Exemptions

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.

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.

STAR Exemption (School Taxes ONLY)

Are you a new STAR applicant?

If so, you need to APPLY for the NYS STAR Credit with New York State Department of Tax & Finance (NYS DTF).

STAR Resource Center (ny.gov)

For questions regarding NYS STAR Credit call: 518-457-2036

STAR Basic Exemption for Re-Files Only (for those who previously had the exemption with the town click here.)

Other Exemptions

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.

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DEADLINE: 

The deadline to apply for or renew an exemption is MAY 1ST every year.

• NYS Tax Department Exemption Information & Forms

Common Exemption Applications:

• Enhanced STAR Exemption Application
• ‍STAR Enhanced Mandatory Income Verification Program Application
• Income for STAR Purposes Worksheet (To be used by individuals not required to file income tax return)
• Senior Citizens With Limited Income Exemption Application‍
• Persons with Disabilities & Limited Income Exemption Application‍
• Alternative Veterans Exemption Application
• Cold War Veterans Exemption Application

IMPORTANT INFORMATION
REGARDING THE SENIOR CITIZENS /
AGED EXEMPTION.
‍YOU MUST APPLY for or RENEW for the Senior Aged Exemption every year on or before May 1st. Even if you signed up for the Income Verification Program (IVP) for ENHANCED STAR, you MUST APPLY for or RENEW the Senior Citizen Aged Exemption EVERY YEAR with your most current income documents.

Enhanced STAR Exemption for Ages 65+ (Applies to School Taxes ONLY)

NOTE: This exemption has an income requirement. Please see the back of the application (link below) for the most recent income limit.

If you have a Basic STAR Exemption on your property and you believe you satisfy the age and income requirements, you may want to apply for the Enhanced STAR Exemption, as follows:

• Owners Must be at least 65 years of age as of December 31 of the year you are filing, or if the property is owned by a married couple or by siblings, will at least one of the spouses or siblings be at least 65 years of age as of December 31st.
• Total combined income of all owners (and of any owner's spouses residing on the premises) must be less or equal to the current income limit listed on the back of the application.
• Submit the Enhanced STAR Exemption Application on or before the DEADLINE OF MAY 1st.
• Submit your Income information along with your proof of age (copy of your driver's license or birth certificate).
• If your property is under a Trust, please submit copy of the Trust (fully signed document)
• IMPORTANT SIGNATURE INFORMATION FOR TRUST OR LIFE ESTATE.
• 3rd Party Authorization Form. (Click Here)
• Submit the mandatory Income Verification Program Application.
• Applications and supporting documentation must be submitted to the Assessment Department on or before May 1st DEADLINE.

NYS Enhanced STAR Exemption Application (RP-425-E)

NYS Enhanced STAR Mandatory Income Verification Program Application (RP-425-IVP)

NYS Income for STAR Purposes Worksheet (RP-425-Wkst), [To be used by individuals not required to file income tax return]

‍IMPORTANT CHANGES TO THE ENHANCED STAR EXEMPTION:

NEW FOR 2019: NYS Department of Tax & Finance will be verifying ALL Enhanced STAR applicants' incomes (this is why NYS made enrollment in the Income Verification Program mandatory). NYS notifies the Assessment Office if an applicant satisfies the income requirement or not. NYS will notify you if your income does not qualify.

NEW FOR 2020: The Assessment Department NO LONGER WILL BE SENDING STAR ENHANCED RENEWAL APPLICATIONS. Since NYS will be verifying ALL Enhanced STAR applicants' incomes, no renewals are required. NYS will notify us of your exemption annually going forward. NYS will notify you if your income does not qualify.

If you are not sure if you qualify for the Enhanced STAR Exemption, you should check with the Assessment Office.

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Senior Citizens with Limited Income Exemption (Town, County, Village & School Taxes)

IMPORTANT INFORMATION REGARDING THE SENIOR CITIZENS / AGED EXEMPTION:
‍YOU MUST APPLY for or RENEW the Senior Aged Exemption every year on or before May 1st. Even if you signed up for the Income Verification Program (IVP) for ENHANCED STAR, you MUST APPLY for or RENEW this exemption with the Assessment Office EVERY YEAR with your most current income documents.

REQUIREMENTS:

• You must own your primary residence for at least 1 year prior to May 1st. 
• You must be 65 years of age on or before May 1st.  If your birthday is after May 1st, you will have to apply in the following year.
• Submit a signed and dated exemption application (see link below) on or before the DEADLINE OF MAY 1st.
• Submit a copy of your driver's license or birth certificate (to verify your age).
• If your property is under a Trust, please submit copy of the Trust (fully signed document)
• IMPORTANT SIGNATURE INFORMATION FOR TRUST OR LIFE ESTATE.
• 3rd Party Authorization Form. (Click Here)
• Submit a copy of your deed.
• Submit the appropriate year's tax return (preferably federal 1040), along with copies of ALL income documents that you would normally provide to an accountant to prepare your tax return. This includes, but is not limited to (a) a copy of your end of year Social Security Statement, (b) any and ALL copies of all 1099's, (c) ALL year end IRA account statements (even those for which a distribution has not been taken), and (d) ALL NON-TAXABLE INCOME (such as tax free interest, non taxable railroad & NYS pensions, non taxable disability income, etc.).
• TOTAL income [including the full social security amount(s)] of all owners/spouses cannot exceed $37,399 (subject to change should the town/county adopt new income limits).
• Apply for the Enhanced STAR Exemption and sign up for the NYS mandatory Income Verification Program (IVP).

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.

Click here for: Application for Partial Tax Exemption for Real Property of Senior Citizens (RP-467)

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VETERANS EXEMPTIONS (City, County & School Taxes [if school district has adopted])

• Requirements for both the Alternative Veterans and Cold War Veterans Exemptions are similar.
• Property must be your primary residence.
• Eligible to veterans and un-remarried surviving spouses of veterans.

As proof of service, you need to provide a copy of your DD-214 (available after 1950).  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.

‍Alternative Veterans

* Served during and honorably discharged from a designated period of war or during a Congressional approved combat conflict (received a medal of honor), as follows:

      Designated Periods of War:

• Persian Gulf conflict (8/2/90 - present)
• Vietnam War (2/28/61 - 5/7/75)
• Korean War (6/27/50 - 1/31/55)
• World War II (12/7/41 - 12/31/46)

* Eligible for the school veteran's exemption.

Please refer to the application form (see links) for all of the specific details and requirements.

‍Cold War

* 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 below) for all of the specific details and requirements.

Related Applications:

• Alternative Veterans Exemption Application (RP-458-a)
• Cold War Veterans Exemption Application (RP-458-b)

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