basic STAR credit, available to homeowners with income of $500,000 or less, arrives as a check or direct deposit from New York State rather than a bill reduction. New homeowners must register for the credit.8New York State Department of Taxation and Finance. STAR Eligibility
- Enhanced STAR, for homeowners 65 or older with household income of $110,750 or less for the 2026 benefit year, pays more than Basic STAR.9New York State Department of Taxation and Finance. Historical Enhanced STAR Income Limits
The STAR credit can grow by up to 2 percent each year; the exemption amount cannot grow at all.10New York State Department of Taxation and Finance. STAR Credit and Exemption Savings Amounts If you currently have the exemption, switching to the credit is a one-way door.
Veterans Exemption
Real Property Tax Law Section 458-a provides partial exemptions from general municipal taxes for veterans who served during qualifying periods of conflict, received an expeditionary medal, or served in certain other capacities including the Merchant Marine. Wartime veterans qualify for a base exemption of 15 percent of assessed value, with an additional 10 percent for combat zone service. Municipalities can adopt higher local maximums above the state baseline.11New York State Department of Taxation and Finance. Assessor Manuals, Exemption Administration: RPTL Section 458-a
Senior Citizens and Disability Exemptions
Homeowners 65 and older with limited income may qualify for an additional exemption under RPTL Section 467 that can cut assessed value by up to 50 percent for those at or below the local income ceiling. That ceiling ranges from $3,000 to $50,000 depending on what the municipality has adopted, and homeowners slightly above it may still receive a partial, sliding-scale reduction.12New York State Department of Taxation and Finance. RPTL Section 467: Persons 65 Years of Age or Older
This one needs annual renewal. The assessor’s office mails a renewal application at least 60 days before the taxable status date. After five consecutive years of approval, some municipalities allow automatic renewal, but the homeowner must still submit a sworn affidavit with each tax payment confirming continued eligibility.13New York State Senate. New York Real Property Tax Law 467 – Persons Sixty-Five Years of Age or Over Homeowners with disabilities and limited income can access similar exemptions; your local assessor has the specific criteria.
The Federal SALT Deduction Cap
If you itemize on your federal return, the state and local tax (SALT) cap limits how much of your Long Island tax load you can actually deduct. For the 2026 tax year the cap is $40,400 (or $20,200 for married filing separately), covering state income tax, property tax, and sales tax combined.14Office of the New York City Comptroller. The SALT Deduction in the House Budget Bill Above $505,000 of modified adjusted gross income the cap phases down by 30 cents per dollar, bottoming out at $10,000 around $606,333.
Because a typical Long Island property tax bill runs $12,000 to $20,000 before adding state income tax, many homeowners exceed the cap and get no federal benefit from a meaningful share of what they pay. If you take the standard deduction, the cap is irrelevant.
Challenging Your Assessment
You can grieve your assessment if the number exceeds what the home would sell for, or if the home is assessed at a higher ratio of market value than comparable homes in the same jurisdiction. Start by pulling your property record from the assessor and checking for errors in lot size, square footage, bedroom count, or condition code. Record errors are the most direct path to a reduction.
The core evidence is comparable sales: recent closings on similar homes near yours, ideally in the same school district, around the taxable status date. Three to five strong comparables beat a dozen weak ones. Photographs of deferred maintenance, structural issues, or location problems like highway proximity strengthen the case. A private appraisal, if you commission one, should follow the Uniform Standards of Professional Appraisal Practice (USPAP).
Nassau County Grievance
Nassau grievances go to the Assessment Review Commission (ARC), an independent agency separate from the Department of Assessment.15Nassau County, NY. Assessment Review Commission Nassau uses its own complaint form, not the statewide Form RP-524.16New York State Department of Taxation and Finance. General Information and Instructions for Filing Complaints on Real Property Assessments For 2026 the filing window runs January 2 through March 2, extended by ARC to March 31 for this cycle. Confirm current dates on the ARC website each year; they shift.
Suffolk County Grievance
Suffolk grievances go to the local Town Board of Assessment Review on the statewide Form RP-524.17New York State Department of Taxation and Finance. RP-524 Complaint on Real Property Assessment The deadline is Grievance Day, the third Tuesday in May.18New York State Department of Taxation and Finance. Grievance Procedures Complete every relevant section. An incomplete filing can be dismissed and will block a later court challenge.
If the Grievance Is Denied
If the reviewing body denies the request or offers a smaller reduction than you believe is warranted, you can file a Small Claims Assessment Review (SCAR) petition in the Supreme Court for your county. The filing fee is $30, and a hearing officer appointed by the Chief Administrative Judge runs an informal evidentiary hearing where you and the assessing unit each present evidence.19New York Courts. Small Claims Assessment Review (SCAR) File within 30 days of the final assessment roll being filed for your jurisdiction.20New York State Unified Court System. Small Claims Assessment Review (SCAR) ONYC Petition Instructions A successful SCAR petition produces a court-ordered reduction and can trigger refunds for the contested period.