Owners of a primary residence who are over 65 years of age and have limited incomes may be eligible for this Senior Citizens Exemption. The amount of the exemption varies by municipality and income level of the applicant. School districts allow the exemption on school taxes according to their own income limits. Contact your local assessor to confirm the income limits for your municipality.
Assessor Contact Information (PDF)
Senior Citizens Exemption Application Form (PDF)
If you receive the senior citizens exemption, you are still eligible to receive STAR and other property tax exemptions.
Income, for the purpose of qualifying for this exemption, includes all:
- Annuity payments
- Capital gains
- Disability insurance payments
- Income from estates
- Interest income
- Payments from governmental or private retirement or pension plans
- Profit from business
- Salary and wages
- Social Security payments
- Unemployment insurance payments
- Workman’s compensation payments
Income does not include:
- Supplemental Security Income
- Welfare payments
- Gifts or inheritances
- Distributions from Individual Retirement Accounts, etc.
Detailed information about property tax exemptions can be found at the New York State Department of Taxation and Finance.