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Exemptions

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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.  

For a helpful overview of exemptions, please visit the NYS Tax Department 4-minute video, entitled "About Property Tax Exemptions" (see link).

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.

Basic STAR Exemption (School Taxes ONLY)

The new face of STAR for new applicants (for 2016+)...  

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 (NYDTF).

Please check out the new NYS STAR guidelines at:

Click here for NYDTF STAR Exemption Program Information

For questions, the NYDTF phone number is 518-457-2036.

Click here for a complete copy of the NYS Pamphlet & for more information/eligibility requirements.

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.  

For a helpful overview of exemptions, please visit the NYS Tax Department 4-minute video, entitled "About Property Tax Exemptions" (see link).

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.

Basic STAR Exemption (School Taxes ONLY)

The new face of STAR for new applicants (for 2016+)...  

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 (NYDTF).

Please check out the new NYS STAR guidelines at:

Click here for NYDTF STAR Exemption Program Information

For questions, the NYDTF phone number is 518-457-2036.

Click here for a complete copy of the NYS Pamphlet & for more information/eligibility requirements.
Enhanced STAR Exemption for Age 65+ (School Taxes ONLY)
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Once granted, this exemption MUST be renewed every year because of the income requirement.  This office sends renewals forms by the end of December OR please consider the Optional Income Verification Program outlined below.  For "new" Enhanced STAR applicants, renewals starting in 2017 will have to be coordinated with New York State.  

Optional Income Verification Program

  • Seniors who wish to continue receiving Enhanced STAR in future years without having to reapply and submit copies of their tax returns every year are invited to sign up for the Star Income Verification Program.
  • This program is only available to Seniors who file a NYS income tax return, from which the NYS Tax Department will verify income.
  • Once eligibility is determined the Assessment Department will be notified by the state.  Normally, by the end of year, our office will send you a postcard to let you know of approval status.
  • If NYS determines that you are ineligible, you will be notified accordingly.
  • If you do not receive any correspondence from our office by early February, it is still your responsibility to verify your status with our office.  You will then be informed if any further action is necessary.
  • The May 1st DEADLINE applies to this program, as well.
  • Click here for the STAR Income Verification Program Application
Senior Citizens with Limited Income Exemption (Town, County, Village & School Taxes)
  • 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 for the following year.
  • In addition to the signed and dated application (see link), you must submit a copy of your driver's license or birth certificate (to verify your age) and the appropriate tax return (preferably federal 1040), a copy of your End of Year Social Security Statement, any and ALL copies of all 1099's used to prepare a tax return, and any and ALL year end IRA account statements.  ALL NON-TAXABLE INCOME (such as tax free interest, non taxable railroad & NYS pensions, non taxable disability income, etc.) MUST ALSO BE INCLUDED.
  •  TOTAL income (including social security) of all owners/spouses cannot exceed $37,399 (this amount is subject to change should the town/county adopt new income limits).
  • If qualified for this Senior Citizen Exemption, you will automatically receive the Enhanced STAR exemption, as well.
  • If you apply by May 1st (and are approved) you will see a reduction in your taxes starting with your  town/county tax bill in April of the following year.  

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.

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

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 time of war or during a Congressional approved combat conflict (received a medal of honor).

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.

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) for all of the specific details and requirements.

Veterans Exemption in the News

Journal News Tax Watch:  New Law Authorizes School Districts to Give Veterans Property Tax Exemptions

Related Applications: