Exemption Deadline is March 1st in Most Municipalities. For more information please contact your local Town Assessor’s Office.
STAR Exemption
The School Tax Relief (STAR) program offers property tax relief to eligible New York State homeowners. If you’re eligible and enrolled in the STAR program, you’ll receive your benefit each year in one of two ways:
- STAR credit. If you are registered for the STAR credit, the Tax Department will send you a STAR check in the mail each year, or you can enroll in direct deposit. You can use your STAR credit benefit to pay your school taxes. You can receive the STAR credit if you own your home and it's your primary residence and the combined income of the owners and the owners’ spouses is $500,000 or less.
- STAR exemption: a reduction on your school tax bill. If you’ve been receiving the STAR exemption since 2015, you can continue to receive it for the same primary residence. As long as you remain eligible, you’ll see a reduction on your school tax bill for the amount of your STAR exemption. Note: The STAR exemption is no longer available to anyone who purchased their home after 2015.
Whether you receive the STAR exemption or the credit, there is a Basic STAR benefit and an Enhanced STAR benefit.
For more information, see: https://www.tax.ny.gov/pit/property/star/
STAR Credit Homeowner Hotline (518) 457-2036
Senior Citizen Exemption
Local governments and school districts in New York State can opt to grant a reduction on the amount of property taxes paid by qualifying senior citizens. This is accomplished by reducing the taxable assessment of the senior's home by as much as 50%.
To qualify, seniors generally must be 65 years of age or older and meet certain income limitations and other requirements. For the 50% exemption, the law allows each county, city, town, village, or school district to set the maximum income limit at any figure between $3,000 and $50,000.
In addition, there are three sliding-scale options that municipalities may adopt to provide a benefit to seniors with incomes greater than the local maximum. Under these options, qualifying seniors may receive the exemption if their income is below:
- $55,700 for a 20% exemption
- $57,500 for a 10% exemption
- $58,400 for a 5% exemption
Check with your local assessor for the income limits in your community.
Veterans Exemption
There are three different property tax exemptions available to veterans who have served in the U. S. Armed Forces, including veterans who have served in the U.S. Army, Navy, Air Force, Marines and Coast Guard.
Alternative Veterans’ Exemption: https://www.tax.ny.gov/pit/property/exemption/altvetoverview.htm
Cold War Veterans’ Exemption: https://www.tax.ny.gov/pit/property/exemption/coldwaroverview.htm
Eligible Funds Exemption: https://www.tax.ny.gov/pit/property/exemption/eligfndsexempt.htm
Veteran Levels:
If you're an eligible veteran, you must submit the initial exemption application form to your assessor. The deadline in most communities is March 1—please confirm the date with your town assessor. Proof of discharge under honorable conditions including times and places served in active duty (usually form DD-214) must be attached to the exemption application. For more information, see:
Acceptable Military Records for Veterans' Property Tax Exemption (complete listing)
Publication 1093, Veterans' Exemption Questions & Answers- Partial Exemption from Property Taxes in New York State
Whichever exemption a veteran chooses, it will apply only to county, city, town, and village taxes; it does not apply to special district taxes. School districts also have the option to offer the alternative veterans' and cold war veteran's exemption.
First Responder exemption (County)
Check with your municipality to see if exemption is offered locally.
Commercial, Business or Industrial
Check with your local assessor.
Application to Renounce Previously-Granted Exemption(s)
Application to Renounce previously granted exemption(s): RP-496
Calculation of Repayment Due Upon Renounced Exemption:RP-496-W