Property Tax Exemption for Seniors

STAR Program

STAR is the New York State School Tax Relief Program that provides an exemption from school property taxes for owner-occupied, primary residences. Qualified homeowners of all ages, regardless of income, may apply. Seniors over age 65 whose income is less than $66,050 may apply for the "enhanced" Star exemption. For further detailed information, including the anticipated number of years the program will be in effect, contact:

Nassau County Department of Assessment
240 Country Road
Mineola, N.Y. 11501 571-2377

Property Reassessment

Persons who want to have their property reassessed must apply between January 2 and the 3rd Tuesday in January 3. For details and an application, contact:

Nassau County Department of Assessment
240 Old Country Road
Mineola, N.Y. 11501 571-3298

Circuit Breaker Tax Refund Credit IT 214

The circuit breaker program provides tax credits to homeowners and renters with a maximum gross annual household income of $18,000. The amount of the tax credit available will depend on the amount of property taxes paid by homeowners, or the size of adjusted monthly rent payments paid by renters.

In addition to the household income limit, the full value of a homeowner's property cannot exceed $85,000. A renter's "adjusted monthly rent" must be $450 or less. Households who do not have to file income tax returns, obtain the tax credit in the form of a direct check from N.Y. State. For further information, contact:

NY State Department of Taxation and Finance
175 Fulton Avenue (4th floor)
Hempstead, NY 11550

For Circuit Breaker and other tax forms: 1-518-457-5431