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.
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 Resource Center.
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.
The Enhanced STAR program provides increased savings to qualifying senior citizens in both the credit and exemption programs.
In order to qualify for the 2024-2025 school year:
The applicant and all owners must be 65 years of age as of December 31, 2024. 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, 2024.
The owner must have had a Basic STAR exemption prior to 2016.
Income eligibility for the 2024 STAR is based on applicant's 2022 income tax return.
- The adjusted gross income minus IRA distributions of all resident owners and resident spouses must be $98,700 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.
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.
The law governing the senior citizens exemption was amended, simplifying the way income is calculated and defined (see below)
For the purposes of this exemption, income is defined as your federal adjusted gross income (FAGI) as reported on your income tax return for the “applicable income tax year” For the 2024 tax roll the 2022 income will be used.
- Social Security benefits not included in your FAGI are considered income, except where a locality has opted to exclude them from income.
- Distributions from an individual retirement account or individual retirement annuity included in your FAGI are not considered income, except where a locality has opted to include them in income.
- Medical and prescription drug expenses of an owner that were actually paid for and not reimbursed or paid by insurance may be deducted from income where a locality has opted to allow them to be deducted.
- If an owner is an inpatient in a residential health care facility, the amount paid for care at the facility by that owner (or by that owner’s spouse or co-owner) may be deducted from income.
- Any tax-exempt interest or dividends that were not included in your FAGI is considered income.
- The net amount of loss claimed on federal Schedule C,D,E,F, or any other separate category of loss cannot exceed $3,000, and the total amount of all losses claimed cannot exceed $15,000.
Senior Citizens with a total income of less than $26,000 may qualify for this exemption.
Applicants who were not required to file a federal income tax return for the applicable income tax year must submit Form RP-467-Wkst.
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.
Yor assessor may request additional proof of income or deductions.
To learn more about income limits for your town, city, village, and school district, please contact your Assessor.
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.
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.
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.
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.
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.
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.
For a complete list of NYS property tax exemptions, see NYS Department of Taxation and Finance.