Hardship Review Board

The Nassau County Hardship Review Board, established in 1986 by County Executive Thomas S. Gulotta, exists to assign hardship designation to individuals related to their property taxes. 

Responsibilities:

  • Assign hardship designation to individuals related to their property taxes
  • The board, made up of three members, takes age, financial circumstances, physical, and mental condition into account when reviewing an application.

Designation of Hardship Shall:

  • entitle the owner in fee of record to a one-year extension of time to pay back taxes, interest, penalties, and other charges commencing from the 24th month following the sale of the tax lien.

Hardship Review Application

Download a copy of the Hardship Review Application (PDF).

Frequently Asked Questions

  • How does hardship designation help me?
    • The law gives you two years to pay back a tax lien on your home. Hardship designation gives you an additional third year to pay off your lien.
  • What if I don't have a tax lien on my property yet?
    • If you do not have a tax lien on your property you cannot receive hardship designation.
  • What do I need before applying for hardship designation?
    • To apply for hardship designation you must have a lein on your property and be able to prove it is your primary residence.
  • What can the Hardship Review Board do?
    • The Hardship Review Board can designate your tax lein a hardship case and give you a third year to pay your back taxes.
  • Where can I get an application?
  • What factors are considered in determining hardship?
    • The Hardship Board takes age, financial circumstances, physical and mental condition into account when reviewing an application.