Nassau County Legislator Judi Bosworth hosted the second of three community-wide seminars on tax exemption on Wednesday, Sept.17, at the Great Neck Senior Center. In welcoming a packed room of Nassau residents, Legislator Bosworth emphasized her commitment to "providing as many educational services as possible in our home town." Legislator Bosworth introduced ombudsman Dolores Sedacca of the Nassau County Department of Assessment as the expert speaker on the subject of saving on property taxes through Basic STAR, Enhanced STAR, Veteran's Exemption, Senior Citizen Tax Exemption, Firefighter's Exemption, Low Income Disability Exemption, and Home Improvement Exemption.

Ms. Sedacca began her lecture by explaining the STAR exemption. STAR is New York State's School Tax Relief Program that includes a school property tax rebate program and a partial property tax exemption from school taxes. All New Yorkers who own and live in their home are eligible for the STAR exemption on their primary residence.

The Basic STAR exemption is available for owner-occupied, primary residences regardless of the owners' ages or incomes. With Basic STAR, the exemption dollar amount changes based on state aid every year and the dollar amount varies by district in Nassau County. The STAR exemption is funded by New York State. Once a resident is approved, he or she is eligible for as long as the program is in effect. It is important to note, primarily for seniors, that an application for the STAR exemption may not be made if a resident has already applied for a home state Florida exemption. Property owners who are granted the Basic STAR exemption generally will not need to reapply in subsequent years because the Basic STAR exemption is granted regardless of income. However, Basic STAR recipients will need to notify their assessor if their primary residence changes.

The Enhanced STAR exemption is available for the primary residences of senior citizens (age 65 and older) with yearly household incomes not exceeding the statewide standard. Income is based on the applicants' second prior year's income tax return. A household's federal adjusted gross income in 2007 to be eligible for the 2009-2010 school year must be no higher than $73,000 to qualify. Applications may be submitted when the applicant is 64 years old as the exemption will not qualify until the following year. The Enhanced STAR exemption is only available to spouses and siblings; it is not available to a parent and child listed on the same deed. However, if a parent and child are listed on the same deed but the child does not live on the property, an exemption is still available. If a New York State income tax return is filed and the box which gives permission for the State to provide a taxpayer's Social Security number to the Department of Assessment is checked, Enhanced STAR will be automatically renewed every year. Otherwise, a new application must be filed every year.

Middle Class STAR rebate checks were first issued in 2006. Ms. Sedacca informed the audience that "beginning the week of Oct. 6, residents will either get a STAR rebate check, will receive an application asking the resident to apply for a rebate check, or will receive a letter saying that the combined household income was higher than $250,000 for 2006." Specific check amounts for rebates are based on tax rates and individual income. One, two, and three family homes are categorized as class one, while cooperative apartments and condominiums four stories or higher are in class two, utilities such as LIPA are class three, and commercial property is class four. Legislator Bosworth pointed out that in Great Neck only, class one is now one rate, while classes two through four have been combined to give relief to cooperative apartments. As the STAR exemption is for primary residences, only the owners of one, two, and three family homes or the owners of cooperative and condominium apartments are eligible. For information about the STAR rebate program, please visit the website of the State Department of Taxation and Finance at www.nystax.gov/star/2008 or call 1-877-6-STAR-NY (1-877-678-2769).

The Senior Citizen's Exemption reduces a percentage from the assessed value of a house (which ultimately also reduces the school tax). This exemption is available if one sibling or spouse in a household is at least 64 years old and the combined income of the household (including pension, interest, dividends, and Social Security tax) is no higher than $36,400. The Senior Citizen's Exemption automatically gives the Enhanced STAR exemption and is thus a better exemption to apply for. It is important to note that any out-of-pocket unreimbursed payments (like medical co-payments) can be deducted from income to establish eligibility. The premium paid on long-term care insurance may also be deducted from income. Applications must be received before December 31st and must be resubmitted yearly as there is no automatic renewal for the Senior Citizen's Exemption.

Those who have served actively during a period of war are eligible for the Veteran's Exemption. This exemption gives a percentage off general taxes only (not school tax). An eligible property owner may receive 25 percent off the general assessment if he or she has served in a combat zone and 15 percent off for service in a non-combat zone. Taxes will be affected in 2010 if an application is submitted now and will remain in effect as long as the resident owns the property. Any unremarried spouse may apply on behalf of a veteran who is deceased.

Those who have served on active duty between Sept. 2, 1945 and Dec. 31, 1991 are eligible for the Cold War Veteran's Exemption. A Cold War veteran may receive 15 percent off the assessed value on general taxes only. This exemption will remain in effect for 15 years. Mrs. Sedacca highlighted the importance of notifying the Department of Assessment before moving out of Nassau County so that a letter of transfer may be obtained. She went on to add that most states are reciprocal in honoring this exemption. Legislator Bosworth added that "we're always looking for ways to ease the burden and this exemption is another way to do just that. We're so pleased to be able to enact this exemption."

Volunteer firefighters, volunteer ambulance workers and EMS workers may apply for the Firefighter's Exemption. If a volunteer has been a member of the department for at least five years, 10 percent off the general assessed tax and 10 percent off the school tax will be applied. This exemption must be renewed yearly unless the member has been with the department for 20 years, in which case, the renewal is automatic.

Low Income Disability Exemption has the same income parameters as for all low income households. Household income must be less than $36,400, for eligibility. As with the Senior Citizen's exemption, any rewards and pensions count as income. Ms. Sedacca pointed out that a disabled senior citizen is better off applying for the Senior's Exemption so that the Enhanced STAR exemption is also available.

The last exemption that Ms. Sedacca spoke about was the Home Improvement Exemption. This exemption gradually phases in over eight years and is applicable if a home improvement has been made within the last two to three years. For more information about tax exemptions, please visit www.nystax.gov, visit the Nassau County Department of Assessment in person at 240 Old Country Road in Mineola or call Legislator Judi Bosworth's Office at 571-6210.