Exemption Information

Application deadline is March 1st for ALL exemptions

Available Exemptions

If you have any questions regarding these or other exemptions, please contact the Assessor’s Office at (716) 662-6420.

STAR (School Tax Relief)
Find answers to your STAR questions here

NOTE: Recent Changes to state law – NEW OWNERS filing for BASIC STAR or ENHANCED STAR no longer file with the local Assessor but file directly with New York State. Call (518)457-2036 or go to http://www.tax.ny.gov/ For more info – https://www.tax.ny.gov/pit/property/star/default.htm

Basic STAR
- NO Age requirements
- Income limit – less than $500,000
- If you own the property and it is your primary residence, you probably are entitled to a Basic STAR exemption/credit.
Enhanced STAR
- Age 65 or older (within calendar year)
- Income limit – less than or equal to $107,300 – Federal Adjusted income less IRA distribution(s)
- For application CLICK HERE
- For Income Verification form CLICK HERE
A late application can be submitted after Grievance Day prior to the last day of School tax bill collections by contacting New York State and showing “Good Cause”.

Good Cause Form for NYS link: Application for Extension to Enhanced STAR Deadline, Form RP-425-GC

Late Application Instructions (RP-425-GC)
Low Income Senior (annual renewal required)
- Age 65 or older (within calendar year)
- Income Limit $37,399 Gross – taxable & non-taxable income
- For application CLICK HERE
- INSTRUCTIONS to RP-467
- Late Application Form link
Veteran's (no renewal required)
- Alternative Exemption – Active Duty during wartime period – for application CLICK HERE
- Cold War Veteran Exemption – Date of Service 9/2/45 to 12/26/91 (exclusive of training) – for application CLICK HERE
Disability w/Limited Income (annual renewal required)
- Documented Disability (award letter) from Social Security, Railroad Retirement Board, State Commission of Blind or Visually Handicapped or US Postal Service
- Income Limit $32,400 Gross – taxable and non-taxable income
- For application CLICK HERE
Agricultural (annual renewal required)

See Assessor’s Office for exemption requirements
Business Investment Exemption

See Assessor’s Office exemption requirements

FAQs

Q: What is Equalization Rate?
A: “State equalization rate” means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board.” (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS’s estimate of total full value for that same roll.

Q: What is Residential Assessment Ratio (RAR)?
A: A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality’s RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.

Q: What is Taxable Status Date?
A: The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.

Q: What is Uniform Percentage of Value?
A: The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, “all real property in each assessing unit shall be assessed at a uniform percentage of value…”