Section, Block, Lot — Long Island's parcel identifier system

Every Long Island property has a unique Section-Block-Lot (SBL) number. This is how Nassau and Suffolk assessment systems track parcels. You need it to look up your tax bill, file a grievance, or pay online. Here's how to find it.

What "Section, Block, Lot" means

Long Island uses a three-level parcel identifier:

  • Section: a large area within a town (typically 1-2 square miles)
  • Block: a subdivision within a section (often a city block or neighborhood)
  • Lot: an individual parcel within a block

A typical SBL looks like 123-04-006 or 32-J-061-00. Format varies slightly by county and town.

Where to find your SBL

Nassau County

  1. On your property tax bill — labeled "Section / Block / Lot" or "SBL"
  2. Online via the Nassau Land Records Viewer — search by address
  3. Via the Nassau Tax Map at maps.ncpafl.com/nassautaxmap

Suffolk County

  1. On your tax bill from your Town Receiver
  2. Via your town's online assessor portal (each Suffolk town has its own)
  3. Via Suffolk County GIS at gis2.suffolkcountyny.gov
For grievance filings. You'll need to enter your SBL on every grievance form (Nassau AR1, Suffolk RP-524). It's the primary key the assessment system uses to identify your property — more reliable than the street address (which can change or be ambiguous).

Frequently asked questions

Is SBL the same as a deed reference?

No. The deed reference is a separate record at the County Clerk's office, used for ownership history. The SBL is used for property tax purposes. Both refer to the same physical parcel.

My SBL changed. Why?

Section, Block, Lot numbers occasionally get renumbered when a town subdivides a parcel, merges two parcels, or updates its tax map. If your SBL changed, the County will have records of the old and new identifiers tied together.

Can two properties have the same SBL?

No. SBL is unique within each town/city. The full identifier across LI is "swis code + SBL" — the SWIS code identifies which town, so the combination is globally unique.

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Sources & citations

Last verified: 2026-05-11. Tax rules change; we re-verify each page quarterly.

Estimates and educational content only — not legal, tax, or financial advice. Verify with your county or town receiver, an attorney, or a CPA before making financial decisions.