In New York State, under certain criteria, real property may be exempt from taxation. Most exemptions are partial exemptions. An exemption reduces one's assessment before the school, town, county, and/or village tax rate is applied to calculate the taxes on a property. Certain exemptions (like STAR) only apply to school taxes, while others apply to the town, county, and/or village taxes.
For a helpful overview of exemptions, please visit the NYS Tax Department 4-minute video, entitled "About Property Tax Exemptions" (see link).
The various exemptions have specific eligibility and documentation requirements. Some of the most common exemptions are noted below. Links to additional exemptions are provided on the right.
Basic STAR Exemption
(School Taxes ONLY)
Enhanced STAR Exemption for Age 65+ (School Taxes ONLY)
Once granted, this exemption MUST be renewed every year because of the income requirement. This office sends renewals forms by the end of December OR please consider the Optional Income Verification Program outlined below. For "new" Enhanced STAR applicants, renewals starting in 2017 will have to be coordinated with New York State.
Optional Income Verification Program
Senior Citizens with Limited Income Exemption (Town, County, Village & School Taxes)
Once granted by the Assessment Office, this exemption MUST be renewed every year because of the income requirement. This office sends renewals forms by the end of January.
VETERANS EXEMPTIONS (City, County & School Taxes [if school district has adopted])
As proof of service, you need to provide a copy of your DD-214. If you cannot locate, see link or write to:
National Personnel Records Center
Military Personnel Records
9700 Page Avenue
St. Louis, MO 63132-5100
Please note that active military personnel and reservists are not eligible.
Served during and honorably discharged from a designated time of war or during a Congressional approved combat conflict (received a medal of honor).
Designated Periods of War:
Eligible for the school veteran's exemption.
Served during and honorably discharged during the defined Cold War Period (9/2/1945 to 12/26/1991) not during a "designated period of war" noted above.
Once granted, this exemption does not need to be renewed.
NOT eligible for the school veteran's exemption.
Please refer to the application form (see links) for all of the specific details and requirements.
The deadline to apply for or renew an exemption is MAY 1ST every year.
Most Common Exemption Applications:
*STAR OPTIONAL Income Verification Program (IVP) Application
*Senior Citizens With Limited Income Exemption Application (11/09)
Exemption RENEWAL Applications:
*2016 Enhanced STAR Exemption RENEWAL
*Senior Citizen With Limited Income Exemption RENEWAL
Other Exemption Applications:
Information and the most recent applications for additional exemptions, including Clergy, Nonprofit, and others, can be found at the New York State Department of Taxation and Finance website. The Clergy & Nonprofit Exemption application forms, may be found at the bottom of the NYS webpages.
Veterans Exemption in the News
Journal News Tax Watch: New Law Authorizes School Districts to Give Veterans Property Tax Exemptions