Nassau County property tax bills come in two parts each year: a general tax covering county, town, and special district services, and a separate school tax that usually accounts for the larger share. The county assesses more than 423,000 parcels, and what you owe depends on your property’s assessed value, the tax rates set by each jurisdiction you live in, and any exemptions you’ve applied for.
How Your Tax Bill Is Calculated
Every parcel in Nassau County is assigned a full market value by the Department of Assessment. That number is then multiplied by a Level of Assessment (LOA) to produce your assessed value, which is the figure your tax rates actually apply to.
For most homeowners, this matters because the LOA for Class 1 property (one-, two-, and three-family homes and small condominiums) is just 0.1%. A home with a $1 million market value therefore carries an assessed value of only $1,000. Class 4 commercial property uses a 1% LOA. Class 2 covers larger residential buildings and cooperatives; Class 3 covers utilities.
Class 1 properties also get a cap on how fast assessed value can rise: no more than 6% in a single year, and no more than 20% over any five-year period, regardless of market conditions. State law requires every property within a class to be assessed at the same uniform percentage of value.1New York State Senate. New York Real Property Tax Law 305 – Standard of Assessment You can look up your own market value, assessed value, and exemption status through the county’s Land Records Viewer.2Nassau County. Land Records Viewer
Once you have the assessed value, the formula is simple: subtract any exemptions you qualify for, then multiply by the combined tax rate. The county, your town, your school district, and any special or village districts each set their own rate based on their own budgets. A quick example: an $800,000 Class 1 home has an $800 assessed value. A STAR exemption of $100 would mean the school district applies its rate to $700 instead of $800. The county and town portions use their own rates against your full assessed value, minus any exemptions that apply at those levels.3Nassau County Department of Assessment. Notice of Tentative Assessed Value for the 2026/2027 Assessment Roll
If you live in an incorporated village, you also owe a village tax levy. Some villages use the county’s assessment roll; others maintain their own. If yours maintains its own, a county grievance won’t touch the village assessment — you’d need to file separately with the village assessor.4Village of Sands Point. About Village Taxes5Hempstead Town, NY. Challenge and Lower Your Taxes
When Nassau County Property Taxes Are Due
The two tax bills run on separate schedules, each split into two installments with a grace period before penalties kick in.
General taxes are mailed in January. The first half is due January 1 and payable without penalty through February 10. The second half is due July 1 and payable without penalty through August 10.
School taxes are mailed in October. The first half is due October 1 and payable without penalty through November 10. The second half is due April 1 and payable without penalty through May 10.
These dates apply across Hempstead, Oyster Bay, and North Hempstead, though exact grace periods can vary slightly by municipality.6Town of Hempstead. Receiver of Taxes Payment Center7Town of Oyster Bay. Frequently Asked Questions
Late Penalties
If you miss the grace period, penalties apply retroactively to the original due date. The Town of Oyster Bay charges 1% per month running from the due date.7Town of Oyster Bay. Frequently Asked Questions The Town of Hempstead starts at 2% and increases by roughly 1% each month, reaching 8% by the close of the levy.8Hempstead Town, NY. Tax Penalties Hempstead’s levy closes May 31 for school taxes and August 31 for general taxes; after that, unpaid balances transfer to the Nassau County Treasurer’s Office and accrue additional charges. Check your town’s specific schedule, because the differences compound quickly.
Payment Methods
Each payment method carries its own fee. In Hempstead, credit card payments cost 2.3% (minimum $1.50), electronic checks cost a flat $1.50, and Visa debit transactions cost $3.95 per payment.9Hempstead Town, NY. View and Pay Tax Bills Online On a $10,000 bill, the credit card fee alone is $230. If you can pay by check or electronic transfer, do.
Exemptions That Lower Your Bill
Nassau County participates in several state-authorized exemption programs. None of them are automatic — you have to apply, and each has its own eligibility rules.
STAR (School Tax Relief)
STAR reduces the school portion of your bill and has two tiers. Basic STAR is available to any owner-occupied primary residence. The STAR exemption (an assessment reduction) requires combined owner and spouse income of $250,000 or less; the STAR credit (a check instead of a reduction) has a $500,000 limit.
Enhanced STAR is for homeowners age 65 or older. The income limit for 2026 is $110,750, measured as combined adjusted gross income minus IRA distributions.10New York State Department of Taxation and Finance. Historical Enhanced STAR Income Limits Starting in 2026, Basic STAR recipients who turn 65 and meet the income threshold will be upgraded automatically. New Enhanced STAR applicants must enroll in the Income Verification Program, which lets the state confirm eligibility each year without a fresh application.
