Description
Local governments and school districts in New York State can choose to grant a reduction in the amount of property taxes paid by qualifying senior citizens. This is accomplished by reducing the taxable assessment of the senior’s home by as much as 50%. To qualify, seniors generally must be 65 years of age or older and meet certain income limitations and other requirements.
Local Income Limits
Updated as of March 1, 2025
2025 Aged Exemption Income Limits (PDF)(PDF, 12KB)
How to Apply
For properties outside of New York City, file the applicable form with your local assessor:
For help completing an application, review Form RP-467-I: Instructions for Forms RP-467 and RP-467-Rnw (PDF).
Application Deadline
The application must be filed with the local assessor’s office on or before the taxable status date of March 1.
More Information
Learn more about the New York State senior citizens exemption.
Description
Local governments and school districts may lower the property tax of eligible homeowners with disabilities by providing a partial exemption for their legal residence.
This exemption provides a reduction of up to 50% in the assessed value of the residence of an eligible person with a disability. Municipalities that choose to offer the exemption also establish an income limit.
Note: If your property receives the senior citizens exemption, it cannot also receive this exemption. If you are eligible for both exemptions, you may choose the more beneficial option.
Local Adoptions
Updated as of March 1, 2025
The following taxing units have adopted this exemption:
- Genesee County
- Town of Byron
- Alden Central School District
- Brockport Central School District
- Caledonia-Mumford Central School District
- Royalton-Hartland Central School District
2025 Disabilities and Limited Incomes Exemption Local Adoptions (PDF)(PDF, 8KB)
How to Apply
To be eligible, you must own the property, have documented evidence of a disability, and meet applicable income and residency requirements.
For properties outside of New York City, file the applicable form with your local assessor:
For help completing an application, review Form RP-459-c-I: Instructions for Forms RP-459-c and RP-459-c-Rnw (PDF).
Application Deadline
The application must be filed with the local assessor’s office on or before the taxable status date of March 1.
More Information
Learn more about the New York State exemption for persons with disabilities and limited incomes.
Description
There are three different property tax exemptions available to veterans who have served in the United States Armed Forces, including the Army, Navy, Air Force, Marine Corps, and Coast Guard.
Obtaining a veterans exemption is not automatic. An eligible veteran must submit the initial exemption application to the local assessor.
Local Adoptions
Updated as of March 1, 2025
Application Deadline
The application must be filed with the local assessor’s office on or before the taxable status date of March 1.
More Information
Learn more about New York State veterans exemptions.