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.
DEADLINE: The deadline to apply for or renew an exemption is May 1st every year.
Veterans Exemptions in the News!
November 11, 2021:
June 16, 2021:
Joined by local veterans and leaders, County Executive George Latimer signed legislation he introduced, and passed the Board of Legislators unanimously, which raises the Veterans Real Property Tax Exemption caps to up to $75,000 for all veterans, up to $50,000 additionally for veterans who fought in Combat Zone of Operations, and up to $250,000 for service-disabled veterans.
NEW: Because of these changes, the Assessment Department is having all Veterans reapply for any Veterans Exemptions they have (except Change in Level a/k/a Eligible Funds). CLICK HERE to view the letter that was sent to all town property owners receiving a Veterans Exemption.
Note that the above changes will be made on the 2022 Assessment Roll and any new saving / benefits would first be realized by a qualified taxpayer on the April 2023 Town / County tax bill.
If you served during one of these Periods of War, have a DD-214, and were honorably discharged, you would be considered an Alternative Veteran:
CLICK HERE for the Alternative Veterans Exemption Application.
If you served any time other than those Periods of War indicated above and during the timeframe noted below, have a DD-214, and were honorably discharged, you would be considered a Cold War Veteran:
CLICK HERE for the Cold War Veterans Exemption Application.
These exemption applications may require additional documentation (see instructions on the application). All new veterans exemptions will be reviewed on their own merit for eligibility.
Please see additional Veterans Exemption information below.
STAR Exemption (School Taxes ONLY)
Are you a new STAR applicant?
If so, you need to APPLY/Register for the NYS STAR Credit with New York State Department of Tax & Finance (NYS DTF) at STAR Resource Center (ny.gov). For questions regarding NYS STAR Credit call: 518-457-2036.
If you already registered with NYS and want to know the status of your STAR Credit check, you can look it up at the STAR Credit Delivery Schedule. (Click here)
If you previously had the STAR Exemption (as a reduction of your assessment on your tax bill), but you changed ownership / filed a new deed (for example, in the name of a Life Estate or Trust, you may be required to reapply/re-file your exemption with the Assessment Department. For the STAR Basic Exemption for Re-files 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. (Click Here)
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.
> VERY IMPORTANT EVERY YEAR: If you receive a letter from NYS Department of Taxation & Finance requesting additional documentation or that you complete an NYS Income Worksheet, please be sure to respond to NYS directly or your exemption may be denied. Feel free to contact the Assessment Office to verify the validity of NYS's request, or you can call the NYS STAR hotline (518-457-2036) to verify that NYS needs this information. Usually NYS requests an NYS Income Worksheet if you do not file a tax return.
If you are not sure if you qualify for the Enhanced STAR Exemption, you should check with the Assessment Office.
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.
Because of COVID, by Governor's Executive Order, Senior Citizen Renewals are not required for assessment years 2021 and 2022. You may submit a renewal, however, if your income has changed considerably (see link below).
~ 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.(Click Here)
~ 3rd Party Authorization Form (if applicable). (Click Here)
~ Submit the appropriate year's Federal Income Tax Return (Form 1040 & All Schedules), 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.).
> (e) Complete, sign, return the Income Worksheet for Senior Citizens Exemption (RP-467-Wkst). If you are not required to file a federal income tax return that corresponds with the year of the income documents you are submitting. For Example, a 2024 submission (deadline May 1, 2024), you are required to submit a copy of your 2023 income documents (the prior year).
~ TOTAL income [including the full social security amount(s)] of all owners/spouses.
~ Apply for the Enhanced STAR Exemption and sign up for the NYS mandatory Income Verification Program (IVP).
Once granted by the Assessment Office (unless otherwise specified by Governor's Order), this exemption MUST be renewed every year because of the income requirement. This office sends renewals forms by the end of January.
> VERY IMPORTANT EVERY YEAR: If you receive a letter from NYS Department of Taxation & Finance requesting additional documentation or that you complete a NYS income Worksheet, please be sure to respond to NYS directly or the Enhanced STAR portion of your exemption may be denied. Feel free to contact the Assessment Office to verify the validity of NYS's request, or you can call the NYS STAR hotline (518-457-2036) to verify that NYS needs this information. Usually NYS requests a NYS income Worksheet if you do not file a tax return.