Senior Citizen

Overview

Hempstead Town has enacted a senior property tax reduction program for eligible senior residents, which reduces county, town, and school taxes with assessment reductions of up to 50%. Under the guidelines, the Town of Hempstead has set the maximum income limit allowed by New York State at $58,399 for the income tax year immediately preceding the date of making an application for exemption. The term "income tax year" means the 12-month period for which the owner or owners filed a federal personal income tax return, or if no such return is filed, the calendar year.

Where title is vested in either the husband or the wife, their combined income may not exceed such sum. State law requires that income be determined by combining gross Social Security;  salary or wages; IRA earnings; capital gains; pensions, annuities, and retirement plans; taxable and non-taxable interest and dividends; Disability/Workers Compensation/Unemployment; income from estates or trusts; business income; rental income; other sources of income including alimony and child support; VA disability pension or surviving spouse disability pension.  Any such income can be offset by all medical and prescription drug expenses actually paid that were not reimbursed or paid for by insurance. Such income can not include gifts or inheritances.

In order to qualify for tax exemptions, all owners of the property must be 65 years of age or older, or if owned by husband and wife, one must be 65 years of age or older. The applicant must own the property and have owned the property for at least 12 consecutive months, or have owned a previous residence in New York State for one year prior to filing for this exemption. Senior citizens must file an application each year in order to keep the exemption. However, after receiving the exemption for five consecutive years, a qualifying senior will only need to file an affidavit to renew the exemption. Please call the Nassau County Assessor's Office for the affidavit form.

Senior Income Limits & Corresponding Exemptions

The income limit may be increased by state legislation:

IncomeExemption
$50,000 or Less50%
$50,001 to $50,99945%
$51,000 to $51,99940%
$52,000 to $52,99935%
$53,000 to $53,89930%
$53,900 to $54,79925%
$54,800 to $55,69920%
$55,700 to $56,59915%
$56,600 to $57,49910%
$57,500 to $58,3995%


Filing Deadline

Applications must be filed with the Nassau County Department of Assessment by January 2, 2023, located at:
240 Old Country Road, 4th Floor
Mineola, NY 11501

Application

View 2023 to 2024 Senior Citizens Property Tax Exemption Application (PDF)