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Q & A - Persons with Disabilities and Limited Incomes Partial Property Taxes Exemption

Q. May I receive the Senior Citizen Exemption as well as the Disability Exemption?

A. No. If your property is receiving an exemption under the low-income senior citizen's exemption (section 467 of the Real Property Tax Law) it can not receive the Disability Exemption. The exemption is only offered to homeowners who are younger than 65 years old. A property eligible for the Disability Exemption, however, can receive other exemptions, such as those for School Tax Relief (STAR), Veterans, etc.

Q. What are the general requirements to qualify for this exemption?

A. The requirements are based on the person's disability, ownership, residency and occupancy status, and income.

Q. What are the disability requirements?

A. To be eligible, an applicant must have a physical or mental impairment, not due to current use of alcohol or illegal drug use. The impairment must substantially limit that person's ability to engage in one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning or working.

The applicant must submit one of the following:

  • An award letter from the Social Security Administration or Railroad Retirement Board certifying the applicant's eligibility to receive Social Security Disability Insurance (SSDI) or Supplemental Security Income (SSI).


  • A certificate from the State Commission for the Blind and Visually Handicapped stating that the applicant is legally blind.

If the award letter or certificate states that the applicant's disability is permanent, there will be no need to re-file evidence of disability in future years if renewal of the exemption is sought.

Q. What are the residency and occupancy requirements?

A. The property must be the legal residence of the disabled person and must be occupied by that person unless he or she is absent from the property while receiving healthrelated services as an in-patient of a residential healthcare facility. The property for which the exemption is being sought also must be used exclusively for residential purposes.

Q. Must all owners of the property qualify for the exemption?

A. Yes. All of the owners must be persons with disabilities. Exceptions are made in cases where the property is owned by husband and wife, or by siblings. In those cases, only one needs to have a disability.

Q.What if the property is held in a life estate or trust?

A. If a person holds a life estate in the property, that person is the legal owner of the property. If the property is held in trust, the exemption may be allowed if the applicant (s) are the sole beneficiary (ies) of the trust.

Q. Can qualified residents of cooperative apartments receive the exemption?

A. Yes. Municipalities may offer the exemption to otherwise qualified persons who are tenant-stockholders of certain cooperative apartment corporations.

Q.What are the income requirements and what is considered income?

A. The exemption cannot be granted if the income of the owner, or the combined income of all of the owners, exceeds the maximum income limit.

Here's how it works:

INCOME PERCENT 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%

INCOME PERCENT EXEMPTION

Income is to be reported on the basis of the preceding income tax year prior to the date of application. If the owner, any of the owners, or the spouse of any of the owners filed a Federal or New York State Income Tax Return for the preceding calendar year, a copy of the return must be submitted with the application.

Income includes disability payment, all Social Security payments, salary and wages (including bonuses), interest (including nontaxable interest on state and local bonds), total dividends, net earnings from farming, rentals, business or profession (including amount claimed as depreciation for income tax purposes), income from estates or trusts, gains from sales and exchanges, the total amount received from governmental or private retirement or pension plans, annuity payments (excluding amounts representing a return of capital), alimony or support money, unemployment insurance payments, workers' compensation, etc.

Income does not include Supplemental Security Income, monies received pursuant to the Federal Foster Grandparent Program, welfare payments, inheritances, amounts representing a return of capital, or reparation payments received by Holocaust survivors.

Municipalities have the option to permit applicants to subtract from their incomes all medical and prescription drug expenses that are not reimbursed or paid by insurance.

If the owner is an in-patient in a residential health care facility, the owner's income is not considered income in determining exemption eligibility if it does not exceed the amount paid by such owner, spouse, or co-owners for care at the facility.

Proof from the facility of the amount paid for an owner's care must be submitted with the exemption application.

Q. Are Social Security payments received by an owner as representative payee of another considered income to the recipient?

A. No. If the recipient can prove that the monies he or she receives are paid on behalf of another, such as the recipient's disabled adult child, those monies received in a fiduciary capacity are not considered income to the recipient.

Q. Can the exemption be granted for school taxes if a child resides on the property and attends any public school in the district?

A. Yes, but only if a school district allowing the exemption also adopts a separate resolution to allow the child in school. Moreover, the school district resolution authorizing the exemption must provide that satisfactory proof is required that the child was not brought into the residence primarily for the purpose of attending a particular school within the district.

Q. How can I obtain an application and where should it be filed?

A. To obtain an application by mail, please call (516) 571-1500. The application should be filed with the Nassau County Department of Assessment.

Q. When may I file?

A. Applications are accepted throughout the year. Applications received after the taxable status date of January 2nd will be processed for the following tax levy.