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Facts about Senior Citizens Property Tax Exemptions

Senior Citizen's Tax Reduction Program

As authorized by state law, Nassau County, its 3 towns, 2 cities, 62 school districts and most of its incorporated villages have enacted the Senior Citizens' Real Property Tax Exemption Program for persons over the age of 65. This exemption program provides reductions of between 5% and 50% on county, town and school taxes, but no reduction in special district taxes.

The 50% exemption applies to persons whose income, including social security, is up to $27,000. The lesser exemptions apply to persons whose income is up to $8,400 higher. These reduced exemptions are referred to as sliding scale exemptions.

Here's how it works:

INCOME PERCENTAGE OF EXEMPTION
LESS THAN $27,000 50%
At least $27,001 but less than $28,000 45%
At least $28,000 but less than $29,000 40%
At least $29,000 but less than $30,000 35%
At least $30,000 but less than $30,900 30%
At least $30,900 but less than $31,800 25%
At least $31,800 but less than $32,700 20%
At least $32,700 but less than $33,600 15%
At least $33,600 but less than $34,500 10%
At least $34,500 but less than $35,400 5%
* You can deduct unreimbursed medical expenses, unreimbursed prescription drugs, as well as a deduction for Veterans Disability Compensation.

Who Is Eligible?

Under section 467 of New York State Law, all owners must be 65 years of age or over during the year in which the exemption takes effect. If property is owned by husband and wife, or by siblings, only one owner must be 65 years of age.

The applicant must own the property and have owned the property for a period of one year, or have owned a previous residence in the State of New York for one year prior to filing the application and was receiving a Senior Citizens' Exemption.

The property must be the "legal residence" of and must be occupied by all of the owners of the property, unless a non-resident owner who is the spouse or former spouse of the resident owner is absent from the residence due to divorce, legal separation or abandonment. It must also be used exclusively for residential purposes.

To qualify for the 50% tax reduction, the income limit has been set at $27,000 for county, town and school purposes. However, this amount may vary depending on the municipality and whether or not the maximum limit has been approved by the county, town or school district.

Income, under this law, means money received from all sources, both taxable and non-taxable. Income includes social security, but does not include welfare payments, supplemental security income, gifts, or inheritances.

Also, unreimbursed medical and prescription drug expenses and Veterans Disability Compensation may be deducted from the total income, if applicable to your town and school district. Income will be determined for the calendar year preceding the date of the application. For a more complete explanation of what is required to verify income, please see application.

Under state law, the income of all owners and their resident spouses must be counted even if only one is listed as the owner of the property.

How To Apply

A. Request an application from:

Senior Citizens' Division
Nassau County Department of Assessment

240 Old Country Road
Mineola, New York 11501
Telephone (516) 571-1500

B. You must include the following with your application:

1. Proof of Age

2. Copy of deed to house

3. Divorce or legal separation or proof of abandonment papers, if applicable.

4. Death certificate of spouse (if applicant is a widow or widower).

5. Social security statements (SSA 1099), federal and state income tax returns of all the owners and/or their spouses for the previous year, if filing; include all supporting documentation. If not required to file federal or state income tax returns, verification of all income, such as pension statements (W2P), SSA 1099, interest and dividend statements (1099), or W2 must be provided. See application "Statement of Income" for all additional income information and verification required. You may be required to provide an IRS printout of all income statements.

6. Additional documentation may be requested by the Department of Assessment in order to establish eligibility.

C. It is advisable but not mandatory, to file your first application in person. Application, all income verification & documents must be filed on or before the January 2nd deadline in order for application to be processed.

IMPORTANT: Residents of incorporated villages and cities which have adopted this exemption must file with the city or village as well as with Nassau County in order to receive full benefits. Contact your local village or city assessor for more information.