School Tax Relief
Please be advised, there have been some changes to the STAR Exemption Program.
If you are a NEW owner OR do not already have a STAR Exemption on your primary residence, you may qualify for a STAR Relief Check.
In order to apply, you will need to contact New York State Department of Taxation and Finance at (518) 457-2036 OR register online at WWW.TAX.NY.GOV and click on “STAR property tax relief” and follow the instructions.
Enhanced Star Exemption
Anyone who presently receives the Basic Star, that may be turning 65 or over, may be eligible for the Enhanced Star.
The Enhanced STAR Exemption needs to be filed by all resident owners who are of age and meet the income requirements.
Property must be owner occupied. You must own the property, live there and be your primary residence.
Applications must be submitted to the Assessor’s Office, by our annual taxable status date, March 1st.
The age requirement for all owners must be 65 or older, (for jointly owned property, only one spouse or sibling must be at least 65 by December 31 of the year when the exemption will begin).
The income requirement on the 2022 adjusted gross income amount is $98,700 and under.
Please provide proof of age and income. Your past year’s Federal or New York State income tax return must accompany application. If you do not file an income tax return, please supply copies of all the end of the year income statements, including Social Security, Medicare, pensions, rental income and interest. All income please. You only need to apply for the Enhanced Star once. It is tracked by NYS. “Reserving Life Use” recipients qualify.
Disability & Limited Income Exemption
There is no age requirement or limitation. Your combined gross income cannot exceed $58,400.
The requirements are based on the person’s disability, ownership status, residency, occupancy status and income.
You must reapply each year by March 1st.
The exemption is based on a sliding scale of 5%-50%. Documentation of award letter or Certificate from State Commission must be provided along with 2022 Federal Tax Return.
Senior Citizen with Limited Income Exemption
Both age and income requirements must be met. Property must be owner occupied. You must own the property and live there. Must be 65 or over by the end of December of the year when the exemption is to begin and total gross income of $58,400 and under.
Exemption is based on a sliding scale of 5%-50%. Please provide proof of income, 2022 Federal Tax Return and age (driver’s license). If you do not file an income tax return, please supply copies of all yearend income statements, including Social Security, Medicare, pensions, rental income and interest. All income please.
If a spouse, who is 65 years of age who is receiving senior exemption, passes away; then the surviving spouse who is 62 or older may apply.
You must reapply each year by March 1st.
“Reserving Life Use” recipients qualify.
Veterans Partial Tax Exemption
No age or income criteria required. Apply no later than March 1.
Do not need to re-apply unless you move to another residence. Veteran or the un-remarried surviving spouse, or if no surviving spouse, the under 21 dependent children may apply.
Veterans serving during a time of war are eligible to receive 15% off their County, Town, and Village bills, and, also West Genesee School District residents. Plus 10% additional if served in combat theater or combat zone.
Veterans who have service connected disability compensation rating from the United States Veterans Administration or Department of Defense will receive 50% of that compensation.
Written evidence must be provided.
Cold War Veterans Partial Tax Exemption
Veterans who rendered military service to the US during the Cold War (defined as September 2, 1945 to December 26, 1991), are eligible to receive an exemption equal to 15% (36,000 cap) of its assessed value on their County, and 15% (12,000 cap) Town and Village tax bills for a period of 10 years. In addition to the exemption, if the Cold War veteran received a compensation rating because of a service connected disability, they shall be qualified to receive 50% (not to exceed $120,000.00) on County, and 50% (not to exceed 40,000) on Town and Village of that compensation. Application with photo identification and a copy of the Veteran’s discharge papers (DD214) must be filed with the Assessor’s office by March 1. Owners do not need to reapply unless you move to another primary residence. Veteran or the un-remarried surviving spouse, or if no surviving spouse, the under 21 dependent children may apply.
Members of Reserves
A member of the reserve component of the Armed Forces who was discharged or released from active duty (beyond active duty for training), but is still a member of reserves, is considered a veteran for purposes of this exemption, and is thus eligible to receive the exemption, provided that such active duty was significant and full-time and that the veteran meets all other statutory requirements. Otherwise, reservists are not eligible for an alternative veterans exemption.
Commercial, Business or Industrial
You must apply by March 1. Construction, alteration, installation or improvements must exceed $10,000, but not exceed $50,000.
Exemption is based on a 50%-5% percentage, declining each year.
Exemption applies to Village, County and West Genesee School taxing districts.
Exemptions Also Available:
Clergy, Non-profit, Volunteer Fire and Ambulance Worker
To find out more information and/or eligibility requirements for any exemptions, please contact my office at (315) 468-3600 Ext. 4. All exemption applications must be filed by our annual taxable status date, March 1st.
You may find the following links to be helpful. They may also contain forms needed for filing exemptions:
NYS Forms, Publications and Procedures
www.tax.ny.gov
Property Owners Assessments
www.ongov.net