PROPERTY TAX EXEMPTIONS
THE RECEIVER OF TAXES DOES NOT SET
YOUR PROPERTY TAX ASSESSMENT,
BUT CAN HELP YOU LOWER YOUR TAXES!
2015-2016 EXEMPTION FILING DEADLINE JANUARY 2, 2015
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, school district and village can decide whether to grant those exemptions or can set their own eligibility standards.
While Nassau County's reassessment system may affect your taxes, we at the Town of North Hempstead are working hard to let you know different ways to lower your tax payment. We do NOT set your property tax assessment; however, we will do everything in our power to be sure that you do not pay more than your fair share of property taxes. Please use this EXEMPTIONS GUIDE to take advantage of every available exemption. For more details, please contact the Nassau County Department of Assessment. Some exemption applications are available on the Assessor's website.
REMINDER: Please contact the Department of Assessment at (516) 571-1500 before you change the name on your deed or certificate of shares or are changing your place of residence to make sure that you are not jeopardizing your property exemptions.
NEW YORK STATE SCHOOL TAX RELIEF PROGRAM (STAR)
The STAR program provides an exemption from school property taxes for owner-occupied primary residences. This is a state-financed exemption. Senior citizens meeting specific income criteria are eligible for “Enhanced” STAR. All other primary-residence homeowners with annual income $500,000 or less are eligible for the “Basic” STAR program. Mixed use properties (i.e. combined business and residential properties) which are owner-occupied are also eligible for a STAR exemption.
Basic STAR Program
The Basic STAR exemption is for all homeowners, regardless of age. To be eligible, persons must own and live in a one, two, or three-family residence, mobile home, condominium, or cooperative apartment, and have an annual income of $500,000 or less.
Click here for the Basic STAR Exemption Application.
New York State Basic STAR Registration Program - NEW!
As a result of a new law approved by the State Legislature, New York State required ALL property owners who received the Basic STAR Exemption in 2013-2014 to register with the New York State Department of Taxation and Finance (www.tax.ny.gov) in order to receive the exemption for the 2014-2015 school year and subsequent years. The New York State Department of Taxation and Finance mailed renewal letters to North Hempstead residents in late September 2013. (Letters were addressed to "Property Owners" - not your name.) This was for the Basic STAR Exemption only and did not pertain to those of you receiving the Enhanced STAR Exemption. The filing deadline was December 31, 2013.
If you have questions about this program, or are not sure if you registered, please either go online (www.tax.ny.gov) or call the New York State Department of Taxation and Finance at (518) 457-2036 during the following hours:
Monday-Friday, 8:30 am - 8:00 pm
Saturday, 9:00 am - 1:00 pm
Enhanced STAR Program
The Enhanced STAR is available to senior citizen homeowners who are 65 years of age or older (during the year in which the exemption takes effect), and whose Federal Adjusted Gross Income (AGI) less any taxable IRA distributions does not exceed $83,300*. Senior citizens whose AGI exceeds $83,300* will still be eligible for the Basic STAR exemption. If the property is owned by a husband and wife, only one has to be 65 or older with a combined AGI not exceeding $83,300*.
If you file a NYS Income Tax Return, you may have your income verified for the exemption by the NYS Department of Taxation and Finance and renewed every year based on financial eligibility. On new applications (NC 425E, please complete boxes 5 and 6 on the front of the application. If you previously applied for this exemption and would like to enroll in this program, please click here for the STAR Income Verification Application RP-425-IVP.
Low-income seniors who receive the Senior Citizens’ exemption automatically qualify for the Enhanced STAR exemption. * Income subject to change annually.
Click here for detailed Enhanced STAR Exemption Brochure and Enhanced STAR Exemption application.
SENIOR CITIZENS’ REAL PROPERTY TAX EXEMPTION
Eligible seniors can receive a property tax reduction of five to fifty percent on county, town and school taxes, (excluding special districts), if the combined annual income of the property owners is within the range specified by state law. The fifty percent exemption applies to persons whose income is up to $29,000*. The lesser exemptions apply to persons whose income is under $37,400*.
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. Income does not include welfare payments, supplemental security income, gifts, or inheritances. Unreimbursed medical expenses and unreimbursed prescription drugs are “deductible” from the total income as is Veterans Disability Compensation.
To qualify, all owners must be 65 years of age or older. If a husband and wife apply, only one need be 65, 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 when 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 unreimbursed medical expenses, unreimbursed prescription expenses, and veterans’ disability compensation may vary from one school district to another.
For a more complete explanation of what is required to verify income, please see the application. For additional information or to request an application, please contact: Senior Citizens’ Division, Nassau County Department of Assessment, 240 Old Country Road, Mineola, NY 11501, telephone (516) 571-1500. * Income subject to change annually.
Click here for detailed Senior Citizens’ Real Property Tax Exemption Brochure and Senior Citizen's Real Property Tax Exemption Application.
EXEMPTION FOR PERSONS WITH DISABILITIES AND LIMITED INCOME
This exemption is similar to the senior citizen exemption, using the same income requirements*, residency and ownership. To be eligible, an applicant must be under 65 years of age and 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), Supplemental Security Income (SSI) or a U.S. Postal Service disability pension, or 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 is no need to re-file evidence of disability for renewal. * Income subject to change annually.
Please click here for the Exemptions for Persons with Disabilities and Limited Income Application.
Veterans’ exemptions currently apply to county, town, and highway taxes, but not to school* or special district taxes. There are three types of veteran exemptions: the Alternative Veterans’ Exemption, the Eligible Funds Exemption, and the Cold War Veterans’ Exemption.
