I was born and raised on Long Island, and taxes come up in almost every conversation I have about a house. Buyers often ask about the tax bill before the kitchen. Sellers want to know if theirs will scare buyers off. Here's how it works in Nassau County, for the South Shore towns I work in most: Seaford, Wantagh, Massapequa and Massapequa Park.
- Your bill combines county, town, special district and school taxes. In a village like Massapequa Park, there's a separate village tax too.
- School tax bills go out in October and general tax bills in January. Each is paid in two halves.
- To challenge your assessment, file with the county's Assessment Review Commission. It's free, and the next window runs January 4 to March 1, 2027.
- STAR and other exemptions belong to the owner, not the house. Budget on the full bill.
How the bill is built
The Nassau County Department of Assessment, in Mineola, puts a value on every property. Each taxing jurisdiction then sets a budget, and its tax rate is applied to your assessment. You only pay the jurisdictions your home sits in, which is why two houses a few blocks apart can have different bills.
- County: lines such as county general purposes, police, Nassau Community College and sewage districts.
- Town: Hempstead or Oyster Bay, for town services such as highways and parks.
- Special districts: fire, water, library and garbage or sanitation districts, depending on the address.
- School district: billed on its own, as the school tax bill.
- Village: in incorporated villages such as Massapequa Park, billed separately.
Who sends the bill, and when it's due
In Seaford and Wantagh, the bill comes from the Town of Hempstead Receiver of Taxes, which collects for the county, the town, 99 special districts and 33 school districts. In Massapequa and Massapequa Park, it comes from the Town of Oyster Bay Receiver of Taxes. Both towns use the same calendar, with a 40-day penalty-free window after each due date:
| Bill | Due | Penalty-free through |
|---|---|---|
| School tax, first half | October 1 | November 10 |
| General tax, first half | January 1 | February 10 |
| School tax, second half | April 1 | May 10 |
| General tax, second half | July 1 | August 10 |
Miss the date and a penalty is added. In Oyster Bay it's 1% a month, counted back to the original due date. After the collection period closes (May 31 for school taxes, August 31 for general taxes), unpaid taxes are paid to the Nassau County Treasurer.
In Massapequa Park, the village tax is a separate bill, collected by the village, not the town. The village treasurer lists it as payable June 1, with penalties starting July 2.
How to look up a home's taxes
Before I show a house, I look up its taxes. Here's where:
- The county's Land Records Viewer lets you search by address for the assessment, exemptions with amounts, past taxes, tax rates and district information.
- The Town of Hempstead shows current general and school bills by parcel ID or bill number. You can find the parcel ID on the Land Records Viewer.
- The Town of Oyster Bay Receiver of Taxes lets you view and pay bills online.
Assessments and grieving your taxes
Every January, the Department of Assessment publishes a tentative assessment roll that sets taxes well ahead. The roll published January 2, 2026 is for the 2027/28 tax year: the school bills that go out in October 2027 and the general bills in January 2028.
If you think the county's value for your home is too high, you can grieve it with the Nassau County Assessment Review Commission (ARC), an independent agency separate from the Department of Assessment. Here's what I tell owners:
- The next window runs January 4 to March 1, 2027, and it covers the 2028/29 tax year.
- Filing yourself is free. You can file online through ARC's AROW system and check your appeal's status there.
- You don't need an attorney, and ARC will never increase your assessment.
- Private grievance firms will file for you, usually for a share of any savings. Read the agreement, and sign with only one: ARC denies unresolved duplicate applications.
ARC decides over the following year, and the final roll comes out in April. If you disagree and you own and live in a one- to three-family house (or a condo in a development of three stories or less), you can file for Small Claims Assessment Review (SCAR) for $30. The deadline is the last business day in April, or 30 days after ARC's decision if that comes after April 1. For the 2027/28 roll, that's April 30, 2027.
STAR: credit or exemption
STAR is New York State's school tax relief, and it comes in two forms:
- STAR credit: a check or direct deposit from the state, arriving around the time of your school tax bill. This is what new buyers get. Income limit: $500,000.
- STAR exemption: a reduction printed on the school tax bill. It's been closed to new applicants since 2016. Owners who already have it can keep it while they stay eligible. Income limit: $250,000.
Both come in Basic and Enhanced versions. Enhanced STAR is for a home where at least one resident owner is 65 or older by December 31 of the benefit year, with income of $110,750 or less for 2026 benefits and $113,550 or less for 2027.
When you buy, register with the New York State Tax Department through its Homeowner Benefit Portal as soon as the house is your primary residence. If the seller had the STAR exemption, you may keep it for your first year, then you move to the credit. The credit can't be deposited into an escrow account, so it comes to you, not your lender.
Nassau also has exemptions for senior citizens, veterans, people with disabilities and limited incomes, volunteer firefighters and ambulance workers, and home improvements, among others. Applications go to the Department of Assessment, and for the 2027-28 tax year they must be received by January 4, 2027. The county's exemption brochures explain the rules.
Why your bill can be higher than the seller's
The first thing I tell a buyer about taxes here: exemptions belong to the owner, not the house. The seller's STAR, veterans or senior exemption doesn't come with the deed. If an exemption stays on after a sale and the new owner doesn't qualify, the county can take it off and add "restored taxes" to a later bill. So budget on the full tax before exemptions, not the number the seller pays.
At closing, taxes are split by date. If the seller already paid for time after closing, you reimburse them. If taxes for the seller's time are still unpaid, the seller credits you. With a mortgage, many lenders require an escrow account: you fund it at closing, add to it with each monthly payment, and the lender pays the tax bills.
Hempstead, Oyster Bay and the village
I won't compare rates here, because they depend on the school and special districts and change every year. Here's how the structure compares.
| Seaford and Wantagh | Massapequa | Massapequa Park | |
|---|---|---|---|
| Town | Hempstead | Oyster Bay | Oyster Bay |
| Type | Unincorporated hamlets | Unincorporated hamlet | Incorporated village |
| County, town and school bills | Hempstead Receiver of Taxes | Oyster Bay Receiver of Taxes | Oyster Bay Receiver of Taxes |
| Village tax | None | None | Yes, billed by the village |
| Assessment appeals | Nassau ARC | Nassau ARC | Nassau ARC; the village keeps its own roll and grievance day for the village tax |
A short checklist
If you're buying:
- Ask for the full tax bill before exemptions, and check which school district it shows.
- Look up the assessment on the Land Records Viewer.
- Register for STAR as soon as you move in.
If you're selling:
- If your assessment looks high, grieve it in the January 4 to March 1 window.
- Gather your recent general and school tax bills. I always ask sellers for the last two.
- Tell me and your attorney about any exemptions you receive, so buyers see the full picture.
Where to go from here
Taxes are one line in a bigger budget. If you're selling, read what it costs to sell on Long Island, where I cover transfer tax and closing costs. For the village vs hamlet question, see Massapequa vs Massapequa Park. And if you want a number for your own home, start with a free home valuation.
This article is general information, not legal or tax advice. Dates and limits change, so check the official sources. Sources: Nassau County Department of Assessment; Assessment Review Commission calendar and how to appeal; Nassau County, Small Claims Assessment Review; Town of Hempstead Receiver of Taxes; Town of Oyster Bay Receiver of Taxes and its tax bill guide; Village of Massapequa Park Treasurer; New York State Department of Taxation and Finance, STAR eligibility and STAR FAQs; Consumer Financial Protection Bureau (escrow accounts).
Seller's guide · 3 min readWhat it costs to sell on Long Island.
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