Exemptions

The following Tax Exemptions are available to qualifying residents. All exemption applications are due by March 1st of the current year.



***RECENT CHANGES TO THE STAR PROGRAM***


  • The STAR exemption program has been restructured into a STAR check program administered by New York State. Please refer to the NYS Tax Department's Website for additional information regarding these changes and how to apply. 

Senior with Limited Income Exemption 

  • Residency Requirement: Owner-occupied, primary residence (1-3 units) 
  • Age Qualification: Age 65 or older as of December 31, 2023
  • Income Limit: 2022 gross income* of all the owners, and of any owner’s spouses residing on the premises, must not exceed $37,400.  *This is not the Adjusted Gross Income from your income taxes, rather the gross total of all income received even if it is not taxable to the Federal or State Governments.
  • Exempts a percentage of assessed value based on income, as demonstrated below: 
 Annual Income
  Percentage of Assessed Value Exempt from Taxation 
 $29,000 or less
 50%
$29,001 –  $29,999.99
  45%
 $30,000 – $30,999.99
 40%
 $31,000 – $31,999.99
35%
 $32,000 – $32,899.99
  30%
  $32,900 – $33,799.99
  25%
 $33,800 – $34,699.99
  20%
  $34,700 – $35,599.99
  15%
 $35,600 – $36,499.99
  10%
 $36,500 – $37,399.99
  5%


Persons with Disabilities and Limited Income Exemption 
  • Residency Requirement: Owner-occupied, primary residence (1-3 units) 
  • Qualifying Disability: A Physical or mental impairment which limits your ability to engage in one or more major life activities. 
  • Income Limit: 2022 gross income* of all the owners, and of any owner’s spouses residing on the premises must not exceed $37,400.  *This is not the Adjusted Gross Income from your income taxes, rather the gross total of all income received even if it is not taxable to the Federal or State Governments.
  • Exempts a percentage of assessed value based on income (same income limits as the Senior with Limited Income exemption).
  • You must file Application Form RP-459-C. 
  • For more information, please visit NYS Department of Taxation and Finance.
  • Please Note: A resident may not receive both the Senior with Limited Income Exemption and the Persons with Disabilities and Limited Income Exemption.  

Alternative Veterans Exemption 

  • Residency Requirement: Owner-occupied, primary residence (1-3 units) 
  • Veteran Requirement: Homeowner must be a Veteran who served during a designated period of war. 
  • There are additional combat and disability exemptions as well, if qualified, thus exemption amounts vary.  
  • Applies to property taxes and some school district taxes. 
  • Must file Application Form RP-458-a.
  • For additional information, including time of service requirements, please visit NYS Department of Taxation and Finance. 
  • Please note: You may not receive both the Alternative Veterans Exemption and the Cold War Exemption.

Cold War Veterans Exemption

  • Residency Requirement: Owner-occupied, primary residence (1-3 units) 
  • Veteran Requirement:  Homeowner must be a Veteran who served during the Cold War period (September 2, 1945 – December 26, 1991) 
  • There are additional combat and disability exemptions as well, if qualified, thus exemption amounts vary.
  • Exemption is limited to 10 years in duration; disability exemption benefit portion has no time limit.
  • Exemption only applies to property taxes.
  • Must file Application Form RP-458-b. 
  • For additional information, please visit NYS Department of Taxation and Finance. 
  • Please note: You may not receive both the Alternative Veterans Exemption and the Cold War Exemption. 

Agricultural Exemption 

  • These exemptions provide reduced property tax bills for land in agricultural production by limiting the property tax assessment of such land to its prescribed agricultural assessment value.  
  • Owners whose land satisfies the eligibility requirements may apply for an agricultural assessment.
  • Land owners must file the Application Form RP-305 and if land is leased, must file Form RP-305-c.
  • This exemption must be renewed every year with Form RP-305-r.
  • Please visit the NYS Tax Department's Website to find out which exemptions may apply to you. 
  • Also see Farm Buildings Exemption Q&A. 


Non-Profit Exemption

  • Real property that (1) is owned by a non-profit organization or association organized or conducted exclusively for one or more specific purposes (religious, educational, charitable, hospital, or moral or mental improvement of men, women, or children) and (2) is used exclusively for carrying out one or more of these purposes is wholly exempt from taxation and is exempt, for certain purposes, from special ad valorem levies and special assessments.
  • Owner must be a corporation or association organized or conducted exclusively for one or more of the purposes listed in Property Use Requirements.  
  • Applicants must file Application Forms RP-420-a-Org and RP-420-a/b-Use.  
  • This exemption must be renewed every year with Forms RP-420-a/b-Rnw-I and RP-420-a/b-Rnw-II. 
  • For further information, including Property Use Requirements, please visit the NYS Tax Department's Website.