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Senior Citizen Property Tax Exemption


In most communities, property owners 65 and over with yearly incomes of $32,400 or less are eligible for sliding scale exemptions, under the following conditions:

1. Applicants must be 65 years of age or over. If husband and wife own the property, only one must be 65 years of age.

2. The combined income of all the owners cannot exceed $32,400. In case of husband and wife, if title is vested in one name only, the combined income of both must be considered. A few school districts and villages have set their eligibility at a lower income level.

3. Income is figured for the calendar year immediately preceding the date of application. Income includes Social Security, retirement benefits, interest, net rental income, salary or earnings, and income from self-employment, but does not include gifts or inheritances.

Unreimbursed medical expenses and unreimbursed prescription drug expenses may now be deducted from income.

4. The applicant must have owned the property or another residential property in the State of New York for at least one year prior to making the application.

5. The property must be used exclusively for residential purposes.

6. If a child attending school in the district lives with the applicant, the applicant cannot be granted exemption from the school tax.

7. The property must be the legal residence of the applicant and be occupied in whole or in part by the owner or all the owners of the property.

Nassau County Department of Assessment
240 Old Country Road, 4th floor
Mineola N.Y. 11501

Apply from September 1 to Januqry 2nd for county, town and school taxes. Residents of an incorporated city or village must file a separate application. Consult village or city clerk for exact filing dates.

It is advisable to apply in person the first time. Bring original or copies of the following:

1. Proof of Age
2. Copy of Deed to house
3. Social Security statements, Federal and state income tax reports of the previous year
4. Divorce or legal separation papers, if applicable.
5. Death Certificate of spouse (if applicant is widow or widower).

In some cases, additional information will be required by assessor in order to establish elligibility.