Exemptions

Tax relief may be available for eligible applicants applying for any of the following major exemptions:

1. Seniors - You may be eligible for a partial exemption from Real Property Taxes as a senior citizen if you meet the following requirements.  One of the owners named on the deed must be 65 years of age during the calendar year (January 1 - December 31.)  Combined income of all owners cannot exceed $37,400 including Social Security.  Eligibility is based on all 2011 year income.  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 and rental or alimony if applicable.  This application must be renewed by March 1 of each year.

2. 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 school taxes or 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.

3. 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 http://www.tax.ny.gov/pit/property/exemption/coldwarexempt.htm

4. 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 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.

1. Basic STAR - The Basic STAR exemption is for all owner-occupied residents with income under $500,000.  The application must be completed and returned to the Assessor's Office.  Basic STAR applications do not need to be renewed, however, if you have received an "Exemption Removal Notice" or "Unable to Verify Notice" due to the $500,000 income level and your income is actually under the limit, you MUST show proof of income to the Assessor's Office no later than April 15.

2. Enhanced STAR - The Enhanced STAR exemption is for all owner occupied residents that are at least 65 years of age and the adjusted gross income of all owners is under $79,050, excluding income from IRA distributions.  The application must be completed and returned to our office along with proof of age, residency and a copy of their 2011 federal income tax return.  These applications must be renewed by March 1 of each year.

Third Party Notices
If a senior would like their renewal forms sent to another person, they can obtain a Third Party Notice Application from the Town Assessor's Office.  All renewal forms would be sent to the person designated on the form.

All applications must be filed on or before March 1.

For more information on exemptions in New York State, please visit http://www.tax.ny.gov/pit/property/default.htm