The Alternative Veterans’ Exemption is based upon a person’s service during wartime, service in a combat area, and the degree of a service-connected disability, if any. The law is optional for each local government.
Nassau County also adopted an alternative property tax exemption for Gold Star Parents. A Gold Star Parent 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.
* A recent New York State law [Real Property Tax Law (RPTL 458-a)] will allow an Alternative Veterans' Exemption on school tax bills. Each school district is now authorized to allow the exemption by resolution, after a public hearing. Town of North Hempstead school districts that have authorized the exemption so far include: East Williston, Herricks, Manhasset, New Hyde Park/Garden City Park, Port Washington, Roslyn and Westbury. If you are already receiving the Alternative Veterans’ Exemption on your General Tax bill, and your school district has approved it, you do not need to do anything further. In Nassau County, the exemption will become effective on the 2015-2016 School Tax bill (issued October 1, 2015). More information will be provided as it becomes available.
Click here for the Alternative Veterans' Exemption Application.
Many veterans receive exemptions under an old law based on the money they received due to their military service. Veterans who are now receiving an Eligible Funds Exemption may continue to add to it by filing supplemental applications if they receive additional eligible funds. Veterans may continue the Eligible Funds Exemption or they may switch to the newer Alternative Veterans’ Exemption if they feel it would be more beneficial. Once a veteran switches to the Alternative Veterans’ Exemption, he/she can- not switch back to the Eligible Funds Law unless he/she moves to someplace in New York State which has opted not to provide the Alternative Veterans’ Exemption.
The Cold War Veterans’ Exemption provides a partial property tax exemption (as adopted by the municipality) to veterans who served during the cold war period. The law also provides an additional exemption to disabled veterans, equal to one-half of their service connected disability ratings. The basic exemption is limited to ten years, but there is no time limit for the disabled portion of this exemption. In both instances, the exemption is limited to the primary residence of the veteran.
Click here for the Cold War Veterans’ Exemption Application and Instructions.
VOLUNTEER FIREFIGHTERS & AMBULANCE CORPS
This exemption provides property tax reduction to qualified volunteer firefighters and volunteer ambulance corps personnel. The property must be the primary residence. Applicant must have 5 years of certified service and reside in the Town of North Hempstead. Those with more than 20 years of service may qualify for a lifetime exemption, which will not require the volunteer to reapply each year. In Nassau County, the exemption equals 10% of the assessed value of the property. For additional information regarding this exemption, please contact: Nassau County Department of Assessment, 240 Old Country Road, Mineola, NY 11501, telephone (516) 571-1500.
Click here for the Volunteer Firefighters and Ambulance Corps Exemption Application.
The home improvement exemption is an eight-year decreasing exemption on alterations, reconstruction or property improvements that increase the assessed value of a one- or two-family home. Exemptions apply to county, town and special district taxes. School districts may opt out of this exemption. The value of the home improvement must be at least $3,000 and is limited to $80,000 in increased market value. The exemption applies only to the house, not to out buildings like sheds or to accessory improvements such as swimming pools. To be eligible, the greater portion of the original structure after reconstruction must be at least five years old. For additional information regarding this exemption, please contact: Nassau County Department of Assessment, 240 Old Country Road, Mineola, NY 11501, telephone (516) 571-1500.
PHYSICALLY DISABLED TAX REDUCTION PROGRAM FOR HOME IMPROVEMENTS
This exemption applies only to taxes levied by or on behalf of the county, town or school district granting the exemption. The exemption does not apply to special district levies. The exemption is equal to the amount of any increase in value of property attributable to improvements made for the purpose of facilitating and accommodating the use and accessibility of the property by (a) a resident owner of the property who is physically disabled or (b) a member of the resident owner’s household who is physically disabled, if the member of the household resides on the property. The property must be a one, two, or three family residence. The exemption stays on the property as long the disabled person lives there. For additional information regarding this exemption, please contact: Nassau County Department of Assessment, 240 Old Country Road, Mineola, NY 11501, telephone (516) 571-1500.
FIRST TIME HOME BUYERS – NEW CONSTRUCTION
This exemption is a five-year decreasing exemption for first time home buyers of a newly constructed home. In the first year, half of the sales price of the home is used as the exempt amount. The exemption decreases incrementally in years 2-5 (50, 40, 30, 20, and 10). Applicants need to prove residency and must not have owned a home/vacation home within three years of the purchase. There are caps on the applicant’s income and the purchase price of the home. For additional information regarding these maximum amounts, please contact: Nassau County Department of Assessment, 240 Old Country Road, Mineola, NY 11501, telephone (516) 571-1500.
Click here for the First Time Home Buyers – New Construction Exemption Application.
FIRST TIME HOME BUYERS – EXISTING HOME
This exemption is a five-year decreasing exemption for first time home buyers of an existing home. Applicants need to prove residency and must not have owned a home/vacation home within three years of the purchase. The exemption is for home improvements that add taxable assessed value to the home. To be eligible, applicants need to contract for the work within the first three months of the sale date. The minimum amount of the work done to the home is $3,000 and there is no maximum. In the first year, half of the home improvement is used as the exempt amount. The exemption decreases incrementally in years 2-5 (50, 40, 30, 20, and 10). For additional information regarding this exemption, please contact: Nassau County Department of Assessment, 240 Old Country Road, Mineola, NY 11501, telephone (516) 571-1500.
THE RECEIVER OF TAXES DOES NOT SET
YOUR PROPERTY TAX ASSESSMENT,
BUT CAN HELP YOU LOWER YOUR TAXES!
Applications for all property tax exemptions can be obtained at:
Nassau County Department of Assessment
240 Old Country Road, Mineola, NY 11501
Telephone: (516) 571-1500