Nassau County, N.Y.Good GrievesSources reviewed September 20, 2026

Village tax grievances in Nassau County

Most of a Nassau tax bill rests on the County’s assessment. If you live in an incorporated village, one part of it may rest on a second assessment, with its own deadline, usually weeks before ARC’s.

Two kinds of village

Nassau County’s Department of Assessment values every property in the County, and that assessment is the basis for county, town, and school taxes. Villages are different. The County’s description of the Department says that Nassau’s cities and villages have the right to decide their own assessments for village or city tax purposes, and that many villages use the County roll as the basis for theirs. Its FAQ puts it the other way round: most villages set their own assessments for village taxes. In practice, both kinds exist:

• Villages that assess on their own roll. The village has an assessor, publishes its own tentative and final rolls, and hears grievances through its own board of assessment review. The Village of Hempstead is one; it runs its own grievance period. The Village of Garden City publishes its own assessment rolls.
• Villages that levy on the County’s assessment. The village sets its budget and tax levy, then divides it among properties using the County’s assessed values. The Village of Sands Point, for example, explained in a 2025 letter to residents that assessed values there are determined by Nassau County, not the village.

The Cities of Long Beach and Glen Cove also assess for city taxes, according to the County.

How to tell which applies to you

1. Look at your village tax bill. Compare the assessed value on it with the one on your County record. If the figures differ, that suggests the village uses its own assessment; confirm with the clerk.
2. Check the village website. Villages that assess may publish their tentative roll, grievance period, and complaint form, often on an assessor or finance department page.
3. Call the village clerk. Ask directly: does the village assess, when is grievance day, what form does it accept, and must the complaint be received, or only postmarked, by the deadline?

Our property taxes by area pages can help you confirm which village your address is in. They do not replace the village’s own answer.

Grievance day

For villages that assess, New York State’s grievance procedures say the board of assessment review typically meets on the third Tuesday of February, but that dates can vary and you should check with the village. In 2027, the third Tuesday of February is February 16.

The details matter more than the date. The Village of Hempstead, for example, says its grievance period runs from February 1 through grievance day, that complaints must be received by 2:00 p.m. that day, and that a complaint postmarked on time but arriving afterward will be denied. That is a stricter rule than many filers expect; if you file with ARC on paper, confirm its own mailing rule in the County’s instructions. Do not assume one body’s rule applies to the other.

How a village grievance differs from ARC

• Who decides. ARC is a County commission that reviews applications year-round. A village grievance goes to a board of assessment review, which the State describes as three to five members appointed by the village board, excluding the assessor and the assessor’s staff.
• When. ARC’s published window for the assessment roll published on January 4, 2027 runs from January 4 to March 1, 2027 (see the County’s filing instructions). A village’s window is usually shorter and closes earlier.
• How. ARC accepts filings online through AROW, by mail, or in person. Villages set their own methods, so ask which ones yours accepts.
• Hearings. ARC reviews the written application. The State says you have the right to attend a board of assessment review hearing and present your case.
• Agreements before the hearing. The State’s procedures allow an owner and assessor to agree to a reduced assessment on or before grievance day. If you sign such a stipulation, you cannot ask the board for more, so read it carefully.

Preparing a village grievance

The evidence is the same kind you would use at ARC: sales of similar homes, and documentation of any error in the property details. The village’s record may describe your home differently from the County’s, so read the village record itself rather than assuming it matches. Our guides to choosing comparable sales and fixing record errors apply to both.

Two further points are easy to miss. First, a village that assesses may also handle its own exemptions for village taxes; the County’s veterans’ exemption brochure, for example, tells village residents to ask their village about a reduction on village taxes. Second, the value a village uses and the date it values as of may differ from the County’s, so ask the assessor which date your evidence should address.

Start with the County record

Whatever your village does, the County assessment drives most of your bill. Look up your property, check the filing deadlines, and confirm the County’s current appeal instructions. A County appeal, whoever files it, does not include a village grievance; that has to be filed with the village separately. This page is general information, not legal advice.