Disability/Limited Income

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 resident property owners who have a documented physical or mental impairment that substantially limits his or her 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 $37,399*.

Ownership

All of the property owners must be persons with disabilities, unless the property is owned by siblings or husband and wife. 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 2017 NYS 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 includes: Social Security, salary and wages (including bonuses), interest (including non-taxable interest on state or local bonds), total dividends, net earnings from farming, rentals, business or profession (including amounts claimed as depreciation for income tax purposes), income from estates or trusts, gains from sales and exchanges, the total payments (excluding amounts representing a return of capital), alimony or support amount received from governmental or private retirement or pension plans, annuity money, unemployment insurance payments, disability payments, workers’ compensation, etc.

Income does not include: Supplemental Security Income, monies received for Federal Foster Grandparent Program, welfare payments, gifts, inheritances, return of capital, or unreimbursed medical and prescription drug expenses.

Sliding Scale

Depending on the income level of all owners, an exemption between 5 and 50 percent of school, county and town taxes may be granted to qualifying applicants.

Disability/Limited Income Limits* & Corresponding Exemptions

Income Level

Exemption Percentage

$29,000 or LESS

50 percent

$29,001 to $29,999

45 percent

$30,000 to $30,999

40 percent

$31,000 to $31,999

35 percent

$32,000 to $32,899

30 percent

$32,900 to $33,799

25 percent

$33,800 to $34,699

20 percent

$34,700 to $35,599

15 percent

$35,600 to $36,499

10 percent

$36,500 to $37,399

5 percent

*Income limit may be increased by state legislation.

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 Income/Disability Exemption and the 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 with the Nassau County Department of Assessment, 240 Old Country Road, 4th Floor, Mineola, NY 11501 by January 2, 2019.

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.

You may download a Persons with Limited Incomes and Disabilities Tax Exemption application below.

View the 2019-2020 Persons with Disabilities and Limited Incomes Property Tax Exemption Application.
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View Your Guide to Persons with Disabilities and Limited Incomes Tax Exemption, an informational brochure from the Hempstead Town Office of the Receiver of Taxes.
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