Nassau County Assessors Office

When you receive an exemption, all or part of your property's assessed value is subtracted before calculating the taxes owed. Properties that pay no taxes are wholly exempt. Properties which pay some, but not all taxes are partially exempt. Some exemptions are local-option. That means the county, town, city, school district and village can decide whether to grant those exemptions or can set their own eligibility standards.

The most common exemptions are veterans' and senior citizens' exemptions. They are partial exemptions. They do not apply to all taxes.

Veterans Exemptions

Veterans' exemptions apply to county, town or city, and highway taxes, but not to school or special district taxes. There are two types of Veteran Exemptions available; the alternative veteran exemption and the eligible funds veteran exemption.

The alternative veteran exemption is based upon your service during wartime, service in combat area and the degree of service-connected disability, if any. The law is optional with each local government and a few villages have opted not to participate. Recently, Nassau County adopted an alternative property tax exemption for Gold Star Parents. A Gold Star is defined as the parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war as defined in N.Y.S. Real Property Tax Law.

Many veterans receive exemptions under an old law based on the money they received due to their military service. They may continue this so-called eligible funds exemption. They also may switch to the newer alternative veterans' exemption if they would receive larger exemptions as a result.

Senior Citizens Exemptions

Senior citizens exemptions also apply to county, town or city, and highway taxes. They apply to school taxes too, unless the eligible senior has a child living on the premises and attending public school. Like the veterans' exemption, senior citizens' exemptions do not apply to special district taxes.

Eligible seniors receive a property tax reduction of five to fifty percent if the combined annual income of all the owners combined is within the range specified by state law. All income counts toward eligibility, not just the amount reported on income tax returns. Social Security and non-taxable income count as income under this state law. The only things that do not count are gifts and inheritances. Un-reimbursed medical expenses and un-reimbursed prescription drugs are "deductible" from the total income as is Veterans Disability Compensation.

To qualify, all owners must be sixty-five or older. If a husband and wife apply, only one need be sixty-five, but both incomes must be counted even if only one spouse owns the property. Siblings may also be owners of the property; at least one of those persons must be age 65. As with married couples, all of the income of all of the owners is applied to determining the total income.

The senior citizens' exemption is a local-option law. As such, the income level for eligibility, as well as allowing deductions for un-reimbursed medical expenses, un-reimbursed prescription expenses, and veterans disability compensation may vary from one school district to another, town to town and a few villages have not adopted the senior citizens' exemption at all.

New York State School Tax Relief Program (Star)

The STAR program provides an exemption from school property taxes for owner-occupied primary residences and certain mixed use properties. This is a state-financed exemption. Senior citizens meeting specific income criteria are eligible for "Enhanced" STAR. All other primary-residence homeowners in Nassau are eligible for "Basic" STAR program. Finally, mixed-use properties (i.e. combined business and residential properties) which are owner-occupied are now eligible for a STAR exemption.

Other Exemptions

Persons with disabilities and a limited income Exemption is also available for Nassau County residents. This exemption was recently enacted by the Nassau County Legislature. The exemption is similar to the senior citizen exemption, using the same income requirements, residency and ownership. However, an individual's age is not a factor in determining the exemption.

The Persons with Disabilities Act and Limited Incomes Exemption is a local-option law. As such, the income level for eligibility may vary from one school district to another or, a district may not have adopted it at all.

For new commercial and industrial construction, there is a business exemption. Half the increase in assessment caused by the eligible new construction may be exempted from taxation the first year. The exemption will be phased out over a ten-year period. The law applies to county, town and special district taxes, however, many school districts do not participate in this program.

Physically handicapped individuals also may be eligible for a property tax exemption if they have made additions to the homes in which they live to accommodate their disabilities.

There is also a home improvement exemption. The home improvement exemption is an eight-year decreasing exemption on alterations, reconstruction or improvements which increase the assessed value of a one or two family home. The law applies to county, town and special district taxes, however, many school districts do not participate in this program.

Other real property tax exemptions are also available for Not for Profit Organizations, Minister, Religious and many more. You can call the Department of Assessment for more information on these types of exemptions.

If you think you are eligible for any property tax exemption, you should request an application form and file it in person or by mail. Applications are accepted year-round and must be received by the Department of Assessment by January 2nd to be considered and applied to the following school and general tax year.

Department of Assessment personnel are ready to help you file. The department's offices are on the fourth floor of the County Office Building located at 240 Old Country Road, Mineola, New York. For further information you should call (516) 571-1500 or go to:

What about Exemptions?