Nassau County · Liberty Water · Property tax and water rates · Checked November 12, 2026
Liberty Water's customers pay its property tax. When Liberty wins a tax cut, most of the saving goes back to them, for now.
Liberty customers pay $45.3 million a year in property tax through their water bills, a cost public-water neighbors don't carry, and a pending rate case could end their share of the savings.
Who Runs NY by Rae AroraIndependent analysis; not affiliated with Liberty Utilities.
The rate gapLiberty water costs more than public water next door
Neighbors: Merrick vs Massapequa
Liberty Merrick/Massapequa$57.31
Massapequa Water District, all-in$45.62
+$11.69 a month +26%
Closest like-for-like. Liberty at 8,000 gallons a month, current rates. Massapequa is the district's stated average household cost, $1.50 a day, rates plus district tax.
Lynbrook system vs Massapequa
Liberty SA1 (Lynbrook system)$98.13
Massapequa Water District, all-in$45.62
+$52.51 a month +115%
Liberty SA1 at 8,000 gallons, current rates derived from its stated increase ($27.77 = 28.3%).
Lynbrook system vs Jericho
Liberty SA1 (Lynbrook system)$98.13
Jericho WD, typical home all-in$39.20
+$58.93 a month +150%
Jericho is our estimate: $11.21 water at 8,000 gallons plus $27.99 a month of district tax on a typical home.
Monthly bills. Liberty's bill includes the property tax it pays; public-district "rates only" figures don't, so the public side here adds the district's own tax. Sea Cliff: Liberty $90.51 a month. Liberty's proposed rates in 26-W-0358 would be $78.51 (Merrick) and $125.90 (SA1). Sources: PSC pending water rate cases; Massapequa and Jericho water districts.
Pending · proposed, not decided
The risk in Case 26-W-0358: customers could lose the tax-savings pass-through for 2027–28
Today Liberty's rates carry a property-tax true-up. When taxes come in under the allowance, customers get the difference back: in service area 1 for 2025/26 that was $2,909,008 ($2,987,677 with interest, a 2.80% bill credit), while Liberty kept $323,223. PSC staff now proposes no property-tax true-up for the one-year plan from May 2027 to April 2028. Staff's $48,950,614 tax forecast uses past growth rates and doesn't mention the 2026/27 cut. With no true-up, any amount by which the allowance exceeds actual taxes stays with Liberty that year.
At stake: savings like the $2.9M SA1 credit. The 2026/27 settlement cut Liberty's tax by an estimated $5.7M–$7.7M a year; the 2027/28 tentative roll doesn't carry it forward and 112 grievances are pending. Staff expects to update tax figures with the latest bills. Hearings Nov 18 and Dec 2, 2026; comments due Dec 11. Nothing is final until the PSC rules.
Rates and grievancesLiberty Water, its rates, and its tax grievances
Liberty customers pay the company's property tax through their water bills — $45.3 million in 2025, about 29 cents of each bill dollar by Liberty's own figure. Public water districts are exempt from tax on their own wells, plants and mains, which is one reason Liberty bills run higher than public water next door: $98.13 a month in the Lynbrook system versus $45.62 all-in at Massapequa and about $39.20 at a typical Jericho home (estimate). Liberty also challenges those Nassau assessments every year. Under the current rate plan, most of the tax savings go back to customers; Liberty keeps a share.
112 / yrUnits Liberty has grieved at the county every year since 2013; 112 pending on the 2027/28 roll743,844AV removed by the 2026/27 county settlement, 17.0% of Liberty's assessed value88%Share of the 2025/26 SA1 tax saving credited to customers; Liberty kept 10%
How Liberty challenges its property taxes
Since 2013 the company has brought grievances at the county's Assessment Review Commission on the same 112 units every year, two applications per unit since 2021. For thirteen years the commission denied all but three, each a single-unit reduction. In the same stretch it also took tax certiorari cases to court on roughly 99 to 112 units in every roll year from 2010 to 2026; nearly all are listed as settled. The county's online records don't show what those court settlements were worth.
Most of the rest of the assessed value is "special franchise" — water mains under public streets, valued by the state. Those 67 units carry 2,574,758 AV, or 55% of the 2027/28 tentative total, and are generally not grieved at the county commission. 112 grievances are pending on the 2027/28 tentative roll.
