[Adopted 3-12-1990 by L.L. No. 1-1990; amended in its entirety 2-14-2022 by L.L. No. 1-2022]
[Amended 2-9-2026 by L.L. No. 1-2026]
A. 
Commencing with the assessment roll for 2026 and thereafter, real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife or by domestic partners, one of whom is 65 years of age or over, shall be exempt from Village of Atlantic Beach taxes only to the extent of the following percentages of the assessed valuation thereof:
Annual Income
Percentage of Assessed Valuation Exempt from Village Taxation
$50,000 or less
50%
$50,001 to $50,999
45%
$51,000 to $51,999
40%
$52,000 to $52,999
35%
$53,000 to $53,899
30%
$53,900 to $54,799
25%
$54,800 to $55,699
20%
$55,700 to $56,599
15%
$56,600 to $57,499
10%
$57,500 to $58,399
5%
$58,400 or greater
0%
B. 
This exemption applies only to Village taxes and is computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed and shall be applicable to the assessment roll for the taxable year immediately following application for exemption.
C. 
An exemption granted to property owned by spouses or domestic partners, one of whom is 65 years of age or over, shall continue for the surviving spouse or partner if the survivor is at least 65 years of age.
[Amended 2-9-2026 by L.L. No. 1-2026]
A. 
Applications shall be made on forms prescribed by the New York State Board of Real Property Services and furnished by the Nassau County Department of Assessment. Applications must be filed with the Nassau County Department of Assessment on or before the date established by the Nassau County Department of Assessment for senior citizen exemption applications.
B. 
Applicants must submit:
(1) 
Proof of age;
(2) 
Proof of income for the income tax year immediately preceding the date of application;
(3) 
Proof of property ownership and legal residence;
(4) 
Such other information as required by the application forms.
C. 
Exemptions must be renewed annually by filing a new application with the Nassau County Department of Assessment on or before the taxable status date.
[Amended 2-9-2026 by L.L. No. 1-2026]
No exemption shall be granted unless:
A. 
The income of the owner or combined income of the owners does not exceed $58,399 for the income tax year immediately preceding the date of application. Where title is vested in either husband or wife or in domestic partners, their combined income may not exceed this sum. Such income shall include social security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset which may be offset by a loss from the sale or exchange of a capital asset in the same income tax year, net rental income, salary or earnings, and net income from self-employment, but shall not include a return of capital, gifts, or inheritances. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for exhaustion or wear and tear of real or personal property held for the production of income.
B. 
Title to the property has been vested in the owner(s) for at least 24 consecutive months prior to the date of making application for exemption.
C. 
The property is used exclusively for residential purposes.
D. 
The property is the legal residence of and is occupied in whole or in part by the owner or by all of the owners of the property.
[Amended 2-9-2026 by L.L. No. 1-2026]
A. 
Applications for exemption shall be processed and determined by the Nassau County Department of Assessment in accordance with the provisions of Real Property Tax Law § 467 and applicable regulations.
B. 
The Village Clerk is authorized to provide information to residents regarding the availability of this exemption and to assist residents in obtaining application forms from the Nassau County Department of Assessment, but shall have no authority to accept, process, or determine applications for exemption.
C. 
At least 60 days prior to the application deadline established by the Nassau County Department of Assessment, the Nassau County Assessor shall mail to each person who was granted an exemption pursuant to this article on the latest completed assessment roll an application form and a notice that such application must be filed on or before the deadline and must be approved in order for the exemption to be granted. Failure to mail any such application form and notice or the failure of such person to receive the same shall not prevent the levy, collection, and enforcement of the payment of taxes on property owned by such person.
D. 
Applicants may appeal determinations made by the Nassau County Department of Assessment in accordance with the procedures set forth in Article 7 of the Real Property Tax Law.
[Amended 2-9-2026 by L.L. No. 1-2026]
Any person convicted of having made any willful false statement in the application for such exemption shall be punishable by a fine of not more than $100 and shall be disqualified from further exemption for a period of five years. Where an exemption has been granted on the basis of false or erroneous information, all taxes from which the property was exempted shall be levied and assessed against the property, and shall be due and owing immediately, together with interest as provided by law.