Senior Citizens Exemption
Separate from Enhanced STAR, the senior citizens exemption can cut your assessed value by up to 50%. You must be 65 or older and meet an income limit set by your local municipality, which state law allows to fall anywhere between $3,000 and $50,000. A sliding scale option extends smaller reductions (down to 5%) for incomes up to $58,400.11New York State Department of Taxation and Finance. Senior Citizens Exemption You can receive this exemption and Enhanced STAR on the same property, so it’s worth checking both.
Veterans Exemptions
Nassau County offers the Alternative Veterans Exemption (based on wartime service, combat zone duty, and disability) and the Cold War Veterans Exemption, which no longer has a ten-year time limit. Both are local option programs, meaning each taxing jurisdiction — county, town, school district, village — decides independently whether to participate and at what amount.12Town of North Hempstead. Exemptions and STAR Call the Nassau County Department of Assessment at (516) 571-1500 for the specific amounts that apply in your jurisdictions.
Exemption for Persons With Disabilities
Homeowners with qualifying physical or mental disabilities can receive up to a 50% reduction in assessed value, with municipalities setting the income limit locally between $3,000 and $50,000 and a sliding scale extending partial reductions up to $58,400 of income. In Nassau County, the application deadline is January 2.13New York State Justice Center. Exemption for Persons With Disabilities and Limited Incomes The disability must substantially limit one or more major life activities, and you generally need to own and occupy the property as your primary residence.
Challenging Your Assessment
If you believe the county has overvalued your home, filing a grievance is the single most effective way to lower your taxes going forward. You don’t need a lawyer, though many firms handle it on contingency, typically charging 25% to 50% of the first year’s savings.
Gather Evidence First
Pull your property’s current assessment record from the Land Records Viewer. You’ll need the Section, Block, and Lot numbers and the market value the county has assigned.2Nassau County. Land Records Viewer
The strongest evidence is recent comparable sales: homes similar to yours in size, age, condition, and location that sold for less than the market value shown on your assessment. Aim for at least three good comparables from the past year or two. Public records, MLS data, and the county’s own sales records all help. If your property has physical issues the assessor wouldn’t know about — a cracked foundation, outdated systems, a flood zone location — document them with photographs and repair estimates.
File With the Assessment Review Commission
Grievances are filed through the Assessment Review Commission using the AROW online portal, which accepts forms and supporting documents electronically.14Nassau County. Nassau AROW – Assessment Review on the Web Paper applications can be mailed or hand-delivered. The filing window opens in early January and closes March 31, 2026.5Hempstead Town, NY. Challenge and Lower Your Taxes Miss that deadline and you’re locked in for another year.
If you hire a tax grievance firm to file for you, they must include their name, address, and phone number on the application.15New York State Department of Taxation and Finance. Completing the Grievance Form Confirm what authorizations they need from you well before the deadline.
Small Claims Assessment Review
If the Assessment Review Commission denies your grievance or offers a reduction you consider too low, owners of one-, two-, or three-family homes can appeal through Small Claims Assessment Review. SCAR costs $30 to file and is heard by a trained hearing officer rather than in a full courtroom.16New York Courts. Small Claims Assessment Review
To qualify, you must own and occupy a one-, two-, or three-family residence used exclusively for residential purposes. In Nassau County, owner-occupied condominiums classified as Class 1 also qualify, which is an exception not available in most of the state.17New York State Unified Court System. UCS 900 – Small Claims Assessment Review Petition You must have first filed with the Assessment Review Commission; SCAR is an appeal, not a substitute. The hearing officer issues a binding decision on your assessed value. Bring the same comparable sales and condition evidence you used in the original grievance, plus any newer sales data.
If You Fall Behind
Penalties begin accruing the moment you miss the grace period, and they’re retroactive to the original due date. Once the town’s levy period closes, unpaid balances transfer to the Nassau County Treasurer’s Office, where additional charges accumulate.
Eventually the county can sell a tax lien on your property. Once a lien is sold, the purchaser holds a claim against your home. You can redeem by paying all delinquent taxes, accrued interest, and associated costs. If you don’t redeem within the legally required period, the lien holder can bring a foreclosure action in court, which could ultimately result in losing the home. The full timeline runs over years rather than months, but interest and fees compound the entire time. If you’re struggling to pay, contact the Receiver of Taxes office early. That’s when you have the most options.
SALT Deduction on Your Federal Return
If you itemize, you can deduct state and local taxes — including Nassau County property taxes — up to a cap. For the 2026 tax year, the SALT deduction limit is $40,400 for most filers and $20,200 for married filing separately under the increases enacted in the One Big Beautiful Bill. The higher cap begins phasing out once modified adjusted gross income exceeds $505,000.18U.S. House of Representatives. Frequently Asked Questions: Tax Changes 2026 and the One Big Beautiful Bill Nassau County property taxes alone routinely exceed $10,000, and once you add New York State income taxes, many homeowners here still bump against the limit.