New York · Nassau County · Local exemptions · Updated Oct 2026

Nassau County, NY property tax exemptions (2026)

The property tax breaks that are set or run locally in Nassau County, on top of New York’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.

What is different in Nassau County

In Nassau County the county and each city, town, village and school district decide separately which local-option exemptions to give and set their own income limits, so your benefit depends on exactly where you live. On the 2025 assessment rolls of its 5 cities and towns, at least one level of government (the county, the city or town, a school district or a village) grants the senior exemption in all, the disability exemption in 4, the Cold War veterans exemption in all and the volunteer firefighter/ambulance exemption in all of them; that shows where an exemption exists somewhere in the town, not that the county adopted it, and the state's counts are exemption records, not homes. Nassau County's Department of Assessment, not the towns, takes the applications: seniors with 2025 income of $47,000 or less get a 65% exemption, sliding down to 5% at $58,399, and applications for 2027-28 are due January 4, 2027.

Apply at
Nassau County Department of Assessment
Phone
516-571-1500
Local breaks
Low Income Senior Citizens Exemption (RPTL 467) – Nassau County, Persons with Disabilities and Limited Incomes Exemption (RPTL 459-c) – Nassau County, Volunteer Firefighter and Ambulance Worker Exemption – Nassau County
Tax year
2027-28

Where to apply in Nassau County

Nassau County Department of Assessment

Phone
516-571-1500
Address
240 Old Country Road, 4th Floor, Mineola, NY 11501
Official exemptions page

Other offices

Local exemptions in Nassau County

Seniors

Low Income Senior Citizens Exemption (RPTL 467) – Nassau County

Reduces the assessed value by 65% for incomes of $47,000 or less, then 60% down to 5% on a sliding scale up to $58,399; applies to county, town and school taxes where adopted (not special district taxes).

Set by
county
Tax year
2027-28
Who qualifies
Homeowners 65 or older (all owners, unless spouses or siblings) who have owned the home 12 months and live there; 2025 income including Social Security of $58,399 or less. You may apply at 64 if you turn 65 by the end of the year you file for.
Income limit
2025 income: 65% at $47,000 or less; 60% $47,001–47,999; 55% $48,000–48,999; 50% $49,000–49,999; 45% $50,000–50,999 … 5% $57,500–58,399. Each town and school district sets its own maximum.
How to apply
Apply to the Nassau County Department of Assessment (online or paper) with 2025 federal and NY income tax returns, proof of age, residency and ownership. After 5 straight years you may file an affidavit with your tax bill instead of a full renewal (Local Law 13-2020).
Deadline
January 4, 2027 for the 2027-28 tax year
Renewal
Every year (affidavit option after 5 consecutive years)

Source: official page

Disability

Persons with Disabilities and Limited Incomes Exemption (RPTL 459-c) – Nassau County

50% off the assessed value at $50,000 or less, sliding to 5% up to $58,399.

Set by
county
Tax year
2027-28
Who qualifies
Owners with a disability (SSA, VA or similar award letter) whose 2025 income does not exceed $58,399. Cannot be combined with the senior exemption.
Income limit
2025 income: 50% at $50,000 or less; 45% $50,001–50,999 … 5% $57,500–58,399.
How to apply
Apply to the Nassau County Department of Assessment.
Deadline
January 4, 2027 for the 2027-28 tax year
Renewal
Every year

Source: official page

Other

Volunteer Firefighter and Ambulance Worker Exemption – Nassau County

10% off the assessed value after at least 2 years of service, where your city, village or school district participates.

Set by
county
Tax year
2027-28
Who qualifies
Enrolled members of an incorporated volunteer fire company or ambulance service serving the area where the home is; co-op tenant-stockholders may qualify.
How to apply
Apply to the Department of Assessment with certification of enrolled membership on department letterhead; recertify each year until 20 years of service.
Deadline
January 4, 2027 for the 2027-28 tax year
Renewal
Membership proof each year until 20 years of service

Source: official page

Amounts by taxing unit in Nassau County

Each school district, city or other taxing unit can set its own amount. Find the ones on your tax bill.

