Guide · Sources reviewed September 20, 2026
Nassau County property tax exemptions and STAR
Exemptions and assessment appeals are separate requests, and you can make both: an appeal questions your home’s value, while an exemption takes part of it off the tax roll for your household.
Two different requests
It is worth separating these early, because they are often confused. An assessment appeal asks Nassau County to review the value it placed on your property. An exemption reduces the amount subject to tax based on who owns and occupies the home. They are filed separately, and they are decided on different grounds.
Common questions
Does an exemption affect my property tax grievance?
They are separate processes. An assessment appeal asks Nassau County to review your assessed value, while an exemption reduces what is taxed based on eligibility such as age, income, disability, or military service. Applying for one does not file the other.
The County notes that partial exemptions are available “based on age, income, disability and military or volunteer service.” Qualifying for an exemption does not mean your assessment is correct. See how an appeal works if you think the value itself is wrong.
What is the difference between the STAR credit and the STAR exemption?
New York State issues the STAR credit as a check or direct deposit, while the STAR exemption is a reduction applied to your school tax bill. The State states that the STAR exemption is no longer available to new homeowners, who register for the credit instead.
If you have bought recently, the credit is your route, and you register with the State rather than with the County. Start at New York State’s STAR page.
What are the income limits for Basic STAR and Enhanced STAR?
New York State lists Basic STAR income limits of $500,000 or less for the STAR credit and $250,000 or less for the STAR exemption, with no age restriction. For Enhanced STAR, one resident owner must be at least 65 as of December 31 of the benefit year, with an income limit of $110,750 or less for 2026 benefits and $113,550 or less for 2027 benefits. Confirm current figures with the State before applying.
In both cases the property must be the primary residence of an eligible owner. Income has a specific meaning here: the State defines it as federal adjusted gross income minus the taxable amount of total distributions from IRAs, and notes that the income of non-resident owners is not included. These thresholds move between benefit years. Check the State’s eligibility page for the year you are applying for rather than relying on a figure you read once.
Other partial exemptions
Beyond STAR, Nassau County processes exemption applications tied to circumstances such as age, income, disability, and military or volunteer service. Eligibility rules, required documents, and filing deadlines differ by program and change between cycles, so the County’s own materials are the right source: see the Department of Assessment’s exemptions information for current applications and instructions.
Our tax relief page lists every program with its current rules and checks which fit your household.
Home improvements
An addition, a dormer or another new room raises your assessment, and the County’s 6% yearly cap does not limit increases from construction. Nassau County, its towns and school districts offer a home improvement exemption under Real Property Tax Law §421-f that softens the first years. According to the County’s brochure and the State’s assessor manual:
- It covers one- and two-family homes, owner-occupied or not, where most of the original home is at least five years old.
- The living area afterward can’t reach double what it was; a 1,000 square foot home can grow to 1,999.
- Up to $80,000 of the value the work adds is exempt in the first year, then 12.5 points less each year, ending after eight years.
- You apply to the Department of Assessment once the work is finished, by early January for the next tax year. Villages decide separately whether to offer it.
When we have a home’s County tax bill, its property page estimates what an addition would add, year by year.
Why your neighbor’s bill may be lower
Exemptions are one of the main reasons two similar homes on the same street carry different bills; taxing districts are another. This is also why a bill comparison, on its own, does not show that your assessment is wrong. Our assessment guide works through that distinction, and our comparable sales guide covers what does support an appeal.
Check both tracks
Look up your property to review the available County records, then confirm your exemption status with the County and the State. Good Grieves does not file exemption applications, and this page is general information rather than tax advice.
Keep reading
STAR and Enhanced STAR
STAR lowers school taxes for owners who live in the home. New owners register with the State for a credit check.
How to grieve your taxes in Nassau County
Check your assessment, file free with ARC by March 1, then go to SCAR if ARC doesn’t cut it.
See how it applies to a real home
Look up any County record alongside what you’ve learned.
Check a property