What the 2026/27 settlement cut, and what came back through rates
The 2026/27 roll broke the pattern. For the first time the commission settled instead of denying: 109 units. Equipment and mains were cut 50% (78 units, 618,771 AV) and well land was cut 25% (31 units, 125,073 AV). That removed 743,844 AV — 42.8% of those units' tentative value, and 17.0% of Liberty's 2026/27 tentative AV of 4,377,391. The estimated tax effect is $5.7 million to $7.7 million a year (estimate). The cut is not verified on the county's final roll, because those files omit utility sections for 2022/23 through 2026/27, and the 2027/28 tentative roll (AV 4,646,315, provisional) does not carry it forward. Roosevelt saw the largest district cut, 106,141 AV, or 34.6% of Liberty's 307,157 AV there.
When taxes come in under the allowance in the 2024–27 plan (Case 23-W-0235), customers get the difference back, less 10% when Liberty shows the saving came from its own work. Customers pay 90% of any overage. In service area 1, April 2025–March 2026, actual taxes were $30,025,086 against a $33,328,428 target, a $3,303,342 under-run. Customers were credited $2,909,008 ($2,987,677 with $78,669 interest, a 2.80% bill credit). Liberty kept $323,223 and recovered $71,111 in legal fees. The year before, in service area 2, taxes came in above the allowance and Merrick and Sea Cliff customers paid surcharges of 2.99% ($1,102,134) and 1.40% ($515,774).
Pending: In Case 26-W-0358, PSC staff proposes ending the property-tax true-up for the one-year plan from May 2027 to April 2028. Staff's $48,950,614 tax forecast uses past growth rates and doesn't mention the 2026/27 cut. Hearings are Nov 18 and Dec 2, 2026; comments are due Dec 11. Nothing is final until the PSC rules.
MapWhere the 2026/27 cut landed
Tap or hover a circle for its values. Circle size is the 2027/28 tentative assessed value (AV); color is AV removed by the 2026/27 settlement. Utility units have no tax-map polygon of their own, so circles sit at district centers or at the lot the roll references.
At a glanceThe numbers that decide the argument
$45.3MProperty tax Liberty paid in 2025, recovered through water bills743,844AV removed by the 2026/27 settlement, 17.0% of Liberty's assessed value$5.7M–$7.7MTax shifted to other payers per year (estimate)88%Share of the 2025/26 SA1 tax saving credited to customers; Liberty kept 10%+$11.69 (+26%)Liberty Merrick $57.31 vs Massapequa Water District $45.62 all-in, a month$98.13 vs ~$39Liberty SA1 bill vs a typical Jericho home, water plus district tax (estimate)$0.41–$0.56Possible monthly add to a National Grid gas bill (estimate). Electric: likely $0
County grievances: 13 years of denials, then a settlement
Liberty units by Assessment Review Commission outcome and school year. Three single units were reduced in earlier years.
Where the 2026/27 utility tax shift goes
Estimate, per year, countywide. LIPA and the two power plants pay through capped or fixed amounts.
Where a $3.3 million tax saving went
Liberty service area 1, April 2025–March 2026 reconciliation.
Monthly water bill, Liberty vs public
8,000 gallons a month. Public "rates only" figures leave out the district's own property tax.
The claims, testedWhat holds up and what doesn't
Holds · the stronger argument
Liberty customers pay the utility's property tax inside their water bills, and Liberty keeps a share of the tax savings it wins.
Public water systems don't pay property tax on their own wells, plants and mains, because the law exempts them. Their customers still fund the district partly through a district property tax, so the fair contrast is who carries the utility's own tax bill.
$45.3M: property tax Liberty paid in 2025, recovered through rates. Liberty says about 29 cents of each bill dollar is property tax; the state's 2021 study put it at 31% in SA1, 36% in Merrick and 55% in Sea Cliff.
Exempt: district-owned water property inside a district is wholly exempt under RPTL §410; village and city water property under RPTL §406(1).
But public customers pay a district tax: Massapequa Water District says its average household pays $45.62 a month all-in. A typical Jericho home pays about $28 a month in water-district tax plus about $11 in water charges (estimate).
