How Much Is Property Tax in Long Island?

Property taxes in Long Island are a significant financial obligation for homeowners, funding local services such as schools, road maintenance, and public safety. Understanding how these taxes are determined and managed is important for residents in both Nassau and Suffolk counties.

Property Tax Components and Calculation

Property taxes on Long Island are levied by multiple jurisdictions, including counties, towns, villages, and special districts. The school district portion typically constitutes the largest share of a property owner’s total tax bill.

The foundation of property tax calculation is the property’s assessed value, which is a percentage of its market value. Local assessors determine this value based on factors such as location, property size, and improvements. In New York State, municipalities can assess properties at full market value or a uniform percentage.

To ensure fair distribution of the tax burden across different municipalities, equalization rates are applied. An equalization rate represents the state’s measure of a municipality’s level of assessment, comparing total assessed value to total market value. This rate accounts for variations in assessment practices between towns or cities within the same taxing jurisdiction.

Once the assessed value is established and adjusted by any applicable equalization rate, the specific tax rates set by each taxing jurisdiction are applied. Tax rates are typically expressed per $1,000 of assessed value. For example, if a property has an assessed value of $300,000 and the combined tax rate is $25 per $1,000, the annual tax would be $7,500. These rates are influenced by the budgets of local entities and the total assessed value within their boundaries.

Accessing Your Property Tax Information and Exemptions

Homeowners can access their property’s tax assessment, current tax bill, and payment history through online portals provided by county or town assessor and treasurer offices. In Nassau County, the Department of Assessment website offers an online property search tool. Suffolk County also provides an online inquiry and payment portal.

Several common property tax exemptions are available to Long Island homeowners, which can reduce their overall tax liability. The School Tax Relief (STAR) Program, offered in both Basic and Enhanced forms, is a prominent example. Basic STAR is available to homeowners with a combined income of up to $500,000, while Enhanced STAR is for seniors aged 65 or older with a combined income generally not exceeding $107,300. New applicants for STAR typically receive a credit directly from New York State, rather than an exemption on their tax bill.

Veterans may qualify for exemptions such as the Alternative Veterans Exemption, which applies to those who served during a designated time of war or received an expeditionary medal. The Cold War Veterans Exemption is another option for those who served during that period. An Eligible Funds Exemption provides a reduction for properties purchased with specific military funds. Eligibility for these exemptions generally requires honorable discharge and the property to be the veteran’s primary residence, with documentation often required.

Senior citizens may also be eligible for the Senior Citizen Homeowners’ Exemption (SCHE), which provides a reduction of 5% to 50% on real property taxes. To qualify, all owners must be 65 or older, unless spouses or siblings own the property, and the combined annual income of all owners and their spouses cannot exceed a certain limit. Homeowners with disabilities may apply for the Disabled Homeowners’ Exemption (DHE), which has similar income requirements and mandates proof of disability.

Applying for these exemptions involves obtaining forms from the town assessor’s office or county websites, providing necessary documentation, and submitting them by specific deadlines. The deadline for many exemptions is typically March 1st. Homeowners not currently receiving STAR may register with the New York State Department of Taxation and Finance online or by phone.

Assessment Review and Payment Process

Homeowners who believe their property assessment is inaccurate have the right to challenge it through a grievance process. This involves filing a protest with the local Board of Assessment Review (BAR) or Assessment Review Commission (ARC). The deadline for filing a grievance varies by county; in Nassau County, the deadline for the 2026/2027 tax year is April 1, 2025, while in Suffolk County, it is May 20, 2025.

During the grievance process, homeowners may present information such as comparable sales of similar properties to support their claim of over-assessment. If the Assessment Review Commission in Nassau County does not make a satisfactory settlement offer, the case may proceed to a Small Claims Assessment Review (SCAR) in Supreme Court.

Property tax payments in Long Island can be made through various methods, including online portals, mail, or in-person at town or county offices. Many jurisdictions accept electronic checks and major credit cards. Payments sent by mail must be postmarked by the due date to avoid penalties; a U.S. Postal Service postmark is usually required.

Payment schedules vary, with county and town taxes often payable semi-annually, and separate bills for school or village taxes. In Suffolk County, taxes generally cover a period from December 1st to November 30th, with payments typically due in two installments. The first half is usually due by early January, and the second half by late May. Late payments accrue interest and penalties. If a bill is not received, it remains the taxpayer’s responsibility to secure a duplicate and make timely payment.