Exemption Information and Forms

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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:  Basic STAR, Enhanced STAR, Senior Citizen with Limited Income, Disability with Limited Income, Veterans and Business Investment Exemption.

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.  

STAR Exemption (School Tax Relief)     

To Register for STAR Click Here: https://www.tax.ny.gov/pit/property/star/register-for-star-credit.htm

Due to new legislation, NYS Tax and Finance (NYSTF) is changing the STAR exemption program to a credit program.

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

Pre-existing ENHANCED STAR exemptions will continue to be renewed in the Assessment Office on an annual basis.

Property owners who close on a new home after March 2, 2015, OR who have never had the exemption before, must register with NYSTF. They will receive a credit in the form of a check from NYSTF instead of a tax exemption on their school bill. The amount of the STAR benefit is the same regardless of how you receive it.

In order to register and for more information on both the Basic and Enhanced STAR programs, visit the NYSTF Home Page for STAR, or contact the NYSTF Call Center at (518) 457-2036.

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.

Please contact the Assessment Office for additional requirements.

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.