Nassau County, N.Y.Good GrievesSources reviewed September 20, 2026

The disability property tax exemption in Nassau County

Nassau County offers a partial exemption for homeowners with disabilities and limited incomes. It works much like the senior citizens’ exemption, with a different eligibility test and a lower maximum reduction.

What the exemption does

The exemption for persons with disabilities and limited incomes reduces the assessed value of a qualifying owner’s home by up to 50%, depending on income. Local governments and school districts choose whether to offer it. The State’s exemption page describes it as a partial exemption for the owner’s legal residence.

It is not an assessment appeal and does not change the County’s estimate of your home’s value. If the value itself looks wrong, that is a separate request, covered in our process guide.

Who qualifies

• Disability. A physical or mental impairment that substantially limits major life activities, such as caring for oneself, walking, seeing, hearing, or working, and is not due to the current use of alcohol or illegal drugs.
• Ownership. All owners must have a disability, except that where the property is owned by spouses or by siblings, only one needs to. The State says trusts and life estates can qualify in some circumstances.
• Residence. The property must be the legal residence of the person with a disability and occupied by them, unless they are absent while receiving care as an inpatient in a residential health care facility.
• Income. The combined income of the owners cannot exceed the local limit. A spouse’s income counts unless the spouse is absent because of legal separation or abandonment.

There is no age requirement. The County’s brochure notes that the exemption is available to homeowners of any age.

Accepted proof of disability

This is where applications most often stall. Nassau County’s brochure and application list the documents it accepts:

• An award letter from the Social Security Administration for SSDI or SSI.
• An award letter from the Railroad Retirement Board for disability benefits.
• A certificate from the New York State Commission for the Blind stating that the applicant is legally blind.
• An award letter from the U.S. Postal Service for a disability pension.
• An award letter from the U.S. Department of Veterans Affairs for a veterans’ disability pension.
• A Workers’ Compensation Board decision; the State specifies an award based on permanent total or permanent partial disability.

A doctor’s letter alone is not on the list. The State adds that where the award is for a permanent partial disability, localities may grant a reduced percentage.

The 2027–28 income scale

Nassau County’s brochure publishes this scale for 2027–28 applications, using 2025 income:

These are the County’s figures. Your town or school district may use different limits, and the reduction applies only to taxes of jurisdictions that offer the exemption.

How income is counted

The County counts money from all sources, taxable and non-taxable, including Social Security. Welfare payments, Supplemental Security Income, gifts, and inheritances are not counted. IRA distributions are excluded, while earnings inside an IRA are included. Reverse mortgage proceeds are not income unless invested. Social Security received as a representative payee for someone else, such as a disabled adult child, is not counted if you can show it is paid on that person’s behalf.

Nassau County currently allows unreimbursed medical and prescription drug expenses, and veterans’ disability compensation, to be deducted where the town and school district permit it. The application requires printouts from the provider or pharmacy; cancelled checks, bank statements, and insurance explanations of benefits are not accepted.

School taxes and children in the home

The County’s brochure says the exemption can apply to school taxes when a child living in the home attends public school only if the school district allows it, and only if the child was not brought into the home to attend a particular school. The application asks about school-age children and may require a letter from the school.

A separate exemption for accessibility improvements

Nassau County also administers a different exemption under Real Property Tax Law §459 for improvements that make a home accessible to a physically disabled resident owner or household member, such as changes that make the home easier to enter and use. According to the County’s brochure on the program:

• The exemption equals the increase in the property’s value that results from the qualifying improvement. It does not reduce the value of the rest of the home.
• The property must be a one-, two-, or three-family residence.
• The disability must be certified by a physician licensed in New York, or, for blindness, by the State Commission for the Blind.
• It remains in place until the disabled person no longer lives in the home, and it does not apply to special district levies.

The County’s brochure does not describe an income limit for this program; confirm with the Department before you apply. It can matter if an accessibility project would otherwise raise your assessment.

If the County denies your application

The most common fix, supplying a missing award letter, is not available on appeal. ARC reviews denials on form AR3 during its annual filing window, but its forms page limits that review to what the Department of Assessment received. Include proof of disability, income, and ownership with the first application.

Beyond the exemption

Whether you qualify says nothing about whether your home’s assessed value is right. Look up your property to see the County’s value, and find current forms in the Department of Assessment’s exemptions information. Our exemptions and STAR overview lists the other programs. Good Grieves does not file exemption applications, and this page is general information rather than tax advice.