All new applications and renewals 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 and School Taxes

• Agricultural Assessment Information
    
• Senior Citizens - Each owner of the property must be 65 years of age or over, except where the owners are a married couple or are siblings, then only one spouse or sibling needs be 65 years or over, before December 31^st of given year. The owners must own and reside at the premises for one year prior to applying or prove they had it on their previous residence. The school districts also allow this exemption, unless there is a school-aged child, attending public school, residing on the property.
  
  There have recently been changes in the law (RPTL-467) to simplify the “definition of income”, specify which income year to use and increase the maximum income level to qualify for the exemption. Albany County has adopted the maximum income limit of $58,400.  The Town limit is $37,400; Bethlehem Central School District limit is $37,400, Guilderland CSD is $43,400 and Ravena-Coeymans-Selkirk CSD limit is $42,400.  The simplified definition of income is: your federal adjusted gross income (FAGI), PLUS tax exempt interest, PLUS non-taxable portion of social security, MINUS taxable IRA distributions, PLUS any losses over the $3000 per category/$15,000 max allowed, MINUS any unreimbursed medical expenses. Income is no longer defined as gross income.  For the 2026 exemption, we will be using 2024 income and expenses.
  
  Please bring the following information with you when you apply: proof of age, executed copy of Federal income tax (if filed), social security statement and any unreimbursed medical expenses if applicable. We have a checklist to help with this process.  If you do NOT file income tax you must fill out the Income worksheet for Senior Citizens Exemption (RP-467-Wkst) in addition to the application (RP-467 or RP-467-Rnw).  The renewal form RP-467-Rnw is sent by this office each year to those that need to renew; we are providing links as follows to the Instructions for RP-467 and the form RP-467 for those that need them. Please bring year-end statements including: Social Security statements, statements of wages, pensions, interest and dividends (taxable and non-taxable), capital gains, unemployment compensation, alimony (if your agreement was before 2019) and other income documentation. Include unreimbursed medical expenses if applicable. Unreimbursed medical expenses include: health insurance, dental insurance, Medicare, eye care insurance, doctor co-pays, prescription co-pays, dental procedures, eye glasses, & hearing aids that you pay out of pocket for, and you do not get reimbursed. This does NOT include over the counter medicine or mileage to and from the doctor.
  
  All forms are available in our office or website under the Forms link to the left. This application must be renewed annually by March 1 of each year. Check with the Assessor’s office if you missed the deadline for allowable exceptions for renewals only.  Call the Assessor's Office if you have questions, 518-439-4955 ext. 1104.
     
• Alternative Veterans - Section 458-a of the NYS Real Property Tax Law authorizes the Assessor's Office to accept applications for qualified residential property owned and occupied by veterans who served during defined periods of war, an un-remarried 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% ($36,000 max) reduction of its assessed value, and, if combat duty can be documented, an additional 10% ($24,000 max) will be applied.  If the veteran received a service-connected disability rating, one-half of the disability rating ($120,000 max) will be added to the exemption.  All 3 schools districts also adopted the Alternative Veterans Exemption, but at a lower level than the Town and County.  Bethlehem CSD and Ravena-Coeymans-Selkirk CSD have the following limits:  War Vet 15% ($6,000 maximum), Combat Vet 10% ($4,000 maximum) and Disabled Vet ($20,000 maximum).  RCS CSD allows the Gold Star Parent exemption.  Guilderland CSD limits are War vet 15% ($12,000 maximum), Combat Vet 10% ($8,000 maximum) and Disabled Vet ($40,000 maximum).  Guilderland CSD also allows the Gold Star Parent exemption.  This exemption is equalized (reduced) using the latest equalization rate issued by New York State.
      
