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Property Tax Exemptions

The Assessment Department also administers partial tax exemptions, as allowed under the NYS Real Property Tax Law, to property owners who meet certain eligibility requirements. Some of the most common residential exemptions are:  STAR, Senior Citizen with Limited Income, Disability with Limited Income, and Veterans.

Listed below are the minimum qualifications for each exemption. Please contact the Assessment Office for additional information at 223-0770, Monday through Friday, 9:00 AM to 5:00 PM.

All applications are due by March 1stof each year which is required by NYS Real Property Tax Law. Applications may be brought in or mailed to the Assessment Office at 1350 Turk Hill Road, Fairport, NY  14450. To register for STAR only you may call (518) 457-2036 or got to: https://www.tax.ny.gov/pit/property/star/default.htm

STAR Exemption (School Tax Relief)     

Due to recent legislation, New York State Tax and Finance has changed the STAR exemption program to a credit program for new applicants. Property owners who closed on a new home after March 2, 2015, or who have never had the exemption before must register with the New York State Tax Department to receive STAR credit check.

Register anytime at www.tax.ny.gov/star - it only takes a few minutes. To lookup when your STAR check will be delivered by NYS go to https://www8.tax.ny.gov/SCDS/scdsStart

Residents without access to a computer can register by phone weekdays from 8:30 a.m. to 4:30 p.m. by calling (518) 457-2036.

Property owners currently enrolled in either the BASIC or the ENHANCED STAR exemption program will continue to receive the exemption on their school bill.

Your STAR benefit is the same regardless of how you receive it.

Types of STAR exemptions:

     BASIC STAR: Available for owner-occupied, primary residences where the adjusted gross income of the resident owner and spouse is less than $500,000.

     ENHANCED STAR: Available for owner-occupied, primary residences where all owners must be at least 65 years old (unless the owners are spouses or siblings, in which case, at least one owner must be at least 65) AND for the 2019 assessment roll, the 2017 adjusted gross income limit may not exceed $86,300. If you have an individual Retirement Account (IRA) you can subtract the amount on Line 15b from Line 37 on your 2017 Federal Tax Return.

NEW 2019 CHANGES FOR ENHANCED STAR: The NYS Income Verification Program (IVP) is now required due to new legislation. This automatically renews your Enhanced STAR starting in 2020 for those not already registered in the program. If you are applying for the first time or reapplying, you must enroll in the IVP program by providing your social security number for NYS so that they may automatically determine your eligibility and renewal. You only need to enroll once, and you will receive the exemption each year, as long as you're eligible. For IVP Questions and Answers by NYS got to https://www.tax.ny.gov/pit/property/star/ivpfaq-propertyowners.htm. The supplemental form RP-425-e (IVP) must accompany the filed Enhanced STAR renewal application for 2019. Once on file, you will no longer need to annually reapply with the Assessor's Office, as NYS will by verifying your income. For 2019, you must file your renewal application, along with the IVP form, with the Assessor's Office this year, prior to March 1, 2019, so that you're enrolled with NYS for the future.

Limited Income Senior Citizens Exemption

Click Here for Application and Instructions

https://www.tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf

https://www.tax.ny.gov/pdf/current_forms/orpts/rp467ins.pdf

Owners must be 65 years of age or over by December 31st of the year of the application deadline (unless in the case of a spouse where only one needs to be 65 years of age). This exemption is based on a total gross income not to exceed $37,400. Proof of age and income must be included with your application. Out of pocket medical expenses for the same income year may also be used in your application with accompanying receipts. The percentage of discount is determined by a sliding scale based on your total income.

NEW 2019 CHANGES FOR SENIOR CITIZEN EXEMPTIONS: In the past, senior citizens who qualified for the senior citizen exemption (2107 income must be below $37,400) were automatically granted the Enhanced STAR exemption. Due to new changes in New York State law, beginning with applications for 2019, you must apply separately for the Senior Citizen Exemption and the Enhanced STAR exemption. In addition, you must also include an Income Verification Program (IVP) form with your social security number so that NYS can determine your future eligibility and renewal for the Enhanced Star portion of your Senior Citizen exemption. You will continue to reapply for your Senior Citizen exemption in the Assessor's Office. You will reapply, in the Assessor's Office, for the Enhanced STAR only for 2019, and include the IVP form with your social security number. Then beginning in 2020, NYS will review your eligibility, only for the Enhanced STAR portion of the exemption.

Alternative Veteran Exemption

Click Here for Application and Instructions

https://www.tax.ny.gov/pdf/current_forms/orpts/rp458a_fill_in.pdf

https://www.tax.ny.gov/pdf/current_forms/orpts/rp458ai.pdf

Must be the primary residence of an honorably discharged veteran who served during a designated period of war. Benefits will be given to those who were in active duty, a combat zone and who have a service-connected disability. A copy of the DD-214 (separation/discharge papers) and the disability rating certification (if applicable) is required. This exemption applies only to town, county and village taxes. It does not have to be renewed annually, but must be renewed only if you move to another property or your disability rating changes.  

Cold War Veteran Exemption

Click Here for Application and Instructions

https://www.tax.ny.gov/pdf/current_forms/orpts/rp458b_fill_in.pdf

https://www.tax.ny.gov/pdf/current_forms/orpts/rp458bi.pdf

A benefit is also available to the primary residence of honorably discharged veterans who did not serve during a period of war. A copy of the DD-214 (separation/discharge papers) is required. This exemption applies only to town, county and village taxes. It does not have to be renewed annually, but must be renewed only if you move to another property.

Disability with Limited Income

Click Here for Application and Instructions

https://www.tax.ny.gov/pdf/current_forms/orpts/rp459c_fill_in.pdf

https://www.tax.ny.gov/pdf/current_forms/orpts/rp459cins.pdf

Must be the primary residence of the owner who has an award letter from the Social Security Administration. This exemption is based on a total gross annual income of $37,400. Out of pocket medical expenses for the same income year may also be used in your application with accompanying receipts. This exemption is applied to town, county, school and village taxes. This exemption must be renewed annually.