Taxpayer Protection Plan FAQ

What is the Taxpayer Protection Plan (TPP)?

Nassau County Executive Laura Curran’s Taxpayer Protection Plan will secure exemptions for class one residential property owners experiencing assessment increases as a result of the first countywide reassessment in nearly a decade.

The TPP provides a five-year phase-in of any increase to the assessed value of your property, over a five-year period beginning in tax year 2020/2021 based on the distribution and annual calculations of your property’s value. This will effectively spread out any relative changes, increases and decreases, in tax burden due to the reassessment, over a five-year period.

The plan equalizes the level of assessment for the year prior to reassessment so that an equivalent comparison may be made to the current assessment.

When does the TPP take effect?

The program has been authorized by New York State but must be adopted by the Nassau County Legislature to be implemented.  You can contact your local legislator to support this local law. If approved by the County Legislature, the TPP will be effective for your 2020-2021 school and general tax bills. You will see the effects of the TPP in your school tax bill in October 2020 and your general tax bill in January 2021.

Why does TPP phase in increases to assessments instead of applying the new assessment immediately?

The recent reassessment resulted in approximately 95% of all properties increasing in market value, which is not surprising following almost a decade of the frozen assessment roll. The TPP protects taxpayers by assuring that increases and decreases in taxes occur gradually over time. The TPP provides stability to homeowners and protects the housing market from dramatic changes.

Is the Taxpayer Protection Plan Statement a tax bill?

No. Please do not send any payment in response to the statement. The statement was prepared to show you how the plan’s implementation hypothetically affects your property tax burden in connection with the 2020-2021 assessment roll using 2018-2019 tax levies.

Will these be my actual taxes in 2020-2021?

No.  The information contained in your statement is a hypothetical estimate for comparison purposes only.  The Department of Assessment applied actual municipal and school district levies (that determined your property tax obligation for the 2018-2019 property tax year) and forecasted your hypothetical tax obligations using your assessment as set in the 2020-2021 tentative assessment roll, with and without the TPP.

Do I have to enroll to receive the TPP exemption?

No. The TPP exemption will automatically be applied if it is adopted by the Nassau County Legislature.

When will I know my actual tax numbers?

Your actual property tax amounts will appear on your school tax bill in October 2020 and your general tax bill in January 2021. The taxes shown on your actual bills will depend on adopted municipal budgets (i.e., school district, town, County, etc.)

What happens if I sell my house or buy a house in Nassau County while the TPP is in effect? Will the exemption be removed and do buyers need to reapply?

The exemption is not removed upon a sale and does not need to be applied for once a home is purchased.

What happens if I make improvements to my property?

Physical changes to your property (i.e., additions or dormers) are not phased-in by the TPP.  If you, for example, build a new home or add a dormer to your home, the new construction will not receive the TPP exemption. New construction is always valued at current market values.

What happens if my property’s improvements are removed or destroyed?

If any portion of your property is fully or partially removed from the assessment roll subsequent to the 2020-2021 final assessment roll by reason of fire, demolition, destruction or new exemption, your TPP exemption for any remaining portion will be reduced in the same proportion as your assessment is reduced due to such fire, demolition, destruction or new exemption.

If my property had a physical change after the 2018-2019 tax roll, is the change included?

The physical improvement may have been taken into account in your 2020-2021 assessment, depending on when the improvement was made. Including an improvement may result in higher hypothetical taxes both with and without the TPP, as physical improvements increase the market value of your property and are not phased in under the TPP.  

Can I appeal the amount of the exemption?

No. The TPP exemption phases in the increased assessment of your property by 20% annually over the next five (5) years county-wide.

My statement shows that without the TPP, my taxes decrease slightly from 2018-2019 tax roll, but they increase slightly with the TPP. Why does this happen?

A small percentage of properties will see a tax decrease without the TPP compared with the 2018-2019 tax roll, and an increase with the TPP compared to the 2018-2019 tax roll. This results from changes to the tax rates for your County, town and school district taxes after the application of the TPP exemption. However, the vast majority of property owners are projected to see more measured changes in their taxes as a result of the TPP.

Will this program affect my other property tax exemptions?

No. The other exemptions you qualify for and have will stay in effect. However, your total exemptions cannot add up to more than 100% of your assessment.

If the assessment of my property drops on future assessment rolls, will my exemption change?

No.  The TPP exemption is based on the tentative assessment roll for 2020-2021 which has already been published. The exemption remains in place through the 2024-2025 roll.

I have successfully appealed my 2020-2021 assessment at the Assessment Review Commission. Will the reduction change my TPP exemption?

No.  The TPP exemption is based on the tentative assessment roll for 2020-2021 which has already been published. The exemption remains in place through the 2024-2025 roll.

If I receive a reduction in my assessment through the Small Claims Assessment Review (SCAR) process in 2020, does the TPP exemption change?

No.  The TPP exemption is based on the tentative assessment roll for 2020-2021 which has already been published. The exemption remains in place through the 2024-2025 roll.

I live in Glen Cove. How does the TPP affect me?

The TPP exemption will affect only the County portion of your property taxes. The City of Glen Cove determines assessments for city and school taxes.

I live in Long Beach. How does the TPP affect me?

The TPP will affect only the County and school portions of your property taxes. The City of Long Beach determines assessments for city taxes.

Does the TPP also affect my village or city taxes?

The TPP only affects your assessment for County, school and town taxes.

I also own a commercial property. Does the TPP exemption apply to that property?

No. The TPP does not apply to commercial properties. Commercial property has its own phase-in under existing law.

Does the TPP apply to multiple dwellings, condos and co-ops?

The TPP will apply only to class one (residential) property, which comprises one, two and three-family houses, residential condominiums of three stories or less and most residential vacant land. 

Do the hypothetical taxes shown on the Taxpayer Protection Plan Statement take other exemptions into account?

Yes. If you previously had an exemption for your property (for example, the senior exemption, veterans’ exemptions, exemptions for firefighters and STAR), the hypothetical numbers shown on the statement assumed that you would again have that exemption at the same percentage as you had before.

Is the Department of Assessment responsible for tax amounts and collection?

No. The Department of Assessment’s statutory responsibility is determining the fair market value of a home based on what a willing purchaser would pay for that home at a specific point in time. It does not set operating budgets or spending plans, mail out tax bills or collect taxes.

Who determines my property taxes and property tax rates?

The County recognizes that the overall tax burden in Nassau County is large and makes every effort to control unnecessary spending. However, budgets are not determined only by the County. School budgets are determined by the school districts and voted on by the district’s residents each May. Town budgets are determined by the towns. These budgets are used to determine your taxes. Based on the budgets provided to them, property tax rates are determined by the Nassau County Legislature as well as the towns.

Can I call the Department of Assessment with questions?

Personnel cuts in the prior administration left the Department unable to dedicate adequate staff to handle a high volume of phone calls. The County is currently increasing the staff of the Department of Assessment to ensure an effective and efficient operation of the Department. While this is ongoing, the County has established an email address for questions specifically about the TPP. Your questions can be emailed to TPPQuestions@nassaucountyny.gov