How Long Island property tax actually works
Long Island property tax has three layers:
- County tax — Nassau or Suffolk County levy (~$3-4 per $1,000 of assessed value)
- Town tax — your town’s share (~$2-5 per $1,000)
- School district tax — typically 60–75% of your bill ($8-25 per $1,000)
On top of these, you may pay:
- Village tax — if you’re in one of ~60 incorporated LI villages
- Special districts — fire, library, water, sewer, ambulance
The median LI household pays around $11,129/yr in total property tax. The cheapest LI districts run around $5,192/yr; the most expensive (Cold Spring Harbor, Bridgehampton areas) exceed $30,783/yr.
Section 1 — Calculating your bill
- How the bill is calculated — Assessed value × combined rate ÷ $1,000, minus exemptions. The catch: Nassau uses a 10% Level of Assessment, so the displayed assessed value is 10% of market value.
- Buyer projection — Use our buyer calculator to see your real post-sale bill (not the seller’s reduced amount).
- What changes after closing — Full exemption rolloff explainer.
- Why your bill went up — Five-minute diagnostic checklist.
Section 2 — Exemptions (most homeowners qualify for at least one)
- STAR — every primary residence — Full guide · $300-$700/yr savings · income limit $500,000 for the credit
- Enhanced STAR — seniors 65+ — Full guide · $600-$1,500/yr savings · income limit $110,750 (2026)
- Senior Citizens exemption — Full guide · up to 50% reduction · income limits set locally
- Veterans (Alternative) — Full guide · 15–25%+ reduction in assessed value
- Volunteer Firefighter / Ambulance — Full guide · 10% reduction · 2+ years of service
- Persons with Disabilities — Full guide · up to 50% reduction · income-tested
Section 3 — Grievance (the single most effective way to lower your bill)
- Nassau grievance — Full guide · file by March 31, 2027 · through Nassau Assessment Review Commission
- Suffolk grievance — Full guide · next Grievance Day May 18, 2027 (third Tuesday of May) · through your Town Board of Assessment Review
- Per-town grievance pages — All LI town grievance pages with town-specific details
Section 4 — Payment schedule + how to pay
- Overall payment timing — LI payment schedule overview · Nassau vs. Suffolk
- Nassau per-town — Receiver contact info
- Suffolk per-town — Receiver contact info
- How to read your bill — Nassau line-by-line · Suffolk line-by-line
Section 5 — Terminology that confuses everyone
- Level of Assessment (LoA) — Nassau’s 10% ratio explained
- Residential Assessment Ratio (RAR) — State-computed grievance-relevant number
- Equalization Rate — Cross-town fairness factor
- Section, Block, Lot (SBL) — Your parcel’s unique ID
- SWIS Code — 6-digit municipality code
Section 6 — Comparisons
- Long Island vs. Westchester — Westchester is actually higher per $
- Long Island vs. New Jersey — Similar dollar bills, different mix
- Cheapest LI school districts — Ranked by median bill
- Most expensive LI school districts — Ranked by median bill
Section 7 — Life events that affect property tax
- Buying a house — Buyer calculator + tax-shock prevention
- After closing — Month-by-month timeline
- STAR after buying — Register fast
- Inheriting a house — Exemption rolloff applies
- Home improvements — What triggers a reassessment
- Co-op or condo — How assessment differs
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Enter any Long Island address to see the median bill for the district, your projected bill if you bought today, and how exemptions roll off after a sale.
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Sources and citations
- NY Tax & Finance — Contest your assessment tax.ny.gov
- NY Tax & Finance — STAR resource center tax.ny.gov
- NY Tax & Finance — Senior citizens exemption tax.ny.gov
- NY Tax & Finance — Alternative veterans exemption tax.ny.gov
- NY General Municipal Law § 3-c — Property tax levy cap statute nysenate.gov
- NY State Open Data — Property Assessment Data data.ny.gov
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.