Click to Home

Go To Search
Capital Improvement Exemption
Exemptions Restrictions & Requirements
This exemption is available for one and two family homes:
  • Building permit and certificate of occupancy required.
  • Dormers and additions usually qualify.
  • The entire home, prior to construction, must be at least five years old.
  • The total square footage of the addition may not exceed the total square footage of the home prior to the start of the construction.
  • There are no age or income requirements.
  • This exemption only applies to the county portion of your property taxes.

Monday - Friday
9:00 am - 5:00 pm 

Summer Hours
(July 1 - August 31)
Monday - Friday
9:00 am - 4:00 pm

Peter D. Johnson Esq. IAO


Town Hall Annex
40 Maple Ave.
Smithtown, NY 11787 

Ph: (631) 360-7560
Fax: (631) 360-1704