Nassau County · Tax grievances by ZIP · 2026/27 roll
Where Nassau files tax grievances, and how deep the cuts go
On the 2026/27 assessment roll, 252,353 of 427,022 parcels — 59.1% — filed a tax grievance. Of the filings with a decided outcome, 92.9% got a reduction in assessed value. Filing rates, among ZIP codes with at least 200 parcels, run from 23.6% in Roosevelt to 80.7% in Jericho.
Who Runs NY by Rae AroraFigures from the official rolls and the county’s Land Records Viewer, pulled November 9–11, 2026
At a glance · 2026/27 rollCountywide filings and outcomes
252,35359.1% of 427,022 parcels92.9%223,885 of 240,895 decided filings got a cut10,757No cut yet, case still pending — not counted as a denial9.4%Median cut among parcels that got one, as a share of tentative AV
A “cut” is a lower assessed value on the final roll than on the tentative roll, not a dollar amount of tax saved. School, county, and town tax bills depend on rates set after the roll is closed. Pending cases with no cut yet are kept separate and are not counted as failures.
You are looking at the 2027/28 tentative roll, which is still provisional. Filing counts are shown; success rates and cut sizes wait for the final roll and for pending administrative cases to be resolved.
By ZIP codeFiling is uneven across the county
Jericho (11753) had the highest filing rate among ZIP codes with at least 200 parcels: 3,338 of 4,138 parcels, or 80.7%. Roosevelt (11575) had the lowest: 996 of 4,216, or 23.6%. Most ZIP codes that filed less often still had high success rates among decided cases; Roosevelt’s was 71.3%, below the county’s 92.9%.
Map outlines are U.S. Census ZIP Code Tabulation Areas (2020). Some ZCTAs, including 11735 (Farmingdale), cross the Suffolk County line; the counts here are Nassau parcels only. A few post-office ZIP codes have parcels in the table but no ZCTA shape on the map.
Overall successMost decided filings got a cut
Levels of reductionHow large the assessment cuts were
On the 2026/27 roll, of 251,652 filings with a comparable assessed value, 89,446 (35.5%) were cut 5% to under 10%, and 89,699 (35.6%) were cut 10% to under 20%. 33,043 (13.1%) were cut by under 5%, 7,930 (3.2%) by 20% to under 30%, and 3,767 (1.5%) by 30% or more. 27,732 (11.0%) had no cut, including the 10,757 that were still pending, and 35 parcels saw an increase. The percent cut is (tentative total AV − final actual AV) ÷ tentative total AV.
Since 2022/23Filing has risen, and so has the share that get a cut
Across five complete roll years, the countywide filing rate moved from 56.7% in 2022/23 to 59.1% in 2026/27. Among decided filings, the share that got a cut rose from 78.3% to 92.9%. On the 2027/28 tentative roll, still provisional, 258,538 of 426,538 parcels (60.6%) have already filed.
Every ZIPSearchable table
Sort any column. Search by ZIP, place, or town. Figures are parcels, not applications — two applications on the same parcel count as one filing.
Roll years. The main figures are for the 2026/27 roll (Land Records Viewer year 2027), the most recent year with both a tentative and a final roll. 2022/23 through 2025/26 are also complete. 2027/28 is the tentative roll only and is labeled provisional; most of those filings were still pending in the November 2026 records, so this page does not report a success rate for that year.
What counts as a filing. A unique parcel with at least one Administrative Application (the county’s Assessment Review Commission process), writ of certiorari, or small-claims assessment review in that roll year. Physical-change applications are not tax grievances and are not counted. Many parcels have two applications in the same year (an administrative filing and a court filing); they are counted once.
What counts as success. A filing “got a cut” if its official tentative total assessed value is higher than its final actual assessed value. The success rate is cuts ÷ (cuts + resolved filings with no cut). Filings with no cut that are still pending — typically an administrative denial with a court case open — are a separate category and are not treated as failures. A change from tentative to final is the administrative outcome as it appears on the published final roll; later court settlements are often not in these values, and the county’s appeal records usually do not publish a new assessment for those settlements.
Levels of reduction. Percent cut = (tentative total AV − final actual AV) ÷ tentative total AV, for filings with tentative AV greater than zero and a final AV. Bands are 0% (including a handful of increases), under 5%, 5% to under 10%, 10% to under 20%, 20% to under 30%, and 30% or more. These percentages are cuts in assessed value, not dollar tax savings.
ZIP codes. Each parcel is assigned the property ZIP from the county GIS parcel layer, or, if that is missing, the situs ZIP on the assessment roll. Parcels with no Nassau property ZIP — 4,756 on the 2026/27 roll, many of them special-franchise (roll section 5) or utility (section 6) accounts — are listed as “No property ZIP” and are not shown on the map. A few border ZIP codes, notably 11735 Farmingdale, extend into Suffolk County; only Nassau parcels are counted. Out-of-area mailing ZIP codes are not used.
The parcel list. The denominator is every parcel that appears on that year’s tentative or final roll (427,022 for 2026/27), including homes, condos, commercial property, and utilities, not only one-family houses. Class 1 accounted for 230,206 of the 252,353 filings on the 2026/27 roll. An earlier public figure of 59.9% used only the main GIS parcel pull on the 2027/28 tentative roll and is not directly comparable.
Data gaps. Figures come from a November 9–11, 2026 pull of the county Land Records Viewer and from the published roll PDFs (final rolls 2021/22–2026/27; tentative rolls 2022/23–2027/28). There was no 2021/22 tentative roll on the county archive pages, so that year has no tentative-to-final comparison. Network errors in the original pull were retried; 588 GIS records with a blank parcel ID could not be looked up. A tentative-to-final change is not, by itself, proof that a grievance caused the change. Nothing here is a tax-savings estimate or legal advice.
Sources: Nassau County Department of Assessment tentative and final rolls; Nassau Land Records Viewer appeal histories; U.S. Census Bureau 2020 ZIP Code Tabulation Area boundaries. Built November 13, 2026.
Who Runs NYThe votes, the money, and the taxes — Rae Arora