Nassau's 2027–28 tentative assessment roll was published January 2, 2026, and forms the basis for school tax bills issued October 2027 and combined county/town bills issued January 2028. The 2027/28 ARC grievance deadline was March 31, 2026. Here's how to read your notice and what your next move is.
Nassau County's Department of Assessment publishes a new tentative assessment roll every January. The roll lists every parcel in the county and assigns each a tentative full market value, level of assessment, and resulting tentative assessed value. These numbers, once finalized, determine your share of every school, county, town, and special district levy for the 2027/28 tax year.
Tax bills based on this roll arrive:
The roll remains tentative for about 14 months while the Assessment Review Commission (ARC) reviews and corrects assessments before the final roll is filed.
Nassau's tentative notice has six key lines you should compare to last year:
If your Full Market Value is more than 10% above what comparable homes in your neighborhood have sold for in the last 12 months, you have a strong case for an ARC grievance.
The ARC accepts residential grievances filed online, by mail, or in person. The form (AR1) is short — typically 1–2 pages — and you can file with or without comparable-sales documentation. Most homeowners file with at least three recent sales from their immediate neighborhood.
See our full Nassau grievance guide for the step-by-step, including comp-pulling tactics and what to expect at SCAR if it gets that far.
A few things that confuse Nassau homeowners every January:
Nassau's final roll is filed on or around April 1, 2027. ARC must resolve all timely-filed residential grievances before that date. The final roll then becomes the basis for the October 2027 school tax bills and January 2028 county/town bills.
Whoever was on title as of the taxable status date (January 2 for Nassau's 2027/28 cycle). If you bought in February or later, you can still grieve for the next cycle (2028/29).
Class 1 covers 1- to 3-family residential homes. Class 2 covers 4-or-more-unit residential, co-ops, and condos. Class 4 is commercial. Tax rates differ by class.
Not necessarily. The LOA affects what your assessment is, but the rates are set by school district / town / county based on their levies. A lower LOA across the entire county usually leads to higher rates per $1,000 of assessed value, leaving the actual bill roughly unchanged.
Yes. Commercial property owners had until March 2, 2026 (the first business day in March) to file for the 2027/28 cycle. The deadline is not extended for commercial.
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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.