Up to 10% kept: under Case 23-W-0235 Liberty keeps 10% of a tax saving it shows it won. In the one complete year found (SA1, Apr 2025–Mar 2026) it kept $323,223 of a $3,303,342 saving and netted $71,111 in legal fees; customers got $2,909,008, about 88%.
Does not hold · 2024–27 plan
Does not hold: Liberty keeps all the savings — not under the 2024–27 plan.
Tax savings are trued up every year and returned to customers.
100% of a tax under-run goes back to customers, less a 10% company share when Liberty's own action produced it.
2025/26 in SA1: customers credited $2,987,677 with interest, a 2.80% bill credit.
2018 lump-sum refund: about 88% to customer bills, the rest to a conservation program.
Pending risk · May 2027–Apr 2028
The new rate case could let Liberty keep the whole difference for one year.
In Case 26-W-0358, PSC staff recommends ending the property-tax true-up for the one-year plan.
Staff's $48,950,614 tax forecast uses past growth rates and doesn't mention the 2026/27 cut.
With no true-up, any amount by which the allowance exceeds actual taxes stays with Liberty.
Staff expects tax figures to be updated with the latest bills later in the case. Hearings Nov 18 and Dec 2, 2026; comments due Dec 11.
Partly holds
Liberty's grievance wins move tax onto other payers.
Mechanically yes, about $5.7M–$7.7M a year for 2026/27 (estimate), but mostly onto other utilities.
LIPA's lines pay capped PILOTs and the Barrett and Glenwood plants pay fixed amounts, so the taxed Class 3 base is about 19.1M AV. The cut is 3.2% of it, so other taxed utilities' Class 3 rates rise about 3.3% (estimate).
About 71% lands on National Grid's gas company (KeySpan) and about 18% on Verizon.
Homeowners' own tax bills barely move in the short run. The cut isn't carried on the 2027/28 tentative roll.
Not your electric bill · may add slightly to gas
Could Liberty's grievance raise your electric bill?
Probably not your electric bill. It may add slightly to National Grid gas bills: about $0.41–$0.56 a month per customer (estimate).
LIPA pays PILOTs on its lines, capped at 2% a year per parcel by the 2013 LIPA Reform Act, and Nassau follows the cap. A higher tax rate doesn't raise a capped payment.
The Barrett and Glenwood power plants left the tax rolls in 2022 for fixed payments under LIPA's settlement with Nassau.
National Grid's Long Island gas company reconciles property taxes each year and passes 90% to its ~611,000 customers.
Holds
Liberty water costs more than public water.
Closest like-for-like: Liberty Merrick/Massapequa $57.31 a month vs Massapequa Water District's $45.62 all-in average.
SA1 $98.13 a month at 8,000 gallons vs $11–$19 on public water rates alone, which leave out the district tax.
SA1 vs a typical Jericho home all-in: $98.13 vs about $39 (estimate).
Property tax is about 29% of Liberty's bill; most of the gap is other costs.
The story2010 to 2026
Liberty Utilities (New York Water) and the American Water companies before it own 224 assessment units in Nassau: wells, treatment plants, equipment, and the water mains under public streets. The mains are "special franchise" property valued by the state, and they make up 55% of the company's assessed value. The rest is assessed by the county, and that is the part the company fights.
The fight is old. Tax certiorari cases were filed on roughly 99 to 112 Liberty units in every roll year from 2010 to 2026, 1,772 filings in all, and nearly all are listed as settled. From 2013 the company also filed grievances with the county's Assessment Review Commission on the same 112 units every year, two applications per unit since 2021. For thirteen years the commission denied all but three, each a single-unit reduction. The county's online records don't show what the court settlements were worth.
Through those years the company's water bills became a political issue. In 2017 and 2018 state regulators found that NY American Water had overcharged Sea Cliff customers about $2.3M for property taxes over four years and ordered refunds. In December 2018 the PSC sent $4,532,048 to Lynbrook-area customers and $2,603,593 to Merrick customers from an $8M property-tax refund. In March 2021 a state study found a public takeover feasible and reported that property taxes were more than 30% of Lynbrook-area bills and more than 50% of Sea Cliff bills. Later that year the state created the South Nassau and North Shore water authorities.
