All application forms are available
from any Assessor’s office or from the New York State
Office of Real Property Services http://www.tax.ny.gov/research/property/default.htm.
School
Tax Relief (STAR) Exemption
This New York State sponsored and funded partial exemption
from School taxes is available to ALL owner-occupied residential
property, where the property is
the owner(s)’s primary residence. The combined gross income of all the property owners may not exceed $500,000.
For the School Tax Year 2011-12, the exemption is $59,350
of Assessed Value.
Owners must submit an application form together with
- a proof of primary residency (a copy of New York State
driver’s
license that shows the residence address on it, or a copy of a current
voter’s
registration card).
- a copy of your federal tax return for the preceding year.
Annual renewal of this exemption is not
required.
The Assessor’s office must be advised if the property ceases to be the
owner’s primary residence.
Senior Citizen Enhanced STAR Exemption
This partial exemption from school taxes is available to all
senior citizens, beginning in the year in which
they reach the age of 65. All owners must be
65 or turn 65 in 2011 (except where the property is owned by a husband and
wife, or by siblings, in which case only one owner need
be 65).
For the School Tax Year 2011-12, the exemption is $118,890
of Assessed Value.
The combined adjusted gross income of all property owners may not exceed a specified amount - $79,050.
Senior Citizen with Limited
Income Exemption
This partial exemption from County, Town and School taxes
is available to all senior citizens, who have reached
the age of 65 by Taxable Status Day (March
1), who have owned their residence for one year or longer, where all owners
live on the premises. All owners must be 65 (except where
the property is owned by a husband and wife, or by siblings,
in which case only one owner need be 65).
The combined total income for the preceeding tax year of all of the
property’s
owners and of the property owner(s)’s spouses residing at the
property may not exceed a specified amount.
If the property owner qualifies for this exemption, the applicant is also deemed
eligible for the Enhanced STAR exemption (above), so no separate STAR application
is required.
The exemption is a scale, depending on income, starting at 50% of Assessed
Value for income below $29,000, declining to 5% of Assessed Value for income
between
$36,500 and $37,399.99.
No exemption from School tax can be granted if a public
school-aged child resides at the property.
Owners must submit an application form together with
- proof of age (birth certificate, passport, driver’s
license, baptism certificate, etc.)
- proof of primary residency
(a copy of New York State driver’s license
that shows the residence address on it, or a copy of a current voter’s
registration card).
- proof of income (copy of Federal or State Income
Tax Return. If no Tax
return was filed, copies of all 1099’s for interest, dividends, capital
gains, pension, social security, etc.).
After the first year of qualification, renewal of
the exemption must be applied for each succeeding year.
Veterans Exemptions
These partial exemptions from County and Town taxes are
available to all residential property owners who have
rendered active military service to the United
States Armed Forces, during a period of war.
A qualified residential parcel receives an exemption equal to 15% of its
Assessed Value.
Further, where the veteran can document service in a combat theater or combat
zone, the property receives an additional exemption equal to 10% of its Assessed
Value. If a veteran has received a service-connected disability rating from
the Veteran’s Administration or the Department of Defense, there is an
additional exemption equal to one-half of the disability rating multiplied
by the Assessed
Value of the property. Each of these exemptions is subject to maximum limits.
Veterans must submit an application form together with
- A copy of Armed Forces of The United States Form DD214.
- Proof
of ownership of the property.
- If applicable, documentation
of a compensation rating from VA or DOD as a result of
service-connected disability.
- You may also qualify for a Cold War Vets exemption if you have served within the US Armed Forces.
Annual renewal of this exemption is not required.
Persons with Disabilities and Limited Incomes Exemption
This partial exemption from County, Town and School taxes
is available to all property owners under age 65, with
disability and limited income, who have
owned their residence for one year or longer, where all owners live on the
premises.
For disabled senior citizens, age 65 years or older, the Senior Citizen with
Limited Income exemption (above) will apply.
The combined gross income for the preceeding tax year of all of the
property’s
owners and of the property owner(s)’s spouses residing at the
property may not exceed a specified amount.
The exemption is a scale, depending on income, starting at 50% of Assessed
Value for income below $29,000, declining to 5% of Assessed Value for income
between
$36,500 and $37,399.99.
No exemption from School tax can be granted if a public school-aged child resides
at the property.
Disabled property owners must submit an application form together with
- Either, as applicable:
(i) award letter from the Social Security Administration or Railroad Retirement
Board certifying the applicant’s eligibility to receive Social Security
Disability Insurance (SSDI), Supplemental Security Income (SSI) or railroad
retirement disability benefits, or
(ii) a certificate from the State Commission for the Blind and Visually Handicapped
stating that the applicant is legally blind, or
(iii) an award letter from the U.S. Postal Service certifying a disability
pension.
- Proof of ownership of the property.
- proof of primary residency
(a copy of New York State driver’s license
that shows the residence address on it, or a copy of a current voter’s
registration card).
- proof of income (copy of Federal or State Income Tax
Return. If no tax
return was filed, copies of all 1099’s for interest, dividends, capital
gains, pension, social security, etc.).
After the first year of qualification, renewal of
the exemption must be applied for each succeeding year.
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