Exemptions - Info & Forms
Your Assessment Can Be Reduced if You Qualify for Exemptions
Links & Forms
- Complete List of Exemptions
- New Homeowners: Register for STAR credit
- Changes in STAR program for New Homeowners
- Questions and answers for homeowners about the new STAR credit program
- Enhanced STAR Exemption Application For RP-425-E
- Enhanced STAR Renewal Form
- Application for the Enhanced STAR Income Verification Program
- Instructions for the Application for the Partial Real Property Tax Exemption for Senior Citizens Exemption RP-467-I
- 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 Exemptions
Are You Taking Advantage of 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.
Where to File Exemption Applications
Exemption applications must be filed with your local assessor’s office. See Municipal Profiles for your local assessor’s mailing address. Do not file any exemption applications with the NYS Department of Taxation and Finance or with the Office of Real Property Tax Services.
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.
Register for STAR Program - School Tax Relief
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 - Please Read! New for 2019
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.
- 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.
- The income limit for the 2018 roll is $86,300. 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 or reapply for the Enhanced STAR exemption, submit the following to your assessor:
- Form RP-425-IVP, Supplement to Forms RP-425-E and RP-425-Rnw (include the Social Security numbers of all owners of the property and any of their spouses who reside at the property); and either
- for Basic STAR recipients upgrading to Enhanced STAR: Form RP-425-E, Application for Enhanced STAR Exemption for the 2019-2020 School Year, or
- for renewal applicants: Form RP-425-Rnw, Renewal Application for Enhanced STAR Exemption for the 2019-2020 School Year.
See instructions for the Application for the Partial Real Property Tax Exemption for Senior Citizens Exemption