On this page are the most frequently used instructions and exemption applications. Most exemption applications are updated by the State in the Fall. Make sure you have the current form. As a reminder, exemption applications are due by March 1st per NYS Real Property Tax Law. If you have any questions, let us know. The Enhanced STAR Exemption is available for residents that are 65 years old and the yearly household income does not exceed the statewide standard. For example, for 2021 your total household income (adjusted gross income minus taxable IRA distributions) on your 2019 tax return cannot exceed $[90,550]. Most exemption applications are updated by the State in the Fall. Make sure you have the current form. This is the mandatory 'IVP' form which stands for Income Verification Program. The Enhanced STAR will be automatically renewed when this form is filled out, giving permission to the State to verify your income. Most exemption applications are updated by the State in the Fall. Make sure you have the current form. The Partial Tax Exemption for Real Property of Senior Citizens (65 and older) is income-based and in addition to the Enhanced Star Exemption. Contact the Assessor for specific income limits that would apply to your property. Qualification is based on total income the year immediately preceding the application due date [March 1st]. The current maximum income level varies by school district for school purposes, must be $21,200 for county purposes and $22,000 for town purposes (however, the town does deduct unreimbursed medical expenses). Contact the Assessor on how to complete the Partial Tax Exemption for Real Property of Senior Citizens application.Most exemption applications are updated by the State in the Fall. Make sure you have the current form. This exemption is available only for residential property of veterans who served during wartime or received an expeditionary medal. A copy of your DD-214 will need to be provided with the completed application as well as any documentation you may have that shows a disability percentage rating. Most exemption applications are updated by the State in the Fall. Make sure you have the current form. The Cold War Veterans Exemption is available for real property owned by persons who rendered military service to the United States during the Cold War (defined as September 2, 1945 to December 26, 1991). This exemption is not available to property owners who are currently receiving either the Alternative Veterans Exemption or the Eligible Funds Veterans Exemption. A copy of your DD-214 will need to be provided with a completed application as well as any documentation you may have that shows a disability percentage rating. Most exemption applications are updated by the State in the Fall. Make sure you have the most current form. This form is used to initially receive an agricultural exemption on your land. The land must consist of seven or more acres that were used for the preceding two years for production and sale of crops, livestock or livestock products. Land that supports a commercial horse boarding operation may qualify for an agricultural exemption if at least seven acres of land supports the operation, boards at least ten horses, the operation receives $10,000 or more in gross receipts for the preceeding two years and other factors. Contact the Assessor's office if you believe that you may qualify for an agricultural exemption. The agricultural exemption must be renewed every year. Most exemption applications are updated by the State in the Fall. Make sure you have the current form. If a property owner rents the land to another party who satisfies the income/eligibility requirements, the land may qualify for an agricultural exemption. This lease form needs to be completed for a minimum lease term of five years. Fill out page 1 only – no notary necessary. Complete this renewal application yearly if your property continues to be eligible for an agricultural exemption. Instructions are included on this link. Most exemption applications are updated by the State in the Fall. Make sure you have the current form. The Board of Assessment Review meets on Grievance Day [4th Tuessday in May] to hear your assessment concerns. The Grievance Application must be submitted on or before the fourth Tuesday in May. Please call the Assessor's office for a Grievance Day appointment. It should be noted that the Assessor is available for informal assessment review prior to Grievance Day [4th Tuesday in May]. Informal reviews are generally held during the last half of April and the first half of May. Please call the Assessor's office for an appointment. |