The fundamental difference
Nassau: two separate tax bills per year — a school tax and a general (county + town + special districts) tax. Each is split into two halves with different due dates.
Suffolk: one combined bill per year (December), payable in halves. Suffolk Town Receivers collect through May 31; after that, unpaid taxes go to the Suffolk County Comptroller with penalties.
Nassau County payment schedule (Town of Hempstead example)
Nassau’s 64 towns and 2 cities all follow this general structure with some local variation. See per-town schedule.
| Date | What’s due | Without penalty until |
|---|---|---|
| October 1 | First Half School Tax | November 10 |
| January 1 | First Half General Tax | February 10 |
| April 1 | Second Half School Tax | May 10 |
| July 1 | Second Half General Tax | August 10 |
Suffolk County payment schedule
Suffolk delivers one combined Town+School+County bill. Towns collect through May 31; after that, the County Comptroller takes over with steep penalties.
| Date | What’s happening |
|---|---|
| December 1 | Tax bills issued by Suffolk Town Receivers |
| Through January 10 | First half payable without penalty |
| January 11 - May 31 | First half: 1% per month penalty. Second half due May 10 (no penalty before). |
| After May 31 | All unpaid taxes transferred to County Comptroller with 5% penalty + 1%/month interest, calculated from February 1 |
| November-December (next year) | Tax Lien Sale for properties with unpaid taxes |
How to pay
Online payment
- Nassau: Pay through your Nassau County tax portal or your town’s receiver website. ACH free, credit card 2.35–2.95% fee.
- Suffolk: Each town has its own portal. Suffolk County also accepts payment for delinquent taxes through the County Comptroller.
By mail
Postmark by the due date counts as on-time. Always send by certified mail with return receipt for tax bills, especially close to a deadline.
In person
Town Receivers of Taxes accept cash, check, money order, and (sometimes) credit card. Check your town’s site for hours.
Via mortgage escrow
If you have a mortgage with an escrow account, your lender pays your property taxes automatically from your escrow balance. You’ll see this on your monthly mortgage statement. To break down what portion of your monthly payment is taxes vs. principal/interest/insurance, use our PITI calculator.
Frequently asked questions
Why are Nassau bills split into two — school tax and general tax?
Historic accounting. The school tax half funds your school district. The general tax half funds Nassau County + your town + special districts (fire, garbage, library). Both go on the same property but use different schedules tied to when those budgets get adopted.
Can I prepay my Long Island property taxes?
Yes — most LI Town Receivers accept early payments. Verify with your specific town. Note: the IRS in 2018 restricted federal deductibility of prepaid property taxes; consult your CPA.
What happens if I miss a Suffolk payment?
You owe a 1% per month penalty until May 31. After May 31, the bill transfers to the County Comptroller with a 5% penalty + 1%/month interest from February 1. If unpaid by November-December of the year after the original due, your property will be in the Tax Lien Sale.
I just bought my house. Who pays the prorated taxes?
Standard LI practice is for the seller to credit the buyer at closing for the seller’s portion of unpaid taxes. Your title attorney or closing agent handles this on the HUD-1 (or Closing Disclosure).
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Sources and citations
- Town of Hempstead — Tax Payment Schedule hempsteadny.gov
- Suffolk County Comptroller — Information for taxpayers suffolkcountyny.gov
- NY Tax & Finance — Property tax calendar tax.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.