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Geographically, the island comprises four counties: Queens and Kings (Brooklyn) counties in the western portion of the island; Nassau County is east of Queens County, and Suffolk County is east of Nassau County. But culturally, Long Island includes only Nassau and Suffolk counties.
PILOTs (Payment-In-Lieu-Of-Taxes) are payments that the company or developers agrees to make to local Affected Tax Jurisdictions (ATJs) such as the school districts, counties, and cities, towns, or villages instead of paying property taxes due to the tax-exempt status of their property.
The General PILOT, also known as Building PILOT, is designed to compensate municipalities for municipal taxes they are unable to collect on state-owned buildings.
A PILOT is a structured property tax payment schedule that companies, approved by the NCIDA, pay to the County, which is then disbursed to the appropriate taxing jurisdictions, including school districts, to support essential services such as law enforcement, emergency response, road and bridge maintenance, public
The tax rates are set by each tax districts budget approval process. The tax receiver calculates the tax bill by simply multiplying the rates by the taxable assessed value.

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The minimum combined 2023 sales tax rate for Nassau County, New York is 8.63%. This is the total of state and county sales tax rates. The New York state sales tax rate is currently 4%. The Nassau County sales tax rate is 4.25%.

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