Exemptions are provided to qualified owners based on:
- Low income
- Veterans service
Applications are due May 1st of each year.
The following is not an all-inclusive list of available exemptions nor does it provide all of the filing requirements. It is intended to provide some basic information on the most common exemptions. For more information or to obtain an application, please contact the Assessor's office. Applications and their instruction sheets can also be downloaded from the New York State Department of Taxation and Finance.
- Basic STAR
- Enhanced STAR
- Low Income Senior
- Low Income Disability
- Volunteer Emergency Workers
- Veteran Exemptions
All new applicants must apply through the New York State Department of Taxation and Finance. To register you must call 518-457-2036 or Visit the New York State Department of Taxation and Finance website.
Enhanced STAR (RP-425-E)
In addition to the ownership, residency and income requirements, you must be 65 years of age or older to receive the Enhanced STAR. Once you turn 65, and if you have the Basic STAR, you may want to check with our office as to your eligibility to receive the Enhanced STAR.
If you are already a recipient of the Enhanced STAR, you do not have to file a renewal application with us as long as New York State Taxation and Finance can continue to verify your income eligibility.
Low Income Senior (RP-467)
This exemption must be renewed annually. Renewal notices are mailed the end of December, through January. Again, you must be 65 years of age or older and reside in your own home however the income limit is much stricter than the Enhanced Star.
For this exemption, your 2018 gross income from all sources, including Social Security, pensions, interest, etc. must be below $37,400. You may deduct out-of-pocket medical expenses, which must be documented.
Low Income Disability (RP-459-c)
This exemption must be renewed annually. Requirements are the same as the Low Income Senior except that you need not be 65; however, you must have a qualifying disability. An award letter from Social Security certifying eligibility for either SSDI or SSI or the Railroad Retirement Board certifying Railroad Retirement Disability benefits or the US Department of Veterans Affairs certifying a Veterans Disability pension or a certificate from the state commission for the blind and visually handicapped stating the property owner is legally blind must be submitted.
Volunteer Firefighter / Ambulance Worker (RP-466-a)
This exemption must be renewed annually along with proof of residency, unless you have 20 years of service or more. Beginning in 2007, a new personal income tax credit up to $200 may be claimed if you are not benefiting from this program. If this tax credit is likely to be more beneficial, please check with an accountant.
Alternative Veteran’s Exemption (RP-458-a)
Most veterans fall under this category. New York State (NYS) Real Property Tax Law section 458-a provides a limited exemption from real property taxes for real property owned by persons who rendered military service to the United States, provided the property meets the requirements set forth in the law.
NYS Real Property Tax Law section 458-a provides an alternative exemption from real property taxation for qualified residential real property owned by veterans of defined periods of war, veterans who received expeditionary medals, or certain members of their family based on a percentage of assessed value.
Veteran’s Exemption Cold War (RP-458-b)
This is a relatively new exemption, first available for the 2008 assessment roll. To qualify, a veteran must have served on active duty for a minimum of 365 days between September 2, 1945 and December 26, 1991 and been honorably discharged. The property must be the Veteran's primary residence. NYS Real Property Tax Law section 458-b authorizes an exemption from real property taxation for qualified residential real property owned by Cold War veterans or certain members of their family based on a percentage of assessed value.
Veteran’s Exemption (RP-458)
Real Property Tax Law section 458 provides a partial exemption from real property taxation where property owned by a veteran or certain other persons designated in the law has been purchased with pension, bonus, or insurance monies, referred to as eligible funds.
An additional benefit is granted if the veteran received a compensation rating for a service-connected disability. See individual application and respective instruction sheets for further details.