Exemption Basics

All new applicants must apply through the New York State Office of Taxation. To register you must call 518-457-2036 or Visit their website www.tax.ny.gov.

Age Requirement: At least one owner must be 65 or older by December 31 of the benefit year.For joint property, if owned by a married couple or siblings, only one owner needs to meet the age requirement.

Beginning in 2026, homeowners are no longer required to apply to their local assessor for the Enhanced STAR exemption; the NYS Department of Taxation and Finance reviews eligibility annually and contacts qualifying recipients.

A senior citizen property tax exemption in New York reduces a qualifying homeowner’s taxable property assessment by up to 50%, depending on local municipality options.  

Eligibility Requirements 

• Age: All owners must be at least 65 years old, except for spouses or siblings where only one needs to meet the age requirement. 

• Income: The total combined annual income for all owners and their spouses generally cannot exceed a local maximum cap, which can be set up to $50,000 for a 50% exemption, with sliding-scale options up to $58,400. 

• Ownership: You must own the property for at least 12 consecutive months prior to filing. 

• Residency: The property must be the primary residence of all owners.  
  
  

Once you qualify for this exemption it must be renewed annually. Renewal notices are mailed in January.  

Please contact the Assessor’s office for more information on what tax return is required and any Additional paperwork that is needed. 

Eligible homeowners in New York can receive a partial property tax reduction of up to 50%. 

Key Eligibility Requirements 

• Residency: The property must be your legal, primary residence in New York.  

• Ownership: You must own the property, have a life interest, or live in a qualifying primary residence held in a special needs trust.  

• Income Limit: The combined income of all resident owners and their spouses generally cannot exceed $58,399 (though sliding-scale options vary by specific local municipality).  

• Disability Proof: You must provide official documentation, such as a Social Security Administration disability award letter, a railroad retirement board letter, or documentation from the Workers’ Compensation Board. 
  
  
  

Contact your local assessor’s office to verify specific local sliding-scale income limits and filing deadlines.

Contact Assessor’s office at 845-639-2031 for Eligibility 

The Veteran’s exemption does not need to be renewed although, from time to time, the veteran may have to submit proof of continued residency. To qualify for the base exemption, the veteran must have served on active duty during a period of war and been honorably discharged. Additional benefits are granted where the veteran served in a combat zone, as demonstrated by the award of an expeditionary medal and/or the veteran received a compensation rating for a service-connected disability.

This is a relatively new exemption, first available for the 2008 assessment roll. To qualify a veteran must have served on active duty for a minimum of 365 days between 9/2/45 and 12/26/91 and been honorably discharged. The property must be the Veteran’s primary residence. An additional benefit is granted if the veteran received a compensation rating for a service-connected disability. Veterans receiving an exemption for wartime service are not eligible.

The above is not an all-inclusive list of available exemptions nor does it provide all of the filing requirements. It is intended to provide some basic information on the most common exemptions. For more information or to obtain an application, please contact the Assessor’s office. Applications forms can also be downloaded from the NYS Department of Taxation & Finance link below.
www.tax.ny.gov