UNDER NEW YORK STATE LAW, ALL EXEMPTION APPLICATIONS MUST BE FILED WITH THE ASSESSOR ON OR BEFORE MARCH 1ST OF EACH YEAR.
BASIC STAR (RP-425) – 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.
SENIOR ENHANCED STAR (RP-425) – Enhanced STAR - All new applicants/homeowners must apply through the New York State Department of Taxation and Finance. To register you must call 518-457-2036 or visit their website www.tax.ny.gov/star. Enhanced Star must be renewed each year. Current income limits are based on the 2016 income tax year and your adjusted gross income cannot exceed $86,000. If you have signed up for the automatic income verification program (you must file NYS Income Taxes to do this), you do not have to file a renewal application with the Assessor as long as NYS Taxation & Finance can continue to verify your income eligibility. Letters are mailed as soon as possible after our notification by NYS Taxation & Finance, typically in December or January, of the determination of the State. In addition to the ownership, residency and income requirements, you must be 65 years of age or older.
LOW INCOME SENIOR (RP-467) – This exemption must be renewed annually. Renewal notices are mailed the end of December. Again, you must be 65 years of age or older and reside in your own home. However, the income limit is much stricter than the Enhanced Star. For this exemption, your 2016 gross income from all sources, including Social Security, pensions, interest, etc. must be below $37,400. You may deduct out-of-pocket medical expenses, which must be documented.
LOW INCOME DISABILITY (RP-459-c)– This exemption must be renewed annually. Requirements are the same as the Low Income Senior except that you need not be 65; however, you must have a qualifying disability. An award letter from Social Security certifying eligibility for either SSDI or SSI or the Railroad Retirement Board certifying Railroad Retirement Disability benefits or the US Department of Veterans Affairs certifying a Veterans Disability pension or a certificate from the state commission for the blind and visually handicapped stating the property owner is legally blind must be submitted.
VOLUNTEER FIREFIGHTER/AMBULANCE WORKER (RP-466-a) – This exemption must be renewed annually a long with proof of residency. Beginning in 2007, a new personal income tax credit up to $200 may be claimed if you are not benefiting from this program. This tax credit is likely to be more beneficial, please check with an accountant.
VETERAN’S EXEMPTION (RP-458-a) – 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.
COLD WAR VETERAN’S EXEMPTION (RP-458-b) – 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. At present, this exemption does not need to be renewed but is limited to a 10-year duration. 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.