Real Estate Closing Information

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Exemptions

Property-tax exemptions lower the taxes for certain properties. To determine the taxes without the exemption, multiply the full tax rate times the full assessed value.

1. Veterans Exemptions: Apply only to some levies on the General Tax Bill. (School taxes may also be reduced in school districts that have opted to offer the reduction)
2. Senior Citizen Exemptions: Apply to School and General Taxes (except for Special District Levies).
3. STAR Exemptions: Apply only to School Taxes.

Restored Taxes

When a property with an exemption is sold to a new owner not entitled to an exemption, the Department of Assessment will remove this exemption on a future tax roll, and add on “restored” taxes prorated back to the closing date. It can take up to two years for exemptions to be removed from tax bills.

Base Tax Amounts

The base tax for a levy is the tax rate/$100 multiplied by the assessed valuation. Other items such as unpaid water bills and restored taxes may appear on a tax bill. These items are not part of the base tax.

MANDATORY ($10.00) DUPLICATE BILL FEE(S) FOR PERSON(S) OTHER THAN OWNERS (i.e. Banks, title companies, Attorney’s etc.)

In order to process your payment it must include the mandatory $10.00 duplicate bill fee (separate check) for each payment or an original tax payment stub, or it is deemed an incomplete transaction and will be returned for those fee(s). Under NY State Real Property Tax Law and the Administrative Code of Nassau County, the Receiver of Taxes is not permitted to accept a payment other than for the complete amount (base payment with appropriate fees and penalties that apply). If a payment is short the required amount, the Receiver of Taxes is obligated to return the transaction for correction. If the timing is such that the returned item becomes late, all appropriate fees and penalties must be added to the corrected transaction. For further information please call (516) 624-6400

Postage Requirements

N.Y. State Real Property Tax Law (RPTL), § 924.2 and State Comptroller Opinion 69-170 mandates that a non-U.S. Postal Service Postage Meter postmark (Pitney Bowes, H-Meter, Hasler, Endicia.com, Stamps.com, foreign, etc.) is not legal proof of date of mailing. The date of receipt at the collecting officer’s facility is then considered date paid; and, if after the due date, the payment must include the proper late payment penalty. If payment is received after the due date, the mailing envelope must have a U.S. Postal Service cancellation mark on or before the due date. That being said, The Receiver of Taxes recommends you bring your tax payment to any U.S. Postal Service office, wait on line, and ensure the envelope is postmarked with the applicable date.

Village Taxes

Village taxes are collected by each individual village, if applicable. Some villages use different assessed values than the County Tax Roll. The Villages in Oyster Bay are listed below.

School District Residency

School District numbers are listed below. This code indicates which school district receives the taxes paid for a property. School district residency is determined by the New York State Education Law. Disputes about residency must be resolved with the School Districts or the State Commissioner of Education. The Town has no jurisdiction in these matters.

Re-Assessment of Property for Home Improvements

The Nassau County Department of Assessment handles all matters pertaining to the assessment of property. If home improvements are made to a property, the Department of Assessment may raise the assessment. This applies to improvements made prior to the sale of a property but not previously reported. Property is not reassessed in Nassau County simply because it is sold.

NOTE:

Due to staffing limitations, the tax office cannot give information over the phone. Requests for information can be faxed to (516) 624-6415 and a response will be given as soon as possible.

SCHOOL DISTRICTS in OYSTER BAY INFORMATION

Amityville U.F.S.D. #BA6 – (631) 565-6015
Park Avenue & Ireland, Amityville 11701
Includes part of Massapequa

Bethpage U.F.S.D. #21  – (516) 644-4031
Cherry Avenue, Bethpage 11714
Includes parts of Hicksville, Old Bethpage & Plainview

Cold Spring Harbor C.S.D.#11 – (631) 367-5928
Goose Hill Road, Cold Spring Harbor 11747
Includes part of Laurel Hollow 

Farmingdale U.F.S.D. #22  – (516) 434-5120
50 Van Cott Avenue, Farmingdale 11735
Includes parts of Massapequa Park & North Massapequa

Hicksville U.F.S.D. #17 – (516) 732-2110
Administration Building, Division Avenue,
Hicksville 11801
Includes parts of Jericho & Westbury

Jericho U.F.S.D. #15 
 – (516) 203-3600 ext. 3214
Cedar Swamp Road, Jericho 11753
Includes parts of Hicksville,Old Brookville & Westbury

Locust Valley C.S.D. #3, 4, 6………….. – (516) 277-5020
Horse Hollow Road, Locust Valley 11560
Includes Bayville, Lattingtown, Mill Neck, Matinecock, Upper Brookville & parts of Brookville, Muttontown & Old Brookville

Massapequa U.F.S.D. #23 – (516) 308-5000
4925 Merrick Road, Massapequa 11758
Includes part of Massapequa Park

