Continue scrolling all the way to the bottom for complete exemption information.
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.
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:
Note that in 2021, the start of the Vietnam War period was changed from February 28, 1961 to November 1, 1955. As such, those who were Cold War Veterans during this time period (11/1/1955 to 2/27/1961) might now qualify as Alternative Veterans.
For the Alternative Veterans Exemption Application CLICK HERE
Instructions: In addition to the Veteran's exemption application, you must submit copy of your DD-214, Driver's License, Marriage Certificate (if married), If Veteran is deceased (death certificate), Deed, complete Trust if applicable and for Co-op's Share Certificate.
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:
For the Cold War Veterans Exemption Application CLICK HERE
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.
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 NYS at: (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 Trust, you will be required to submit a copy of your Trust Document (all pages).
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 2023 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 exemption 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)
~ 3rd Party Authorization Form (if applicable). (Click Here)
~ Submit the MandatoryIncome Verification Program Application.
~ Applications and supporting documentation must be submitted to the Assessment Department on or before May 1st DEADLINE.
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.
~ If your property is in a Trust, please submit copy of the Trust (fully signed document).
~ 3rd Party Authorization Form (if applicable). (Click Here)
~ Submit your 2024 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) Copy of your Year End Social Security Statement
> (b) Copies of All your 1099's
> Important: If you are not required to file a federal income tax return. Complete, sign and return the Income Worksheet (RP-467-Wkst) for Senior Citizens Exemption (see below). For Example, a 2025 submission (deadline May 1, 2025), you are required to submit a copy of ALL your 2024 income documents along with your application.
Application for Senior Citizens Exemption:(RP-467)
~ 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:
~ 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.
~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.