Liberty bought the company on January 1, 2022, after a PSC approval that froze base rates until April 1, 2023 and required a $23.5M customer benefit adjustment. Its first rate case, 23-W-0235, ended in August 2024 with a three-year plan: service area 1 rates rose 17%, 15% and 13%, and the PSC named Long Island property taxes one of the top three drivers. The plan kept an annual property-tax true-up. Customers pay 90% of any overage and get back 100% of any saving, less 10% when Liberty shows the saving came from its own work.
That true-up has run both ways. In 2024/25 Merrick and Sea Cliff taxes came in above the allowance and customers paid surcharges of 2.99% and 1.40%. In 2025/26 service area 1 taxes came in $3,303,342 below the allowance. Customers were credited $2,909,008 plus interest, while Liberty kept $323,223 and recovered $71,111 in legal fees.
Then the 2026/27 roll broke the pattern. For the first time the commission settled instead of denying: 109 units, with equipment and mains cut 50% and well land cut 25%. That removed 743,844 AV, 17% of everything Liberty owns on the roll, and moves an estimated $5.7M to $7.7M a year of tax onto other property, mostly other utilities. The 2027/28 tentative roll doesn't carry the cut forward, and 112 new grievances are pending.
Whether customers see that saving depends on the case now before the PSC. Liberty filed 26-W-0358 on May 29, 2026, seeking $24.7M for service area 1 and $13.0M for service area 2. Staff recommends $8.06M and $4.54M, and also recommends ending the property-tax true-up for the one-year plan starting May 2027. Staff's tax forecast doesn't mention the 2026/27 cut. If the final order sets taxes too high with no true-up, Liberty keeps the difference that year. The new rates are suspended through April 30, 2027.
RooseveltThe biggest cut, and who absorbs it
What holds up: Liberty's 2026/27 settlement shifts Roosevelt school taxes on 106,141 AV onto other Roosevelt property, mostly other utilities' lines. What doesn't: it doesn't take money from the Roosevelt school district, and it doesn't measurably raise homeowners' 2026/27 bills.
The settlement took 106,141 AV off Liberty's six Roosevelt units, 35% of their 307,157 AV and more than in any other school district. By our match of the county's appeal records, that is about 62% of all assessed value removed by 2026/27 grievances in Roosevelt (about 171,600 AV).
Roosevelt's levy is set by its budget ($24.77M proposed for 2026/27, up 1.0%), and the district collects it either way. Nassau splits each levy among four property classes, so the 91,645 AV cut from Liberty's Class 3 equipment and mains falls first on other taxed utility property in Roosevelt: National Grid's gas lines (52,511 AV), Verizon (13,480 AV) and about 2,000 AV of fiber and cable. Liberty holds about 79% of that taxed Class 3 base, so the others' Roosevelt Class 3 rate would rise about 30% to 41% (estimate; the range depends on whether LIPA's capped-PILOT AV counts). The 14,496 AV cut from well land moves onto Class 4 commercial property, about 1.4%.
Homeowners pay about 97% of Roosevelt's school levy as Class 1, and their share is set by class, so this cut doesn't measurably raise their bills in 2026/27. No state-aid offset applies directly. The cut isn't carried on the 2027/28 tentative roll, and 2027/28 grievances are pending.
Roosevelt, 2026/27 tentative
Class 3 AV
Share of taxed Class 3
Liberty (equipment, mains, special franchise)
249,173
78.6%
KeySpan Gas East (National Grid gas)
52,511
16.6%
Verizon New York
13,480
4.2%
Fiber and cable (Zayo, Cablevision, Crown Castle, others)
2,034
0.6%
LIPA (capped PILOTs; treated as outside the taxed base)
76,158
—
Liberty Class 3 AV removed by the settlement
91,645
28.9%
Electric and gas billsCould Liberty's grievance raise your electric bill?
Probably not your electric bill. The 2026/27 cut may add slightly to National Grid gas bills, about $0.41–$0.56 a month per customer (estimate). Most of Nassau's utility assessed value belongs to companies that don't pay ordinary property tax on it, so those payments don't rise with the tax rate.
Holder
Class 3 AV, 2026/27
How it pays Nassau
Moves with the rate?
