Nassau & Suffolk Counties, New York Nassau grievance deadline March 31, 2027Nassau grievance deadline Mar 31

Guide

How to read your Suffolk County tax bill

Unlike Nassau’s two-bill system, Suffolk gives you one combined bill in December. It includes county + town + school + specials — about 8-12 separate line items depending on your town. Here’s how to navigate it.

Top-of-bill identifiers

  • SBL (Section, Block, Lot) — Your unique parcel identifier within the town.
  • SWIS Code — 6-digit code identifying the town (e.g., 472800 = Islip). Learn more.
  • School District — The district that gets the largest share of your bill (60–75%).
  • Property class — NY ORPS code. 210 = single family residence, 220 = two family, etc.

Levy section

Suffolk shows each taxing jurisdiction separately, with the rate per $1,000 and the dollar amount.

  • County tax — Suffolk County levy per $1,000 (typically $3-4).
  • Town tax — Your town’s levy ($2-5 per $1,000).
  • School District tax — The largest line item ($8-25+ per $1,000 depending on district).
  • Library tax — Often separate from school tax in Suffolk.
  • Special districts — Fire, ambulance, sewer, water, lighting — each can be a separate line.

Exemptions section

  • STAR (Basic or Enhanced) — Reduces school tax portion. Applies whether you have the exemption or the credit.
  • Senior Citizens — Up to 50% reduction on county + town + school. Income-tested.
  • Veterans (Alternative) — 15–25%+ reduction in assessed value.
  • Volunteer Firefighter — Varies by Suffolk town. Town of Babylon, Brookhaven, and Huntington adopted the exemption.
Where Suffolk bills differ from Nassau. Suffolk includes special district line items (fire, ambulance, water, etc.) directly on the main bill. In Nassau, these are typically separate. Suffolk also uses full-market-value assessment, so the “Assessed Value” on your bill should roughly match what your home would sell for.

Frequently asked questions

Why does my Suffolk bill have a “Special District” line for $2,400?

That’s likely fire district + ambulance + library + water/sewer combined. Suffolk towns vary in how special districts are billed. Brookhaven, for example, has dozens of fire/ambulance districts — each homeowner pays only into the ones they’re in.

What is “Town Outside Village” (TOV)?

If you’re in an unincorporated part of your town (not in a village), you pay the Town Outside Village rate. Village residents pay the village rate AND a reduced town rate. TOV is usually higher than the village-resident town rate, but villages charge their own tax on top.

How do I dispute a Suffolk special district charge?

Each special district is a separate entity with its own commissioners. Contact the district directly (phone/website usually printed on bill). For assessment-level disputes → file a grievance with your Town BAR.

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Sources and citations

Last verified May 11, 2026. Tax rules change; we re-check every page each quarter.

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