To be eligible for the Disability/Limited Income property tax exemption, an applicant must have a documented physical or mental impairment that substantially limits his or her ability to engage in one or more major life activities. Based upon annual income, the maximum limit not to exceed $37,400*, this exemption provides up to a 50% reduction of taxes. The property must be the legal residence of the disabled person and must be used for residential purposes. All of the owners must be persons with disabilities. Exceptions are made in cases where the property is owned by siblings or husband and wife.
The applicant must submit one of the following: 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 or an award letter from the United States Postal Service stating that the applicant is certified to receive a United States Postal Service disability pension.
*Income limit may be increased by state legislation.
Limited Income Disability Tax Exemption applications may be obtained from the Nassau County Department of Assessment by calling (516) 571-1500 or visit the Department of Assessment at 240 Old Country Road, 4th Floor, Mineola.