Who pays in the end
Estimated effect of Liberty's cut
LIPA (PSEG Long Island electric)
21,531,968
PILOTs on former LILCO lines, capped at 102% of the prior year per parcel (LIPA Reform Act, 2013). Nassau follows the cap.
Not while the cap binds
~1.2M LIPA customers, through base rates
Likely $0. If the cap didn't bind: about $2.00–$2.73 a customer a year
National Grid Generation (Barrett and Glenwood plants)
5,241,670
Fixed direct assessments under LIPA's 2022 settlement with Nassau; off the tax rolls
No
LIPA customers, through the Power Supply Charge
$0
KeySpan Gas East (National Grid gas)
10,905,981
Ordinary property and special franchise tax
Yes
90% to gas customers through the PSC tax reconciliation (Case 23-G-0226)
$3.0M–$4.1M a year: about $4.90–$6.68 a customer a year, or $0.41–$0.56 a month
Verizon New York
2,738,731
Ordinary tax
Yes
No PSC property-tax true-up found
$0.8M–$1.1M a year to Verizon; no traceable bill effect
All other Class 3 (cable, fiber, pipelines)
1,764,900
Ordinary tax
Yes
Varies
$0.5M–$0.7M a year
gas customer effect = 0.9 × 618,771 AV × r × (10,905,981 ÷ 15,409,612) ÷ ~611,000 customers = $4.90 to $6.68 a year
Taxed Class 3 base = 45,921,071 total − 21,531,968 LIPA − 5,241,670 Barrett and Glenwood = 19,147,433 AV. Liberty holds 3,737,821 (19.5%); the cut raises the other payers' Class 3 rate about 3.3%. Counting LIPA's AV, the rise would be about 1.4%.
KeySpan's share is about 1.1%–1.5% of its $302.8M property-tax allowance for rate year 3 (April 2026–March 2027). Its 10% company share is capped by the rate plan.
KeySpan serves Nassau, Suffolk and the Rockaways, so the cost spreads over all its customers. Shares are countywide; the real shift happens district by district.
The workEvery chart and table behind the claims
Assessed value over time
2021/22 is the final roll; later years are tentative because the county's final-roll files leave out utility sections. 2027/28 is tentative.
The 2026/27 cut by school district
Type
Units
Tentative AV
Removed
Cut
Equipment and mains, Class 3
78
1,237,576
618,771
50%
Well and plant land, Class 4
31
501,981
125,073
25%
Total settled
109
1,739,557
743,844
42.8%
All Liberty units, 2026/27
224
4,377,391
743,844
17.0%
Who holds Nassau's utility (Class 3) assessed value
Holder
Class 3 AV, 2026/27 tentative
Share
How it pays
LIPA
21,531,968
46.9%
Capped PILOTs, off the regular rolls
KeySpan Gas East (National Grid gas)
10,905,981
23.7%
Taxed
National Grid Generation
5,241,670
11.4%
Fixed direct assessments since 2022
Liberty and predecessors
3,737,821
8.1%
Taxed
Verizon New York
2,738,731
6.0%
Taxed
Tax true-ups
Service area
Rate year
Target tax
Actual tax
To or from customers
Bill effect
SA1 (Lynbrook system)
Apr 2025–Mar 2026
$33,328,428
$30,025,086
−$2,987,677 credit (with interest)
−2.80%
SA2 Merrick
Apr 2024–Mar 2025
$10,264,083
$11,449,130
+$1,102,134 surcharge
+2.99%
SA2 Sea Cliff
Apr 2024–Mar 2025
$2,698,803
$3,252,494
+$515,774 surcharge
+1.40%
Under the allowance: 100% returned to customers; Liberty may keep 10% if it shows its own action produced the saving. Selling property doesn't qualify.
Over the allowance: Liberty absorbs 10%; customers pay 90% through the RAC/PTR surcharge.
After March 31, 2027: reconciliation continues at third-year targets until the PSC changes it. Staff proposes ending it for May 2027–April 2028.
Lump-sum refunds go through a separate PSC proceeding. In 2018, $4,532,048 went to Lynbrook customers and $2,603,593 to Merrick customers from an $8M refund; the $1M shareholder share went to a conservation program. The company testified the PSC has traditionally let utilities keep 12% to 20% of net refunds.
