SUFFOLK COUNTYOFFICE OF THE TREASURER

PROPERTY TAXEXEMPTIONS

Senior CitizensVeterans

Disability & Limited lncome

Hon. Angie M. CarpenterCounty Treasurer

330 Center DriveRiverhead, New York 11901

Telephone: 631 -852-1 500Email : Treasurer@ co.suffolk, ny. us

Website : www. co. suffolk. ny. us/treas

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GENEEALI New York State Real Property Tax Law,Section 467, gives local governments and publicschool districts the option of granting a reduction onthe amount of property taxes paid by qualifying seniorcitizens. To qualify, seniors must be 65 years of ageor older and meet cedain income limitations andrequirements as set by the local taxing district.

WHAT ARE THE REQUIREMENTS TOQUALIFY FOR THIS EXEMPTIOl[?_The requirements are based on age, ownershipstatus, residency and occupancy, and income.

AGE: Each of the owners of the property mustbe 65 years of age or over, unless the owners arehusband and wife or are siblings. The first time youapply, you must provide satisfactory proof of age,such as a bifth cerlificate or baptismal certificate.

OWNERSHIp: The applicant(s) must showthey have owned the property for at least 12consecutive months prior to the date of filingthe application, unless the owner received asenior citizen exemption for his/her previousresidence. You must provide proof of ownershipsuch as a certified copy of the deed, mortgage,or other instrument by which you became owner.ln addition, the residence must be the primaryresidence of all the owners of the property.

INCOME: The exemption cannot be granted if theincome of the owner, or the combined income ofall of the owners, exceeds the maximum incomelimit set by the locality. lf the owner is married,the income of the spouse must be included in thetotal unless the spouse is absent from the resi-dence due to a legal separation or abandonment.Contact your local assessor to determine what theincome limits are.

When applying for the exemption, the applicantmust provide proof of income, such as a Federalor New York State income tax return. You mayalso be required to submit statements of paymentsreceived from Social Security, bank statements,rent receipts, or other documents to substantiateyour statement of income.

¡ HAVE A LIFE ESTATE TO THE PROP,-EBIY DO IQUALIFY FOR THE SENIOR EXEMPTION?The life tenant is entitled to possession and useof the property for the duration of his/her life andis deemed the owner for all purposes, includingtaxation. The exemption may also be allowed if theproperty is in trust and all the trustees or all thebenef iciaries qualify.

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GEN,EBALI Two types of veterans exemptions areoffered in New York State. Since only one exemptionmay be applied to each parcel, it is important to knowwhich exemption will benefit you more. Both types ofexemptions are only applicable to general municipaltaxes (county and town) and not to schooltaxes.

ELlSlBtE FUND-$; New York State Real PropertyTax Law, Section 458 provides a partial exemptionwhere property owned by a veteran or certain otherpersons designated in the law has been purchasedwith pension, bonus, or insurance monies.ATTEINATJVE: Section 458(a) provides an ex-emption for veterans who served during wartime orreceived an expeditionary medal. Check with yourlocal assessor to determine if you qualify for eitherexemotion.

WHAT IS. THE ELIGIE.LE FUIDS BE_NEEIT?

This exemption reduces the property's assessedvalue to the extent that eligible funds were used inthe purchase, generally up to a maximum of $5,000.A partial exemption is applied if the home was pur-chased with a veteran's pension, bonus or insurancemonies or dividends or refunds on such insurance,compensation paid to prisoners of war, mustering outpay, etc. These types of payments are called "eligiblefunds".

H.O]E DO IAPPLY FOR THE ELIGIBLE FUNDSBENEFIT?You must apply to your local assessor by completingRP-458 by March 1st. taxable status date.

WTIAIIS THE AIJEBNAI|\¿E VETERANSEXEMPTION?

The alternative exemption provides a propertytax exemption of 15% of assessed value toveterans who served during wartime and anadditional 10% to those who served in a combatzone. The law also provides an additionalexemption to disabled veterans equal to one-halfof their service-connected disability ratings.

WHAT MUST I DO TO QUALIFY FOR THEALTERN¡TIVE EXEMPTION?The veteran must file an application (RP-4S8-a)with the assessor by March '1st, taxable statusday. The veteran must show a discharge or re-lease (DD-214) from the US Armed Forces underhonorable conditions and the service was duringa period of war or that the veteran received anexpeditionary medal. lf the veteran seeks theadditional exemption, proof must be provided toshow service in a combat zone and/or a service-connected disability.

