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ALL exemption applications and renewal applications must be submitted to your Local Assessor by MARCH 1st!

Below are the most common exemptions. There may be others that are allowed in your taxing unit—contact your Assessor to find out.


STAR Program


The School Tax Relief (STAR) program provides eligible homeowners in New York State with relief on their school 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 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

Once this exemption is granted, no renewal is necessary.

Enhanced STAR

The Enhanced STAR program provides increased savings to qualifying senior citizens in both the credit and exemption programs.

In order to qualify for the 2020-2021 school year:

  • The applicant and all owners must be 65 years of age as of December 31, 2020. For each subsequent school year, the applicable date is advanced by one year (for example, for the 2021-2022 school year, age is determined as of December 31, 2021; and so on). If the property is owned by a married couple or by siblings, at least one of the spouses or siblings be at least 65 years of age as of December 31, 2020.
  • The owner must have had a Basic STAR exemption prior to 2016.
  • The adjusted gross income minus IRA distributions of all resident owners and resident spouses must be $88,050 or less.

There is no need to renew this exemption. Once you have applied for this exemption all further correspondence will come from directly the New York State Department of Taxation and Finance.

For more information about changes to STAR, types of STAR, eligibility, how to register, and more, see the NYS Department of Tax and Finance’s STAR program page.


Senior Citizen Exemption


Counties, towns, cities, villages, and school districts in New York State can choose to grant a reduction on the amount of property taxes paid by qualifying senior citizens that meet certain income limitations and other requirements.

An applicant’s most current total income is used to determine eligibility. For this exemption, income includes:

  • all Social Security payments, salary and wages (including bonuses)
  • interest (including nontaxable interest on state or local bonds)
  • total dividends, net earnings from farming, rentals, business or profession (including amounts claimed as depreciation for income tax purposes - see ORPTS Opinion of Counsel 5-30)
  • income from estates or trusts
  • gains from sales or exchanges
  • the total amount received from governmental or private retirement or pension plans
  • annuity payments (excluding amounts representing a return of capital)
  • alimony
  • unemployment insurance payments
  • disability payments
  • workers compensation
  • Individual Retirement Account (IRA) contributions
  • earnings on IRAs
  • etc.

Senior Citizens with a total income of less than $26,000 may qualify for this exemption.

Cattaraugus County and a few other municipalities also allow seniors to subtract from their incomes all medical and prescription drug expenses that are not reimbursed or paid by insurance.  Seniors with unreimbursed medical expenses must save receipts of these expenses to submit with their annual application.

To learn more about income limits for your town, city, village, and school district, please contact your Assessor.

Application for First-Time Applicants

Renewal Application

Application Instructions

You must renew this exemption annually.

For more information about this exemption, please see the NYS Department of Tax and Finance’s Senior Citizen exemption page.


Veterans’ Exemptions


Obtaining a veterans' exemption is not automatic!

Eligible veterans must submit the initial exemption application to their Assessor along with proof of discharge under honorable conditions, including times and places served in active duty (usually form DD-214).

These exemptions are only available to veterans in taxing jurisdictions that have approved such exemptions. The legal title of the property must be in the name of the veteran, the veteran’s spouse, both the veteran and spouse, or an unremarried surviving spouse.

Veterans’ exemptions allow a 10% to 25% basic exemption, depending on dates of service, expeditionary medals, and whether or not time was served in a combat zone.

Veterans who have suffered a disability can provide documentation to receive additional exemptions up to a maximum of half of their service-connected disability ratings. All of these exemptions, including local limits, are subject to local law.

 

Alternative Veterans’

This exemption provides a property tax exemption of 15% of assessed value to veterans who served during wartime and an additional 10% to those who served in a combat zone.

Time of service requirements:

  • Persian Gulf conflict (8/2/90 - present)
  • Vietnam War (2/28/61 - 5/7/75)
  • Korean War (6/27/50 - 1/31/55)
  • World War II (12/7/41 - 12/31/46)

This exemption is available in all Cattaraugus County municipalities except Coldspring, New Albion, the Village of Cattaraugus, Red House, and the Village of Delevan.

The school districts in Cattaraugus County that allow for the Alternative Veterans’ Exemptions are Gowanda, Olean City, Pioneer Central, Springville-Griffith, and West Valley Central.

Application

Application Instructions

Once this exemption is granted, no renewal is necessary.

For more information about this exemption, please see the NYS Department of Taxation and Finance’s Alternative Veterans’ exemption page.

 

Cold War

This exemption provides a basic property tax exemption of either 10% or 15% of assessed value (as adopted by the municipality) to veterans who served during the Cold War period. This Cold War period includes dates outside of the window listed above for the Alternative Veteran’s exemption.

The basic exemption was initially limited to 10 years, but a new law has since passed that removed this limit. Taxing jurisdictions that have approved and extended the exemption include Cattaraugus County, Ashford, Carrollton, Coldspring, Dayton, East Otto, Ellicottville, Farmersville, Franklinville, Great Valley, Hinsdale, Perrysburg, Portville, the City of Salamanca, and Yorkshire.

Application

Application Instructions

Once an exemption is granted, no renewal is necessary.

For more information, please see the NYS Department of Taxation and Finance’s Cold War exemption page.


Other Exemptions

Agricultural Exemptions

Business Exemption

Persons with Disabilities and Limited Income

Nonprofit Organizations

Volunteer Firefighters and Ambulance Workers

 

For a complete list of NYS property tax exemptions, see NYS Department of Taxation and Finance.