Bills, like for like
Comparison
Liberty
Public
Like for like?
Liberty Merrick/Massapequa vs Massapequa WD average household, all-in
$57.31
$45.62
Closest: both include property-tax funding. Usage basis differs.
Liberty SA1 vs typical Jericho home, rate plus district tax
$98.13
$39.20
Approximate: estimate from Jericho's 2025 tax rate and a median one-family AV of 875.
Property-tax piece: SA1 bill vs Jericho district tax
$28.46
$27.99
Rough: 29% of the SA1 bill vs one home's district tax. Similar in size.
Liberty bills vs public water rates only
$57–$98
$11–$19
No: public figures leave out the district tax.
Units the settlement cut, among Liberty's 56 largest
Unit
Location
District
Type
Tent. 2026/27
Settled
Removed
Cut
Tent. 2027/28
ARC yrs
Cert. yrs
1040008010A
Whitehouse Ave, equipment
Roosevelt
Equipment, Class 3
152,118
76,059
76,059
50%
152,118
16
17
1060004005A
Jerusalem & Newbridge, equipment
North Bellmore
Equipment, Class 3
84,415
42,208
42,207
50%
84,415
16
17
1040014075A
Starfire Ct, equipment
Hewlett-Woodmere
Equipment, Class 3
81,406
40,703
40,703
50%
81,406
16
17
1040014075
Starfire Ct, Hewlett
Hewlett-Woodmere
Well / plant land, Class 4
155,412
116,559
38,853
25%
155,412
16
16
1040011043
Mains outside streets
Oceanside
Mains outside streets, Class 3
51,863
25,932
25,931
50%
51,863
16
16
1060005010A
Jerusalem Ave, equipment
Levittown
Equipment, Class 3
42,234
21,117
21,117
50%
42,234
16
17
1040010033
Mains outside streets
Baldwin
Mains outside streets, Class 3
39,224
19,612
19,612
50%
39,224
16
15
1060023025A
Demott Ave & Seaford, equipment
Wantagh
Equipment, Class 3
38,434
19,217
19,217
50%
38,434
16
17
1040015086
Mains outside streets
Lawrence
Mains outside streets, Class 3
38,186
19,093
19,093
50%
38,186
16
16
1040021115A
Long Beach Rd, equipment
Rockville Centre
Equipment, Class 3
37,383
18,692
18,691
50%
37,383
16
17
1040020095A
38 Wright, equipment
Lynbrook
Equipment, Class 3
37,349
18,675
18,674
50%
37,349
16
16
1040030140A
Arlington Ave, equipment
Valley Stream 30
Equipment, Class 3
30,857
15,429
15,428
50%
30,857
16
17
1060005015A
Seamans Neck Rd area, equipment
Levittown
Equipment, Class 3
30,274
15,137
15,137
50%
30,274
16
17
1040030145A
North Terrace Pl, equipment
Valley Stream 30
Equipment, Class 3
29,684
14,842
14,842
50%
29,684
16
16
1040020100A
Whitehall St, Lynbrook, equipment
Lynbrook
Equipment, Class 3
27,979
13,990
13,989
50%
27,979
16
17
1040008010
Whitehouse Ave
Roosevelt
Well / plant land, Class 4
49,368
37,026
12,342
25%
49,368
16
15
All school districts with Liberty units
District
Units
Settled
AV 2026/27
Removed
Cut
AV 2027/28
Roosevelt
6
5
307,157
106,141
34.6%
311,809
Hewlett-Woodmere
16
9
485,227
104,582
21.6%
519,959
North Bellmore
4
3
209,386
56,933
27.2%
209,652
Levittown
7
6
213,070
54,449
25.6%
213,342
Malverne
14
11
229,280
53,817
23.5%
266,976
Baldwin
9
8
285,782
52,377
18.3%
297,184
Lynbrook
16
11
228,068
51,214
22.5%
245,737
Lawrence
15
10
418,379
47,238
11.3%
477,144
Valley Stream 30
10
8
143,132
41,027
28.7%
152,712
Oceanside
7
5
303,746
38,233
12.6%
318,839
Valley Stream 13
10
7
106,087
24,706
23.3%
130,411
Rockville Centre
4
3
66,290
23,940
36.1%
67,029
Wantagh
6
2
206,163
21,145
10.3%
212,212
North Shore
18
3
172,924
16,125
9.3%
196,283
Island Park
7
5
120,835
10,528
8.7%
169,898
Merrick
15
3
191,573
