Description:
Local governments and school districts in New York State can opt to grant a reduction on the amount of property taxes paid by qualifying senior citizens. This is accomplished by reducing the taxable assessment of the senior's home by as much as 50%. To qualify, seniors generally must be 65 years of age or older and meet certain income limitations and other requirements.
Local Income Limits (updated as of March 1, 2024):
2024-Aged-Exemptions.pdf(PDF, 12KB)
How to Apply:
For properties outside of New York City, to apply or reapply for the senior citizens exemption, file the applicable form with your assessor:
See RP-467-I, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens.
Application Deadline:
Application must be filed in the local assessor's office on or before taxable status date, March 1st.
For more information visit:
Senior citizens exemption (ny.gov)
Local Adoptions (updated as of March 1, 2024):
2024-Business-Exemption.pdf(PDF, 158KB)
Description:
Local governments and school districts may lower the property tax of eligible disabled homeowners by providing a partial exemption for their legal residence.
This exemption provides a reduction of up to 50% in the assessed value of the residence of the eligible disabled person(s). Those municipalities that opt to offer the exemption also set an income limit.
Note: If your property receives the senior citizens exemption, it cannot also receive this exemption. If you are eligible for both exemptions, you can choose the more beneficial option.
Local Adoptions (updated as of March 1, 2024):
Only the following taxing units have adopted this exemption: Genesee County, Town of Byron, Alden CSD, Brockport CSD, Caledonia-Mumford CSD, Royalton-Hartland CSD
2024-Disabled-Exemption.pdf(PDF, 8KB)
How to Apply:
To be eligible, you must own the property, have certain documented evidence of a disability, and meet other income and residency requirements.
For properties outside of New York City, file the applicable form with your assessor:
- for first time applicants: Form RP-459-c, Application for Exemption for Persons with Disabilities and Limited Incomes, or
- for renewal applicants: To continue receiving the exemption, Form RP-459-c-Rnw, Renewal Application for Exemption for Persons with Disabilities and Limited Incomes must be filed each year thereafter. Proof of the disability must be provided each year unless proof has previously been submitted showing that the disability is permanent.
- for applicants who were not required to file a federal income tax return: Form RP-459-c-Wkst, Income Worksheet for Exemption for Persons With Disabilities and Limited Incomes
For assistance completing your application, see RP-459-c-I, Instructions for Forms RP-459-c and RP-459-c-Rnw.
Application Deadline:
Application must be filed in the local assessor's office on or before taxable status date, March 1st.
For more information visit:
Exemption for persons with disabilities and limited incomes (ny.gov)
Description:
There are three different property tax exemptions available to veterans who have served in the U. S. Armed Forces, including veterans who have served in the U.S. Army, Navy, Air Force, Marines and Coast Guard. Obtaining a veterans exemption is not automatic– If you're an eligible veteran, you must submit the initial exemption application form to your assessor.
Local Adoptions (updated as of March 1, 2024):
2024-Veterans-Exemptions.pdf(PDF, 26KB)
Veterans_Exemption_Explanations.pdf(PDF, 7KB)
How to Apply:
Application Deadline:
Application must be filed in the local assessor's office on or before taxable status date, March 1st.
For more information visit:
Veterans exemptions (ny.gov)