Disability / Limited Income

Exemption

The Disability/Limited Income Property Tax Exemption provides a property tax reduction of up to 50% of school, county, and town taxes for residential property owners who have a documented physical or mental impairment that substantially limits their ability to engage in one or more major life activities. Special district taxes are not eligible for a reduction. The annual income level of the owner(s) cannot exceed the maximum income limit of $58,399.

Ownership

All of the property owners must be persons with disabilities unless the property is owned by siblings or married couple. Applicants must submit a copy of their Deed or Certificate of Shares along with their application.

Residency

The property must be used for residential purposes and be the legal residence of the disabled person. As proof of residency, applicants must submit a copy of their SSA 1099, car registration, or 2022 New York State Income Tax Return.

Age

Each owner must provide proof of age (Birth Certificate, Baptismal Certificate, Driver's License, Naturalization Papers, Military ID, or Passport).

Proof of Disability

The following are acceptable as proof of disability:

  • An award letter from the Social Security Administration certifying the applicant's eligibility to receive Social Security Disability Insurance (SSDI) or Supplemental Security Income (SSI)
  • An award letter from the Railroad Retirement Board certifying the applicant's eligibility to receive railroad retirement disability benefits
  • A certificate from the State Commission for the Blind and Visually Handicapped stating that the applicant is legally blind
  • An award letter from the United States Postal Service stating that the applicant is certified to receive a United States Postal Service disability pension
  • An award letter from the U.S. Department of Veterans Affairs that the applicant is entitled to a veterans disability pension

Income Definition

Income for purposes of this exemption is the income of all owners and their spouses as represented by their combined Federal AGI as reported in the previous income year:

  • Plus any tax-exempt interest or dividends that were excluded from the applicant’s AGI;
  • Less any IRA and Individual Retirement Annuity distributions that were included in the applicant’s AGI;
  • Less medical and prescription drug expenses actually paid, that were not reimbursed or paid for by insurance;
  • Less any net loss reported on Fed Schedule C (depreciation), D (capital loss), E (self employment loss), F (loss from farming); and net amount of any other separate category of loss; is limited to $3,000 per schedule, not to exceed $15,000 total.

If no such return was filed for the previous income tax year, the applicant's income shall be determined based on the amounts that would have been so reported if such return had been filed.

School-Aged Children

If a child who attends public school (grades K-12) resides in the home, no reduction in school taxes may be granted unless the school district adopts a resolution to allow the exemption on the property. The child must not have been brought into the residence for the purpose of attending a particular school within the district.

Limited Exemption & Senior Citizens' Exemption

The property may not receive both the Senior Citizens' Exemption and the Persons with Limited Incomes and Disabilities Exemption. Once a recipient reaches the age of 65, the Persons with Limited Incomes and Disabilities Exemption will be switched to the Senior Citizens' Exemption.

Filing Deadline

Applications must be filed by January 2, 2024, with the Nassau County Department of Assessment located at:
240 Old Country Road, 4th Floor
Mineola, NY 11501

Renewals

An annual renewal application must be filed in a timely manner with the Nassau County Department of Assessment in order to continue the exemption. Nassau County sends renewal applications to current recipients of the exemption.

View 2024-2025 Persons with Limited Incomes and Disabilities Tax Exemption Application