9,664
5.0%
191,874
Seaford
2
1
103,765
8,963
8.6%
104,038
Massapequa
7
1
185,730
8,899
4.8%
154,430
Bellmore
2
1
71,403
6,168
8.6%
71,591
East Rockaway
7
3
47,742
3,063
6.4%
56,534
West Hempstead
4
1
48,926
2,378
4.9%
51,226
Valley Stream 24
11
2
58,790
2,253
3.8%
69,527
North Merrick
4
1
67,847
1
0.0%
68,008
Amityville
3
0
61,318
0
0.0%
46,123
Island Trees
2
0
13,262
0
0.0%
13,297
Uniondale
2
0
11,788
0
0.0%
12,457
Oyster Bay-East Norwich
4
0
6,351
0
0.0%
6,198
Long Beach
2
0
5,168
0
0.0%
5,462
Glen Cove
1
0
6,821
0
0.0%
4,838
Roslyn
3
0
218
0
0.0%
514
Hempstead
2
0
329
0
0.0%
347
Locust Valley
1
0
507
0
0.0%
343
Farmingdale
3
0
327
0
0.0%
321
Formulas
(1) r_high = $45,343,196 taxes paid in 2025 ÷ 4,377,325 AV (2025/26) = $10.36 per AV
(2) r_low = (485.545 school + 274.207 county and town) ÷ 100 = $7.60 per AV
(3) tax shifted per year = 743,844 × r = $5,651,370 to $7,705,223
(4) shift to taxed holder h = 618,771 × r × AV_h ÷ 15,409,612 (taxed Class 3 AV excluding Liberty)
(6) Jericho typical home = $11.21 + 875 × $38.382 ÷ 100 ÷ 12 = $39.20 a month
(7) Liberty current bill = proposed increase ÷ proposed % increase, e.g. $27.77 ÷ 0.283 = $98.13
Methods and caveats
Owner, care-of and mailing fields on 156 parsed county roll PDFs (2021/22 final through 2027/28 tentative) were searched for Liberty, American Water and predecessor names. All 4,479 appeal rows matched after dropping the tentative-roll check digit.
Final AVs for utility units are missing from the county's final-roll files, so tentative values stand in, and the 2026/27 settled values come from county appeal records.
Tax-shift figures are estimates bounded by two per-AV rates. r_high includes Liberty's small upstate area; r_low is a Class 4 rate while most cut units are Class 3.
LIPA's lines and the Barrett and Glenwood plants are treated as outside the taxed base, based on LIPA's disclosures, Nassau's 2015 removal of LIPA parcels from the regular rolls, and the 2022 direct-assessment settlement. The roll files don't flag this.
Roosevelt: other units' removals come from matching appeal records to the tentative roll and may miss a few units. The levy is the district's proposed 2026/27 levy (NYSED Property Tax Report Card). Roosevelt's Class 3 rate wasn't available, so no Roosevelt dollar figure is given.
Exemptions: RPTL §410 exempts a town or county special district's property inside its boundaries; RPTL §406(1) exempts municipal property held for public use. Facilities outside a district's boundaries can be taxed (§410-a, §406(3)).
Bills use 8,000 gallons a month. The Jericho all-in figure applies the district's 2025 rate to the median one-family AV for Jericho mailing addresses; mailing city isn't the district line. Massapequa's $1.50 a day is the district's own figure; its usage basis isn't stated.
Not found: the SA1 filing for April 2024–March 2025 and the SA2 filing for April 2025–March 2026. Whether the 2026/27 cut reaches customers will show in the April 2026–March 2027 filing, expected around mid-2027. Court settlement values and refunds aren't in the county's online records.
Liberty Utilities logo shown for identification only, from new-york-water.libertyutilities.com. Who Runs NY is not affiliated with or endorsed by Liberty Utilities.
Independent analysis; not affiliated with Liberty Utilities.