• 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.  An un-remarried surviving spouses of a veteran may also be eligible to apply.   The Cold War Exemption is available on a veteran's primary residence.  The qualified residential parcel will receive a 15% ($36,000 maximum) reduction of its assessed value. If the veteran received a service-connected disability rating, one-half of the disability rating ($120,000 maximum) will be added to the exemption.  The Bethlehem Central School District has adopted the Cold War Veterans Exemption, but at a lower level than the Town and County.  Their 15% maximum is $6,000 and the disability is $20,000.  This exemption is also equalized (reduced) using the latest equalization rate issued by New York State.  For more information on eligibility requirements, please visit the New York State Department of Taxation and Finance website.
     
• Disabled Veterans - If you qualify for the Alternative or Cold War Veterans exemption and you have a service connected disability rating, you may qualify for a Disabled Veterans' exemption.  See above definitions for the caps.  If you have a change in your disability rating, please fill out form RP-458-a-Dis and submit it to the Assessor's Office by March 1st.  This exemption is equalized (reduced) using the latest equalization rate issued by New York State.
      
• Disability with Limited Income - 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.  All owners must be disabled unless owned by married couple or siblings to qualify. The disabled person does not have to be 65 years of age. The definition of income as well as income year used has recently changed and is the same as the Senior Citizens (limited income). Combined 2024 income must be no more than $58,400 including Social Security, in order to qualify for the exemption. The application must be renewed each year by March 1^st.
      
• Physically Disabled- Property must be owned either by a physically disabled person or by a person having a physically disabled member in the household. Property must be occupied by the physically disabled resident of the property. The disabled person must have a permanent physical impairment that substantially restricts one or more of his major life activities, and such impairment must be certified by a qualified physician or the State Commission for the Blind and Visually Handicapped, as appropriate. To be eligible for exemption, the improvement to the property must be one which facilitates the disabled person's use of and accessibility to the property. Any increase in value is exempt from taxation to the extent of any increase in value attributable to such improvements. Property must be a one-, two-, or three-family residence. This is a local option in which the Town of Bethlehem and Bethlehem Central School District allow.
      
• Business Exemption – See www.tax.ny.gov for details.RP-485-b. Property taxes only.
      
• Nonprofit Exemptions – See www.tax.ny.gov for details RP-420-a- Org Mandatory Class, RP-420-b- Org –Permissive Class, RP-420-a/b-Use –must be filed with Organization forms.
      
• Conservation Easement Exemption – please visit the Conservation Easement Review Board's web page.
      
• 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 un-remarried 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.
    
• Volunteer Firefighters and Ambulance workers – The exemption will equal 10% of the assessed value of the property for qualified volunteer firefighters and volunteer ambulance service personnel.  The applicant must be an enrolled member (active) and have been certified by the Authority having jurisdiction.  For the firefighters, the Board of Fire Commissioners and for Ambulance workers, the Bethlehem Town Board, are the qualifying jurisdictions.  Application RP-466-a-vol and a certificate from the Authorityhaving jurisdiction are required at time of application.  You cannot claim a NYS income tax credit and exemption for the same volunteer service.

  Applicants for this exemption would need at least 2 years of certified service and reside in the jurisdiction, Town of Bethlehem, served by the Fire Company, fire department, or ambulance service that serves the Town or the neighboring municipalities of Coeymans, Guilderland, New Scotland and/or Ravena.  The exemption is exclusively for residential purposes, and the property must be owned and the primary residence of the volunteer.  Volunteers with more than 20 years of service would qualify for a lifetime exemption as long as they maintain a primary residence in the Town of Bethlehem.

  Surviving un-remarried spouse of a deceased volunteer killed in the line of duty, provided that the volunteer had been an enrolled member for at least 5 years and had been receiving the exemption prior to his or her death, qualifies

  Surviving un-remarried spouse of a deceased volunteer with at least 20 years as an enrolled member who has been receiving the exemption qualifies.

  The Town, County, school districts, and the fire districts have all adopted this exemption.

  https://www.tax.ny.gov/pdf/current_forms/orpts/rp466a_vol_fill_in.pdf