Our Government > Receiver of Taxes > Exemptions > Property Tax Exemptions

(Updated 7/20)

Property Tax Exemptions

The Receiver of Taxes Does Not Set Your Property Tax Assessment, But Can Help You Lower Your Taxes!

Information listed here may not be the most up-to-date, please contact the Department of Assessment for current information: 240 Old Country Rd, 4th Floor, Mineola, NY 11501; 516-571-1500)

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. Applications for property tax exemptions may be obtained below, at the Nassau County Department of Assessment, 240 Old Country Road, Mineola, NY 11501, or by calling (516) 571-1500.

Please click here for last year's Real Property Tax Exemptions brochure which outlines available exemptions.  

Please click here for a brochure on Senior Citizens' Property Tax Exemption

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 is state-financed and is applicable to school district taxes for owner-occupied primary residences. Senior citizens meeting specific income criteria are eligible for Enhanced STAR. All other primary-residence homeowners with annual adjusted gross income of $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 the STAR program. Please click here for the STAR Program brochure. 

STAR Program Changes –

As a result of recent state law changes, some homeowners will receive a STAR check directly from New York State instead of receiving a School Tax Exemption on their school tax bill. The amount of your benefit will be the same regardless of how you receive it.  STAR Credits or Exemptions apply only to school district taxes.

If you bought your home after the 2015 STAR application deadline (January 2, 2015, in Nassau County), OR you did not apply for the STAR Exemption by the 2015 application deadline, beginning with the 2016-2017 school year, NEW STAR Credit Program applicants will need to register with the New York State Department of Taxation to receive a STAR check. Please click here to Register for the new STAR Credit Program. For more information on the STAR Credit Program, please click here for the New York State Department of Taxation and Finance website. (Information current as of January 17, 2018, subject to updates by New York State Department of Taxation.)

Click on the link for more New STAR Credit Program information pertaining to Nassau County residents. The New York State STAR Credit Program filing deadline for Nassau County Residents is July 1, 2018, using your 2017 income tax return.

Current STAR Exemption Recipients

• Current Basic and Enhanced STAR Exemption recipients will keep their STAR Exemption as long as they continue to own and reside in their current home. If you create a life estate, trust, or change the deed due to divorce or name correction, as long as at least one person who had the STAR Exemption remains, you will continue to receive your STAR Exemption.  If you have a Basic STAR Exemption and now qualify for an Enhanced STAR Exemption, you will also remain in the STAR Exemption Program.

• Current Enhanced STAR Exemption recipients who are not enrolled in the Income Verification Program must continue to file a renewal application with the Nassau County Department of Assessment each year.

Basic STAR

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 adjusted gross income of $500,000 or less.

Enhanced STAR

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 on their Federal income tax return does not exceed the maximum*.  If the property is owned by a husband and wife, only one has to be 65 or older with a combined AGI not exceeding the maximum*. Senior citizens whose AGI exceeds the maximum* will still be eligible for the Basic STAR Exemption. The new 2024-2025 Enhanced STAR application and income limits are available.

* The maximum income for 2024-2025 applications is less than $98,700 Adjusted Gross Income, less any Taxable IRA Distributions, based on 2022 tax return. [Subtract line 15b from line 37 on your 2016 IRS Form 1040.]

If you file a New York State 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 the income verification program, please click on the link for the STAR Income Verification Application RP-425-IVP.

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 maximum income for 2024-2025 applications was less than $58,399 based on your 2022 income tax return.  

Please refer to the chart below for last year's income list:

Income **	Percent
$50,000 or Less	50%
$50,001 - $50,999	45%
$51,000 - $51,999	40%
$52,000 - $52,999	35%
$53,000 - $53,899	30%
$53,900 - $54,799	25%
$54,800 - $55,699	20%
$55,700 - $56,599	15%
$56,600 - $57,499	10%
$57,500 - $58,399	5%

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.

Exemption for Persons with Disabilities and Limited Income

This exemption is similar to the senior citizen exemption, using the same income requirements (see above), 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.  The application will be available at the end of June.

Veterans’ Exemptions

Veterans’ exemptions currently apply to county, town, and highway taxes, but not to special district taxes.  Recent changes in laws governing Veterans' Exemptions now allow all three exemptions on the school bill (see below). 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. 

In 2013, New York State Real Property Tax Law (RPTL 458-a) was amended to 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.  All school districts in the Town of North Hempstead have adopted the law; they are: Carle Place, East Williston, Great Neck, Herricks, Manhasset, Mineola, New Hyde Park / Garden City Park, Port Washington, Roslyn and Westbury, as well as three districts which lie partially in other towns: Floral Park / Bellerose, Jericho, and North Shore.

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 was effective on the 2015-2016 School Tax bill (issued October 1, 2015).

Click on the link for the Alternative Veterans' Exemption Application and Instructions.

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. A recent law was amended to allow the Eligible Funds Exemption on school tax bills. Each school district is now authorized to allow the exemption by resolution, after a public hearing.  All school districts in the Town of North Hempstead have adopted the law. 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 in the armed forces other than wartime from September 1945 through December 1991. The law also provides an additional exemption to disabled veterans, equal to one-half of their service connected disability ratings. The ten year limitation on the Cold War Veterans' Exemption was just removed in October 2017, and 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.

 Signed into Chapter 253 of the Laws of 2016 on August 19, 2016, a new bill authorizes school districts to grant the Cold War Veterans Property Tax Exemption. Once adopted, homeowners who are already receiving the Cold War Veterans’ Property Tax Exemption on their General Tax bill will automatically receive this exemption starting with the October 2018-2019 School Tax bill, provided your school district has opted in to this law. All school districts in the Town of North Hempstead have adopted the law.

Click on the link 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 two (2) 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.

Home Improvement

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. 

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

 

Property Tax Exemptions Forms