The Massapequas

17,258 of 26,540 parcels filed a tax grievance — 65.0%, above the county rate of 59.1%. Of the filings with a decided outcome, 94.4% got a reduction in assessed value. The median cut among parcels that received one was 9.1% of tentative assessed value, compared with 9.4% countywide.

Who Runs NY by Rae AroraFigures from the official 2026/27 rolls and the county’s Land Records Viewer

ZIP 11758 covers the unincorporated hamlets of Massapequa, North Massapequa, and East Massapequa, including Massapequa Shores. ZIP 11762 covers the Village of Massapequa Park. The roll’s village and Census-place labels are too incomplete to score those areas on their own, so the figures below are by ZIP and, within these two ZIPs, by school district. School tax rate figures later on this page are district-wide, not limited to these two ZIPs.

At a glance · 2026/27 rollFilings and outcomes in the two Massapequa ZIPs

65.0%Filed a grievance — 17,258 of 26,540 parcels. Nassau: 59.1%

94.4%Won a cut, among decided filings — 16,023 of 16,976. Nassau: 92.9%

9.1%Median cut in assessed value, among parcels that got one. Nassau: 9.4%

278Filings still pending, left out of the success rate. Not counted as a denial.

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.

The two Massapequa ZIPs11758 and 11762

These are the only two Massapequa property ZIPs on the Nassau roll. Property ZIP is taken from the GIS parcel layer, then from the roll situs ZIP — the same assignment used on the countywide ZIP page.

11758

Massapequa

Massapequa, North Massapequa, East Massapequa, and Massapequa Shores

FILED65.3%

WON93.8%

MEDIAN CUT9.2%

19,042 parcels · 12,429 filed · 243 pending

11762

Massapequa Park

Village of Massapequa Park

FILED64.4%

WON95.8%

MEDIAN CUT8.9%

7,498 parcels · 4,829 filed · 35 pending

Size of the assessment cutHow deep the reductions went

Among filings with a measurable assessed-value change, a larger share of Massapequa filings landed in the 5–10% and 10–20% bands than in Nassau County as a whole, and a smaller share ended with no cut. No-cut includes pending cases that still show no reduction.

Shares are among filings with a measurable percent change: (tentative total assessed value − final assessed value) ÷ tentative total assessed value. The median cut is among parcels that received a reduction.

What the cuts did to the school tax rateDistrict-wide Class 1 school rates, not just these two ZIPs

Because grieved assessed value came off the roll, everyone in a district pays a higher Class 1 school tax rate — filers and non-filers alike. Filers offset it with their own cut; non-filers feel the full uplift. The figures in this section are for each entire school district, not only the parcels in 11758 and 11762. Rates are per $100 of assessed value and exclude the library levy. Dollar figures are for a typical non-filer — the median one-family home in that district that did not file — and are before STAR. The method is the same one used in The grievance shift.

NASSAU COUNTYWIDE, 2026/27+6.21%higher home school rates

SHIFTED ONTO NON-FILERS$83.9Ma year, estimate, before STAR

School district (entire district)	Rate with cuts	If no cuts	Uplift	Typical non-filer
Massapequa UFSD per $100 of assessed value	$2,114.15	$1,979.17	+6.82%	+$693
Plainedge UFSD per $100 of assessed value	$2,333.67	$2,183.45	+6.88%	+$742
Farmingdale UFSD per $100 of assessed value	$2,139.19	$2,031.32	+5.31%	+$495
Amityville UFSD Nassau segment of a Suffolk district	$2,471.11	$2,398.67	+3.02%	+$276

“Rate if no cuts” is the published Class 1 school rate divided by (1 + the published uplift). Uplift is removed assessed value divided by final Class 1 assessed value, holding the levy flat. Amityville is a Suffolk-based district; figures are the Nassau (Oyster Bay) segment. It has no 2026/27 levy in the source file; the rate and dollar extra still come from the Land Records Viewer rate and the removed-AV math.

By school district, inside these two ZIPsFiling and success among parcels in 11758 and 11762

Unlike the rate table above, these rows count only parcels in ZIP 11758 and 11762, not the rest of Plainedge, Farmingdale, or Amityville. 114 parcels with a blank or uncommon school code are omitted.

District (parcels in 11758 + 11762)	Filed	Won, among decided	Median cut
Massapequa UFSD Most of both ZIPs — Massapequa, the village, and part of East Massapequa · 16,523 parcels, 10,994 filed	66.5% +7.4 pts vs county	95.3% +2.4 pts vs county	9.2% −0.2 pts vs county
Plainedge UFSD Mostly the North Massapequa part of 11758 · 4,041 parcels, 2,878 filed	71.2% +12.1 pts vs county	96.8% +3.9 pts vs county	9.6% +0.2 pts vs county
Farmingdale UFSD Northern edge of 11758 and 11762 · 3,586 parcels, 2,363 filed	65.9% +6.8 pts vs county	94.9% +2.0 pts vs county	8.5% −0.9 pts vs county
Amityville UFSD Eastern East Massapequa, including the Massapequa Shores area · 2,276 parcels, 974 filed	42.8% −16.3 pts vs county	75.4% −17.5 pts vs county	7.8% −1.6 pts vs county

Inside these ZIPs, Amityville UFSD parcels — eastern East Massapequa, including the Massapequa Shores area — filed and won at lower rates than the rest of the Massapequas and than Nassau County as a whole.

Methods and caveats

A filing is a unique parcel with at least one Administrative Application, writ of certiorari, or Small Claims Proceeding on that year’s LRV roll. Physical-change applications are excluded. Two applications on one parcel count as one filing. This is the same definition used on the countywide ZIP page.
Success is an assessment cut among decided filings: tentative total assessed value greater than final actual assessed value. The success rate is reduced filings divided by (reduced + resolved with no cut). Pending cases with no cut yet are left out of that denominator.
Size of the cut is (tentative total AV − final actual AV) ÷ tentative total AV, for parcels with tentative AV greater than zero and a final AV. The median is among parcels that received a reduction. It is a change in assessed value, not a tax-bill savings figure.
ZIP assignment is the property ZIP from the GIS parcel layer, falling back to the roll situs ZIP. Only 11758 and 11762 appear as Massapequa property ZIPs on the roll.
Areas. Village and Census-place fields on the roll are too incomplete to score Massapequa Park village, North Massapequa, East Massapequa, or Massapequa Shores on their own. Those places are named as what each ZIP covers. School-district filing figures count only parcels in these two ZIPs.
School tax rate uplift is district-wide, not ZIP-limited. It uses the same method as The grievance shift: uplift = removed Class 1 AV ÷ final Class 1 AV, holding the levy flat. Class 1 school rates come from the Nassau Land Records Viewer, Net School Tax line, per $100 of assessed value, excluding the library levy. The typical non-filer extra is the median non-filing one-family home’s final AV × that year’s Class 1 rate × g/(1+g), before STAR. Countywide +6.21% and $83.9 million are the 2026/27 figures from that analysis (the dollar estimate covers 54 districts with LRV rates, before STAR).
Comparability. These 65.0% / 59.1% figures are from the complete 2026/27 roll, not the provisional 2027/28 roll that produced an earlier 59.9% county figure. A tentative-to-final change is not, by itself, proof that a grievance caused the change. Nothing here is legal advice.

Sources: Nassau County Department of Assessment 2026/27 tentative and final rolls (LRV 2027); Nassau Land Records Viewer appeal histories and Class 1 school rates; the 2026/27 grievance-shift analysis. Built November 13, 2026.