Exemptions - Info & Forms
Your Assessment Can Be Reduced if You Qualify for Exemptions
Most people are familiar with the STAR, Enhanced STAR, Veterans, Cold War Veterans, Disabled and Agricultural exemptions. However, there are more than 527 ways that exemptions can be obtained by people, villages or towns. Always ask your assessor if you qualify for any exemptions and review the complete list here.
March 1 is the Deadline to File Exemption Applications
This is the deadline for filing applications with your local assessor for exemptions including the most commonly used exemptions such as the Agricultural, Veterans, STAR and Enhanced STAR.
Links & Forms
- Complete List of Exemptions
- New Homeowners: Register for STAR credit
- Questions and answers for homeowners about the STAR credit program
- Register for STAR Credit
- Application for Enhanced STAR Exemption for 2022-23 School Year RP-425 E
- Application for the Enhanced STAR Income Verification Program
- Supplement to Form RP-425-E Mandatory for all Enhanced STAR Applicants
- Renewal Application for Enhanced STAR Exemption for the 2022-23 School Year
- Form RP-425-E - Tax.ny.gov - New York State
- Form RP-425-IVP, Supplement to Form RP-425-E - Tax.ny.gov
- Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens
- Application for Partial Tax Exemption for Real Property of Senior Citizens Form RP-467
- Property Tax Exemption Forms
- NYS Handouts for property owners on exemptions
- Veterans Exemption
Where to File Exemption Applications
- Exemption applications must be filed with your local assessor’s office.
- Go to: Municipal Profiles
- Then click: Search for an Official's or Company's Name
- Click "Assessors" and then "Search"
- A full list of assessors in New York State will appear by Town, City, Village & County.
Register for STAR Program - School Tax Relief
The School Tax Relief (STAR) program provides eligible homeowners in New York State with relief on their property taxes.
If you're a STAR recipient, you receive the benefit in one of two ways:
- the STAR credit program (open to any eligible homeowner whose combined income is $500,000 or less)—you receive a check in the mail from the Tax Department to apply to your school taxes
- the STAR exemption program (now closed to new applicants)—you receive a direct reduction on your school tax bill in the form of a property tax exemption
Enhanced STAR, which provides increased savings, is available to qualifying senior citizens ages 65 and older in both the credit and exemption programs; see STAR eligibility.
If your income is greater than $250,000 and less than or equal to $500,000
- If you currently receive the Basic STAR exemption and your income is between $250,000 and $500,000, the program is changing for you. If eligible, you will now receive a check for the STAR credit instead of the reduction on your school tax bill.
- If you received this letter (Form RP-425-RDM) go to this link for instructions: We have determined that you are no longer eligible for the ..
If your income is $250,000 or less
- If you currently receive the STAR exemption, you can choose to register for the STAR credit to receive a check instead; you may receive a greater benefit. To learn more, see Changes for STAR exemption recipients.
- If you own your home that is your primary residence and your income is $500,000 or less, you’re eligible for the Basic STAR credit.
Enhanced STAR for Those 65 Years of Age and Older
Many people miss their first year of eligibility for this exemption by not understanding the age qualifications. The exemption reads that you must be 65 in that taxable year. This means if you turn 65 at any time (even December 31st) in this taxable year and apply for the Enhanced STAR exemption prior to March 1st (when you are 64) you will be eligible for that year.
- Due to the coronavirus pandemic, those who received either the RP-467 (Senior Citizen Exemption) or RP-459c (Disability and Limited Income Exemption) on the 2021 assessment roll, are not required to send in a renewal for 2022, unless they feel that their income decreased, which would cause the exemption amount to increase. This was passed into law in the latter part of December. See Q&A and full details
- If you’re applying or reapplying for the Enhanced STAR exemption, you must enroll in the Income Verification Program. This does not apply to new homeowners and first-time STAR applicants. You only need to enroll once, and you’ll receive the exemption each year, as long as you’re eligible. No deadlines to miss. and your tax returns are not shared with your assessor's office.
- In the first year, your assessor will verify your eligibility based on the income information you provide. In the following years, NYS will verify your income eligibility.
- NEW! Enhanced STAR: provides an increased benefit for the primary residences of senior citizens (age 65 and older) with qualifying incomes: $90,550 or less for the 2021-2022 school year, $92,000 or less for the 2022-2023 school year. Everything you list is income EXCEPT distributions from an IRA account. So if you are looking at your taxes to see if you qualify, it would be your adjusted gross income minus any number on line 15b (if applicable).
- Deadline is March 1st: In most towns. Always check with your assessor to see what the date is in your town.
Enhanced Star Enrollment & Forms
To apply for the Enhanced STAR exemption, submit the following to your assessor:
- Form RP-425-IVP, Supplement to Form RP-425-E (include the Social Security numbers of all owners of the property and any of their spouses who reside at the property); and
- Form RP-425-E, Application for Enhanced STAR Exemption.
In the past, senior citizens who qualified for the senior citizens exemption were automatically granted the Enhanced STAR exemption. Due to changes in New York State law, you must apply separately for the senior citizens exemption and the Enhanced STAR exemption.
To apply or reapply for the senior citizens exemption, file the applicable form with your assessor:
- for first-time applicants: Form RP-467, Application for Partial Tax Exemption for Real Property of Senior Citizens, or
- for renewal applicants: Form RP-467-Rnw, Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens
See Form RP-467-I, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, for the application deadline and additional information.
Updated Feb 11, 2022