Print
Share page with AddThis

Partial Tax Exemption for Senior Citizens

To qualify for the partial tax exemption for senior citizens exemption, you must:

  • turn 65 by March 1, 2023
  • that title was vested in the owner or all of the owners for at least 12 consecutive months prior to the date of filing the application
  • the property must be the legal residence of all the owners 
  • the property for which the exemption is sought also must be used exclusively for residential purposes
  • If any child resides on the property for which an exemption from school taxes is sought, and such child attends any public school (grades pre-K-12), no exemption from school taxes may be granted 
  • the exemption cannot be granted if the income of the owner, or the combined income of all the owners, exceeds the maximum income limit set by the locality. If the owner is married, the income of the spouse must be included.
  • the income looked at is the gross income earned and includes: 
    • all Social Security payments, salary and wages (including bonuses), interest (including nontaxable interest on state or local bonds), total dividends, net earnings from farming, rentals, business or profession (including amounts claimed as depreciation for income tax purposes), income from estates or trusts, gains from sales and exchanges, the total amount received from governmental or private retirement or pension plans, annuity payments (excluding amounts representing a return of capital), alimony or support money, unemployment insurance payments, disability payments, workers’ compensation, etc.
  • Your entire NYS pension amount is included if one is received.

Each taxing jurisdiction(school district, town and county) sets their own limits as to the sliding scale that is employed to determine eligibility. Please call our office with any questions. This is an application that needs to be renewed each year by the taxable status date.

Unfortunately, none of the taxing jurisdictions in town allow the nursing home or unreimbursed medical and prescription drug costs to be deducted from your income so we do not need those numbers.

All applications (RP-467) are due to the Assessor's office signed with a live signature along with copies of all income statements from 2021 by taxable status date, which is March 1, 2023.

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