Sort:
Taxing unitTypeSeniorsDisabilityVeterans altVeterans cold warFirefighterSource
All 5 cities and towns in Nassau County added together (2025 rolls) – a total of local records, not a sign that the county itself grants the exemptiontotalfound in 5 of 5 cities/towns (8,305 exemption records in all, not homes)found in 4 of 5 cities/towns (433 exemption records in all, not homes)found in 5 of 5 cities/towns (27,831 exemption records in all, not homes)found in 5 of 5 cities/towns (1,427 exemption records in all, not homes)found in 5 of 5 cities/towns (3,965 exemption records in all, not homes)official
City of Glen Covecityyes – granted here by at least one level of government (county, city/town, school district or village); 84 exemption records on the 2025 roll, not a count of homesno – none on the 2025 roll for any level of government hereyes – granted here by at least one level of government (county, city/town, school district or village); 350 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 21 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 58 exemption records on the 2025 roll, not a count of homesofficial
City of Long Beachcityyes – granted here by at least one level of government (county, city/town, school district or village); 86 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 2 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 512 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 56 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 58 exemption records on the 2025 roll, not a count of homesofficial
Town of Hempsteadtownyes – granted here by at least one level of government (county, city/town, school district or village); 4,941 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 285 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 16,091 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 873 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 2,264 exemption records on the 2025 roll, not a count of homesofficial
Town of North Hempsteadtownyes – granted here by at least one level of government (county, city/town, school district or village); 1,209 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 43 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 3,641 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 136 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 673 exemption records on the 2025 roll, not a count of homesofficial
Town of Oyster Baytownyes – granted here by at least one level of government (county, city/town, school district or village); 1,985 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 103 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 7,237 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 341 exemption records on the 2025 roll, not a count of homesyes – granted here by at least one level of government (county, city/town, school district or village); 912 exemption records on the 2025 roll, not a count of homesofficial

State exemptions that also apply here

These breaks come from New York law. Their full rules, forms and deadlines are on the New York page.

All New York property tax exemptions

By group in New York: Seniors · Veterans · Disability · Surviving spouses

Savings estimate for Nassau County

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

New York median effective rate: 1.55% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Nassau County

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Nassau County

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about property tax exemptions in Nassau County

What property tax exemptions are there in Nassau County?

In Nassau County the county and each city, town, village and school district decide separately which local-option exemptions to give and set their own income limits, so your benefit depends on exactly where you live. On the 2025 assessment rolls of its 5 cities and towns, at least one level of government (the county, the city or town, a school district or a village) grants the senior exemption in all, the disability exemption in 4, the Cold War veterans exemption in all and the volunteer firefighter/ambulance exemption in all of them; that shows where an exemption exists somewhere in the town, not that the county adopted it, and the state's counts are exemption records, not homes. Nassau County's Department of Assessment, not the towns, takes the applications: seniors with 2025 income of $47,000 or less get a 65% exemption, sliding down to 5% at $58,399, and applications for 2027-28 are due January 4, 2027. Local breaks here: Low Income Senior Citizens Exemption (RPTL 467) – Nassau County; Persons with Disabilities and Limited Incomes Exemption (RPTL 459-c) – Nassau County; Volunteer Firefighter and Ambulance Worker Exemption – Nassau County.

Where do I apply for a property tax exemption in Nassau County?

Nassau County Department of Assessment Phone: 516-571-1500 Address: 240 Old Country Road, 4th Floor, Mineola, NY 11501. Also: NYS Department of Taxation and Finance – STAR, which state program: register for the Basic/Enhanced STAR credit.

When is the deadline to apply in Nassau County?

Low Income Senior Citizens Exemption (RPTL 467) – Nassau County: January 4, 2027 for the 2027-28 tax year. Persons with Disabilities and Limited Incomes Exemption (RPTL 459-c) – Nassau County: January 4, 2027 for the 2027-28 tax year. Volunteer Firefighter and Ambulance Worker Exemption – Nassau County: January 4, 2027 for the 2027-28 tax year.

Is there an income limit for Nassau County’s local breaks?

Low Income Senior Citizens Exemption (RPTL 467) – Nassau County: 2025 income: 65% at $47,000 or less; 60% $47,001–47,999; 55% $48,000–48,999; 50% $49,000–49,999; 45% $50,000–50,999 … 5% $57,500–58,399. Each town and school district sets its own maximum. Persons with Disabilities and Limited Incomes Exemption (RPTL 459-c) – Nassau County: 2025 income: 50% at $50,000 or less; 45% $50,001–50,999 … 5% $57,500–58,399. Volunteer Firefighter and Ambulance Worker Exemption – Nassau County: no income limit listed.

Do I have to reapply every year in Nassau County?

Low Income Senior Citizens Exemption (RPTL 467) – Nassau County: Every year (affidavit option after 5 consecutive years) Persons with Disabilities and Limited Incomes Exemption (RPTL 459-c) – Nassau County: Every year. Volunteer Firefighter and Ambulance Worker Exemption – Nassau County: Membership proof each year until 20 years of service.

Good to know in Nassau County

  • Nassau County's brochures say applications for the 2027-28 tax year must be received by January 4, 2027 (Towns of Hempstead, North Hempstead and Oyster Bay, county and school taxes). The Cities of Glen Cove (May 1, 2027) and Long Beach (December 1, 2026) set their own dates for city taxes – confirm with the city assessor. (Nassau County Department of Assessment; ORPTS Municipal Profiles.)
  • In Nassau the county Department of Assessment is the assessor for county, town and school taxes, so most homeowners apply to the county, not to the town. The cities of Glen Cove and Long Beach assess separately for city taxes.

Think your assessed value is too high? See how to appeal in Nassau County.

Sources

Last checked: Oct 2026.