The Nassau County senior citizen property tax exemption reduces the assessed value of a qualifying homeowner’s property by 5% to 50%, with the biggest cut going to households earning $50,000 or less. It applies to county, town, and school taxes, but not to special district charges like water or sewer. To claim it for the 2026–2027 tax year, file by January 2, 2026, with the Nassau County Department of Assessment.
Who Qualifies
At least one owner must be 65 by January 2, the county’s taxable status date. For a married couple or siblings who co-own, only one needs to hit the age mark. When unrelated people co-own, every owner has to be 65 or older.
The home has to be your legal residence. There is a specific carve-out for owners who move into a nursing home or other residential health care facility: the county still treats them as occupying the home, provided no one other than a spouse or co-owner lives there while they’re away.1New York State Department of Taxation and Finance. RPTL Section 467 – Persons 65 Years of Age or Older
You must also have held title for at least 12 consecutive months before applying. If you sold another New York home and bought your current one within a year, the two ownership periods stack toward the 12-month requirement.2New York State Senate. New York Real Property Tax Law 467 – Persons Sixty-Five Years of Age or Over
If a couple was already receiving the exemption and the older spouse dies, the survivor keeps the benefit as long as they are at least 62.2New York State Senate. New York Real Property Tax Law 467 – Persons Sixty-Five Years of Age or Over
Income Limits and the Sliding Scale
How much you save depends on total household income. For the 2026–2027 tax year, the brackets are:3Hempstead Town, NY. Senior Citizen
- $50,000 or less: 50% exemption
- $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%
Above $58,399, you get nothing. And the reduction runs against county, town, and school taxes only; special district levies stay at full amount.4Town of North Hempstead. Exemptions and STAR
How Income Is Counted
The income figure for this exemption is not the number on your federal return. It starts with federal adjusted gross income and then adjusts several ways.5New York State Department of Taxation and Finance. Senior Citizens Exemption
The item that surprises the most applicants is Social Security. All of it counts, including the portion that is not federally taxed. Tax-exempt interest and dividends that never appear on your federal return also get added back. IRA distributions already reported on your federal return may be excluded, depending on whether Nassau County has opted to include them.
Working the other direction, unreimbursed medical and prescription drug costs can be subtracted from income where the locality has opted to allow it. If your spouse lives in a residential health care facility, the cost you or a co-owner paid for that care is also deductible. That single deduction can drop a household under the threshold when nursing home costs are high.1New York State Department of Taxation and Finance. RPTL Section 467 – Persons 65 Years of Age or Older
Losses on federal Schedules C, D, E, or F are capped. No single category can exceed $3,000, and combined losses can’t exceed $15,000.5New York State Department of Taxation and Finance. Senior Citizens Exemption
Because Nassau’s taxable status date is January 2, you use income from two calendar years back. A January 2, 2026 application uses your 2024 federal return to prove eligibility for the 2026–2027 exemption.5New York State Department of Taxation and Finance. Senior Citizens Exemption
One more mechanic worth knowing: the county totals the income of every owner living in the home. Both spouses’ income counts even if only one is 65.
How to Apply
Applications go to the Nassau County Department of Assessment, 240 Old Country Road, 4th Floor, Mineola, NY 11501. You can bring the application in person or mail it. If you mail, use certified mail so you have proof of timely delivery. The deadline for the 2026–2027 tax year is January 2, 2026.3Hempstead Town, NY. Senior Citizen
Have these ready:
- Proof of age: a birth certificate, passport, or other government-issued document showing date of birth.
- Proof of residency: a voter registration card, utility bill, or similar document showing the property as your home.
- Income documentation: your federal tax return from the applicable year, with all schedules. If you weren’t required to file, bring 1099 forms or Social Security benefit statements instead.
The application also asks for the Social Security number of every owner.
Renewing Each Year
The exemption does not renew on its own. Each year, the county mails a renewal notice with updated income questions that you have to send back by the January deadline. Miss it, and the exemption comes off your bill for that year and you have to reapply for the next cycle. Keeping your address current with the assessment office is the easiest way to avoid an accidental lapse.
Combining With Enhanced STAR
You can hold this exemption and Enhanced STAR at the same time. Enhanced STAR gives an additional cut on school taxes for owners 65 and older whose income does not exceed $110,750 for the 2026–2027 school year.6New York State Department of Taxation and Finance. Types of STAR
Because Enhanced STAR’s income ceiling is so much higher than the senior exemption’s $58,399, almost everyone who qualifies for the senior exemption also qualifies for Enhanced STAR. STAR does not require annual reapplication once you’re enrolled; the senior citizen exemption still does.
If You’re Denied
You can challenge a denial by filing a grievance with the Nassau County Assessment Review Commission. For 2026–2027, the window is January 2 through March 31, 2026. Miss March 31 and you lose the right to contest the assessment for that tax year.7Hempstead Town, NY. Challenge and Lower Your Taxes
If the grievance doesn’t resolve it, owners of one-, two-, or three-family homes can file a Small Claims Assessment Review for a $30 fee, without a lawyer. The ARC grievance has to come first.
One last caution: false information on the application can trigger revocation and civil penalties. If your circumstances change during the year and you no longer meet the requirements, tell the assessment office before renewal rather than after.