All applications must be filed on or before March 1 each year.
Tax relief may be available for eligible applicants applying for any of the following major exemptions.
For Property Taxes
Seniors with limited income - Each of the owners of the property must be 65 years of age or over, except that, where the owners are husband and wife, or are siblings, only one spouse or sibling need be 65 years or over, before December 31st of given year. The school districts also allow this exemption on the school tax bill unless there is a school-aged child attending public school residing there.
Along with an age requirement, the gross income cannot exceed $37,400 minus unreimbursed medical expenses. Please bring the following information with you when you apply: proof of age, executed copy of income tax (if filed), Social Security benefit statements, statements of wages, pensions, interest, dividends, capital gains, nontaxable interest, unreimbursed medical expenses, and rental income or alimony if applicable. This application must be renewed by March 1 of each year.
Alternative Veterans - - The Assessor's Office will accept applications for qualified residential property owned and occupied by veterans who served during defined periods of war. Surviving spouses of a veteran may also be eligible to apply. This exemption applies to the town and county portion of the General Property Taxes.. It does not affect special district tax levies. The qualified residential parcel will receive a 15% reduction of its assessed value, and, if combat duty can be documented, an additional 10% will be applied. If the veteran received a service-connected disability rating, one-half of the disability rating will be added to the exemption. Each of these items is subject to a maximum assessed value of $240,000. All 3 schools districts also adopted the Veterans Exemption, but at a lower level than the Town and County.
Cold War Veterans - Section 458-b of the Real Property Tax Law authorizes a limited exemption from real property taxes for residential real property owned by persons who rendered military service to the United States during the Cold War (defined as September 2, 1945 to December 26, 1991), provided such property meets the requirements set forth in the law. The Cold War Exemption is available on a veteran's primary residence. For more information on eligibility requirements, please visit the New York State website.
Disability - The New York State Real Property Tax Law allows local governments the option of granting a reduction in the amount of property taxes paid by qualifying persons with disabilities. To qualify, persons with disabilities must have a Notice of Award from the Social Security Administration. This award must certify the applicant's eligibility to receive Social Security Disability Insurance. A certificate from the State Commission for the Blind and Visually Handicapped may be used as well as an award letter from the Railroad Retirement Board certifying the applicant's eligibility to receive railroad retirement disability benefits. The property must be occupied and owned by the person with the disability. The disabled person does not have to be 65 years of age. Combined gross income must be no more than $37,400, including Social Security, in order to qualify for the exemption. The application must be renewed each year.
Clergy - Real property that is owned either (1) by a member of the clergy who is engaged in the work of his or her religious denomination or who is unable to perform such work because of age (over 70 years) or impaired health or (2) by the unremarried surviving spouse of such a member of the clergy is exempt from general municipal and school district taxes to the extent of $1,500 of assessed value, provided that the owner is a resident and inhabitant of New York State. Application must be filed every year for this exemption.
For School Taxes
To receive the STAR credit, you must own your home and it must be your primary residence.
Basic STAR - New legislation was enacted in 2016 which made changes to the STAR program. Homeowners who purchased their homes after March 1, 2015 and/or those applying for a new STAR after March 1, 2015 will now be getting a STAR credit in the form of a check rather than receiving an exemption on your school tax bill, if qualified and registered. The dollar value of the check will be the same as the property tax exemption savings. You no longer need to file a new STAR form with the Assessor’s office but you must register with NYS Department of Taxation and Finance. For easy access to the “register for the STAR credit” webpage, go to https://www.tax.ny.gov/star. If you have questions, please call NYSDTF at 518-457-2036.
To receive the STAR credit, you must own your home and it must be your primary residence. Total income of the owner(s) and owner’s spouse who primarily reside at the property must not exceed $500,000 for Basic STAR.
Enhanced STAR - Renewal forms for the Enhanced Star Exemption will still be processed through the Assessor’s Office and sent out in September. The income limit for the Enhanced STAR is annually adjusted for inflation. Currently the federal adjusted gross income on your 2016 income tax (less IRA distributions) cannot exceed $86,000. All owners must be at least 65 years of age by December 31st (unless owners are spouses or siblings, in which only 1 needs to be 65.) You may sign up for the Income Verification Program (IVP) if you are receiving the Enhanced Star and file NYS income tax. For participants in IVP, NYSDTF will verify your income and you will NOT need to bring an income tax to the Assessor’s office every year. For questions on exemptions you may visit or call the Assessor’s Office at 518-439-4955, extension 1104.