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This exemption provides a partial tax exemption for persons with disabilities and   limited income. If the applicant qualifies for both this exemption and the Senior Citizen Exemption they must choose one or the other.


Property must be owned by one or more persons with disabilities, or by spouses or by siblings, at least one of whom has a disability.

Gowanda Central and Springville-Griffith Institute Central School are the only two school districts in Cattaraugus County that have passed this exemption.


You must renew this exemption annually.

For more information about this exemption, please see the NYS Department of Tax and Finance’s Persons with disabilities and limited incomes page.

Other Exemptions

Most Common Exemptions

Agricultural Exemptions

Business Exemption

Nonprofit Organizations

Volunteer Firefighters and Ambulance Workers


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