For the Nassau County assessment roll and for the New York City assessment roll the residential properties for the residential ratio are designated as major type 1 (real property class 1) instead of as major type A.
A. The death benefit is a lump sum, paid upon the death of a person who worked long enough to qualify for Social Security benefits. It goes to a surviving spouse who was living in the person's household at the time of death, or, if living apart, was receiving certain Social Security benefits on the deceased's record.
The Canada Pension Plan death benefit will provide a lump sum of up to $2,500 to Robertâs estate. The CPP death benefit is taxable and would normally be reported on the estate T3 tax return, along with other income earned on investments held in the estate.