Huntington Supervisor Ed Smyth and Town Board Announce Public Hearing to Consider Offering Four New Tax Exemptions for Qualified Residents
Town anticipated to opt in on recent NYS Legislative action to allow real property tax exemptions
HUNTINGTON, NY – Supervisor Ed Smyth, and the Huntington Town Board will hold a stand-alone Public Hearing on Wednesday, February 25, 2026 at 9:00 AM to hear public comment on four proposed tax exemptions recently enacted by the NYS Legislature.
NYS lawmakers recently adopted amendments to the Real Estate Property Tax Law to allow municipalities the option to provide property tax exemptions for qualifying members of four specific groups of constituents:
- Low Income Senior Citizens
- Surviving Spouses of Firefighter/Ambulance Workers Killed in the Line of Duty
- Surviving Spouses of Police Officers Killed in the Line of Duty
- Active-Duty Military Stationed in a Combat Zone
Of the tax exemptions enacted by the State, three are new to the Town of Huntington.
The Town already participates in the real property Senior Citizens Tax Exemption, for qualified seniors over 65. What’s new is the increase in the allowable exemption, which was raised from 50% to 65% maximum allowed. The good news for Huntington Seniors who are already enrolled in the exemption is that once the Town opts into the amended law, they do not have to reapply. No new applications will be needed. The Town Assessor’s Office will reprocess the original applications to scale them with the new exemption. The Assessor’s Office will also adjust new applications that are received by March 1st.
Pending the anticipated opt-in by the Huntington Town Board, applications, instructions and qualifications for all three new partial tax exemptions will be available on the Town website through the Assessor’s Office.
All four tax exemptions will be applicable for the 2026 – 2027 tax season. In order for residents’ applications to be considered, they must meet the NYS filing deadline of MARCH 1, 2026.
The following is a brief synopsis of each tax exemption, qualifications and filing information:
Senior Citizen Low Income:
No new application needed. Assessor’s Office will process and determine eligibility for new levels listed here:
- Less than $47,000 65%
- $47,000 or more but less than $48,000 60%
- $48,000 or more but less than $49,000 55%
- $49,000 or more but less than $50,000 50%
Surviving Spouse Exemption-Firefighter/Ambulance worker Killed In Line of Duty:
***50% Assessed Value***
New Application and registration
Qualifications:
• Primary residence only.
• Must be record owner.
If in a trust then must submit full copy of trust with application.
• Premises used for Residential purposes.
If part of premises is not residential, need proof use.
• Firefighters/Ambulance worker must have had a minimum of 2-years enrolled in Fire Department/Ambulance Company
Required documentation:
• Marriage and Death Certificate needed.
• Commissioners letter confirming killed in line of duty.
Surviving Spouse Exemption – Police Officer Killed In Line of Duty:
(PO DEFINED IN CRIMINAL PROCEDURE LAW)
***50% Assessed Value***
New Application and registration
Qualifications:
• Must be Primary residence of the surviving spouse.
• Must be record owner-if it is in a trust then full copy of trust required.
Required documentation:
• Marriage and Death Certificate
• Letter from police department/agency or division of Criminal Justice Services confirming line of duty status.
Active Military-Combat Zone Exemption:
(Can’t be combined w/other Vets Exemptions)
25% of Statutory Amount
New Application and registration
Exemption only applies to Town and County. Can Not Be Applied To School Taxes Per NYS
Qualifications:
• Primary residence only.
• Must be record owner -if in a trust need full copy of trust.
• Must be active duty in combat zone (as designated by US Presidential Exec. Order) during the taxable year.
Required documentation:
• Military Service Proof-need military orders or permanent change of station orders showing NY duty station AND certified letter from Commanding Officer or copy of orders confirming combat zone service during taxable year.
Filing Deadline: May be filed now, up to but no later than March 1, 2026 – Applications received after filing deadline will be denied. Annual refiling required.
Application Accepted: In Person: 8:30 AM – 4:15 PM – Monday through Friday
By Mail: Must be postmarked no later than March 1, 2026. If mailing, consider using certified/return receipt.
All applications are currently available and are being accepted immediately. If you are previously registered and have questions about an existing exemption, please contact the Assessor’s Office directly at (631) 351-3226. All other inquiries please contact (631) 351-3000.