North Shore C.S.D. #1,2,24
 – (516) 277-7800
112 Franklin Avenue, Sea Cliff 11579
Includes Glen Head, Glenwood Landing, Sea Cliff & parts of Brookville, Old Brookville & Roslyn Harbor

Oyster Bay-East Norwich C.S.D. #8,9 – (516) 624-6511
1 McCoun’s Lane, Oyster Bay 11771
Includes Centre Island, Cove Neck, Oyster Bay Cove & parts of Mill Neck & Muttontown

Plainedge U.F.S.D. #18 – (516) 922-7450
241 Wyngate Drive, North Massapequa 11758
Includes parts of Bethpage, Farmingdale & North Massapequa

Plainview – Old Bethpage C.S.D. #19,20 – (516) 937-6310
Jamaica Avenue, Plainview 11803
Includes major portions of Plainview & Old Bethpage

Roslyn U.F.S.D #NH3 – (516) 801-5030
Harbor Hill Road, Roslyn Heights 11577
Includes parts of Greenvale & Roslyn Harbor

Syosset C.S.D. #12,13,14
 – (516) 364-5600
Pell Lane, Syosset 11791
Includes Woodbury, parts of Jericho, Laurel Hollow, Hicksville & Plainview

OYSTER BAY VILLAGE INFORMATION

Village Telephone Number
Bayville 628-1439
Brookville 626-0973
Centre Island 922-0606
Cove Neck 922-1885
Farmingdale 249-0093
Lattingtown 676-6920
Laurel Hollow 692-8826
Massapequa Park 798-0244
Matinecock 671-7790
Mill Neck 922-6722
Muttontown 364-3476
Old Brookville 671-4664
Old Westbury 626-0800
Oyster Bay Cove 922-1016
Roslyn Harbor 621-0368
Sea Clif 671-0080
Upper Brookville 624-7715


Important phone numbers

Department of Assessment: 571-1500
County Clerk: 571-2660
County Treasurer: 571-2090
Town of Oyster Bay Building Dept.: 624-6200

Please note that new homeowners must notify the Town’s Receiver of Taxes and their individual village of their change in billing address in writing.

For information regarding deeds, Visit the Nassau County Clerk at: http://www.nassaucountyny.gov/

NEW YORK STATE EXEMPTION CODES

Exempt Code Description
12100 NYS
12350 PUBLIC AUTHORITY – STATE
13100 COUNTY
13350 CITY
13500 TOWN
13650 VILLAGE
13800 SCHOOL DISTRICT
13870 SPEC DIST USED FOR PURPOSE EST
13970 REGIONAL OTB CORPORATION
14000 LOCAL AUTHORITIES SPECIFIED
14100 USA
14110 USA – SPECIFIED USES
14200 FOREIGN GOVT – EMBASSY
18020 MUNICIPAL INDUSTRIAL DEV AGENC
18040 URBAN REN: OWNER-MUNICIPALITY
19950 MUNICIPAL RAILROAD
21600 RES OF CLERGY – RELIG CORP OWN
25120 NONPROF CORP – EDUCATIONAL
25210 NONPROF CORP – HOSPITAL
25230 NONPROF CORP – MORAL/MENTAL IM
2530_ NONPROF CORP – SPECIFIED USES
25400 FRATERNAL ORGANIZATION
26100 VETERANS ORGANIZATION
2630_ INTERDENOMINATIONAL CENTER
26400 INC VOLUNTEER FIRE CO OR DEPT
27350 PRIVATELY OWNED CEMETERY LAND
28100 NOT-FOR-PROFIT HOUSING CO
4110_ VETS EX BASED ON ELIGIBLE FUND
4112_ ALT VET EX-WAR PERIOD-NON-COMB
4113_ ALT VET EX-WAR PERIOD-COMBAT
4114_ ALT VET EX-WAR PERIOD-DISABILI
4116_ COLD WAR VETERAN
4117_ COLD WAR VETERAN DISABILITY
41300 SERIOUSLY DISABLED VETS
41400 CLERGY
4168_ VOLUNTEER FIREFIGHTERS AND AMB
4168_ VOLUNTEER FIREFIGHTERS AND AMB
41730 AGRICULATURE LAND
4180_ PERSONS AGE 65 OR OVER
4190_ PHYSICALLY DISABLED – CRIME VICTIMS
4193_ DISABILITIES AND LIMITED INCOM
4411_ FIRST-TIME HOMEBUYERS – NEW CONSTRUCTION
4421_ HOME IMPROVEMENTS
46450 INC ASSN OF VOLUNTEER FIREMEN
4760_ BUSINESS INV. PROPERTY
4866_ HOUSING DEVELOPMENT FUND CO
4867_ REDEVELOPMENT HOUSING CO
49500 SOLAR/WIND SYSTEMS
49530 INDUSTRIAL WASTE TREATMENT
54210 HOME IMPROVEMENTS