Thousands of homeowners in Nassau County – especially the elderly and those with low to moderate incomes – are struggling with Nassau County’s high cost of home ownership, which is among the highest in the nation. Fortunately, the law provides seniors – and people with disabilities – a chance to reduce their tax bills by way of tax exemption programs.
Taking advantage of these exemptions is one of the best ways to reduce one’s property tax liability (another way is, of course, to grieve one’s assessment, each and every year, with Maidenbaum).
Taking Advantage of STAR Tax Relief
Two types of STAR exemption programs are available to homeowners in Nassau County: Basic STAR — available to all owner-occupants of primary residences whose annual household income is $500,000 or less — and Enhanced STAR, available to occupants of primary residences age 65 and older whose incomes are limited. For a primer on how these two programs work, please see: https://www.maidenbaumtax.com/blog/taking-full-advantage-of-nassau-countys-property-tax-exemption-programs/
Because the STAR exemption has income eligibility requirements, those wishing to participate must provide documentation about their income when they apply to the program. A helpful document on Nassau County’s official website tells you how to do this. Applications must be filed by January 2, 2024. If you’ve been enrolled in the STAR exemption program (Basic or Enhanced) prior to January 2015, then your application for Enhanced STAR must be filed with the Nassau County Department of Assessment located at 240 Old Country Road, 4th Floor, Mineola, NY 11501. If you are not currently enrolled, or enrolled post January 2015, then your application must be filed with New York State Department of Taxation and Finance at https://www.tax.ny.gov/pit/property/star/.
For those that have been enrolled in the STAR program, they may have noticed that the exemption amount on the 2023/24 school tax roll was lower than the previous year. This reduction was widespread amongst most school districts. However, it shouldn’t discourage anyone from registering, as it is still a substantial reduction.
Recent Changes to Exemptions Programs that Benefit Seniors and the Disabled
In late 2022, the New York State and Nassau County legislatures passed two important pieces of legislation making it easier for senior citizens with limited incomes and people with disabilities to obtain some measure of property tax relief. The Legislation allows local municipalities to increase the maximum income eligible for New York’s real property tax exemption to $50,000 for people aged 65 and over and for people with disabilities. Prior to this, the maximum income eligible was $29,000 per year outside of New York City.
New York is a “home rule” state, which means that, as the law states, municipalities can determine for themselves whether to adopt the new formulas for determining exemption income requirements. Additionally, there are sliding-scale options that municipalities may choose to adopt to provide benefits to seniors with incomes greater than the local maximum. Under these options, seniors whose income exceeds the $50,000 maximum may still receive tax relief per the table below:
| Income | Exemption |
| $50,000 or Less | 50% |
| $50,001 to $50,999 | 45% |
| $51,000 to $51,999 | 40% |
| $52,000 to $52,999 | 35% |
| $53,000 to $53,899 | 30% |
| $53,900 to $54,799 | 25% |
| $54,800 to $55,699 | 20% |
| $55,700 to $56,599 | 15% |
| $56,600 to $57,499 | 10% |
| $57,500 to $58,399 | 5% |
Unfortunately, some of the municipalities in Nassau County opted out of this higher income threshold and instead are using a maximum income of $38,000 to determine if the senior or the disabled homeowner qualifies. Those school districts are as follows:
| Amityville | Lynbrook |
| Baldwin | Merrick |
| Cold Spring Harbor | Mineola |
| East Rockaway | Oceanside |
| Elmont | Plainedge |
| Floral Park – Bellerose | Port Washington |
| Freeport | Roosevelt |
| Garden City | Valley Stream |
| Herricks | West Hempstead |
| Lawrence | Westbury |
Take Advantage of Exemptions, but Don’t Forget to Grieve!
Taking advantage of exemptions – along with consistent, annual grieving of one’s assessment – are the two best ways to reduce your property tax liability. Maidenbaum – with nearly 35 years of experience handling tax challenges — has an experienced team in place that leverages state-of-the-art technology to obtain your best possible tax reduction. Remember, Maidenbaum will only charge you for the savings that it achieves and will not take credit for any property tax exemptions which you may have filed on your own. Maidenbaum’s work begins after your exemptions kick in. Get started with Maidenbaum today.