\{I.IAUS- THE OWNEBSHI P R EAUIRÊM ENT9EOB T-H E A LT E B N ATLV_E-_ EXEMP'IION ?-

The legal title to the property must be in the nameof the veteran or the spouse of the veteran orboth, or the unremarried surviving spouse of theveteran, or if allowed by local option, a Gold StarParent. Life tenancy of any of the above will alsosatisfy the ownership requirement.

IF YOU QUALIFY FOR THE SENIOR CITIZENEXEMPTION, YOU CANNOT RECEIVE THISEXEMPTION UNDER THE LAW.

GENERAL: New York State Real Property TaxLaw, Section 459-c gives localgovernments andpublic school districts the option of granting areduction in the amount of property taxes paidby qualifying persons with disabilities. Personswith disabilities generally must have certain docu-mented evidence of their disability and meet cer-tain income limitations and other requirements.Applicants must file form RP-459-c with theirlocalassessor by March 1st, taxable status date.

WHAT ARE THE DISABILITYREQUIREMENTS?

To be eligible, an applicant must have a physical ormental impairment, not due to current use of alco-hol or illegal drug use, that substantially limits thatperson's ability to engage in one or more major lifeactivities, such as caring for one's self, performingmanual tasks, walking, seeing, hearing, speaking,breathing, learning or working, The applicant mustsubmit documentation from one of the following:a) Social Security Administration certifying that theapplicant is eligible to receive SSDI or SSI; b)'Rail-road Retirement Board certifying the applicant'seligibility to receive railroad retirement disabilitybenefits; State Commission for the Blind & VisuallyHandicapped stating that the applicant is legallyblind; United States Postal Service stating that theapplicant is certified to receive a US Postal Servicedisability pension. lf the documentation states thedisability is permanent, there is no need to refile evi-dence of disability in future years.

WHAT ARE THE RESIDENCY ANDOCCUPANCY REOUIREMENTS?

The property must be the legal residence of thedisabled person and must be occupied by that per-son. The property must also be used exclusivelyfor residential purposes. However, if the property isused for another purpose as well as residential, theexemption will apply only to the portion designatedas residential. All of the owners must be personswith disabilities; however, exceptions are made in

cases where the property is owned by husband andwife or by siblings. ln those cases, only one needsto have a disability.

WHAT ARE THE INCOME REQUIREMENTS?

The exemption cannot be granted if the income ofthe owner or the combined income of all of the own-ers exceeds the maximum limit set by the locality.

lncome is to be reporled on the basis of the latestpreceding income tax year prior to the date of appli-cation. lf the owner filed a federal or New York Stateincome tax return for the preceding year, a copy ofthe return should be submitted with the application.Contact your local assessor to determine the type ofincome which must be included.

OFFICE TELEPHONE NUMBERS

Tax HotlineAdministration ..............Bankruptcies .............Tax Deed Redemption

631-852-3000631 -8s2-1 500631,-852-1502631-853-5900

PLEASE NOTE:This material is for

information al pu rposes onry.

HON. ANGIE M. CARPENTERCOUNTY TREASURER

DOUGLAS W. SUTHERLANDCHIEF DEPUTY TREASURER

DIANE M. STUKEDEPUTY TREASURER

TOWN ASSESSORSTown of BabylonMike Bernard631 -957-301 4

Town of East HamptonEugene D. PasqualeJill MassaJeanne W. Nielsen631-324-4187

Town of lslipRonald F. Devine, Jr.631-224-5585

Town of Shelter lslandAlbert HammondBarbara Jean lanfollaFred Dinkel631 -749-1 080

Town of SouthamptonEd Deyermond631 -283-6020

Town of BrookhavenJames Ryan631 -451 -6300

Town of HuntingtonBryan Monaghan631 -351 -3226

Town of RlverheadLaverne TennenbergPaul LeszczynskiMason Haas63'l-727-3200 Ext. 256

Town of SmlthtownGregory Hild631 -360-7560

Town of SoutholdRobert L Scott, Jr.Darlene DuffyKevin W. Webster631 -765-1 937