Real Property Tax Exemption Information and Forms

Click here for printer-friendly version

 

General Information

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

Listed below is a summary of these exemptions. Please contact the Assessment Office for additional information at (585) 223-0770, Monday through Friday, 9:00 AM to 5:00 PM.

All applications are due by March 1st of each year, as required by NYS Real Property Tax Law. Applications may be submitted in person or by mail to the Assessment Office located at 1350 Turk Hill Road, Fairport NY 14450.

School Tax Relief (STAR) Program

For complete and up-to-date information concerning the School Tax Relief (Star) programs, please go to the NYS website at https://www.tax.ny.gov/pit/property/star/default.htm

STAR Exemption (Appears directly on school tax bill)

Available for property purchased and received a STAR exemption prior to March 1, 2015.

STAR Credit Check (receive check from State)

  • Homeowners purchasing property after March 1, 2015 or have not received a STAR Exemption prior to March 1, 2015, must register with the New York State Department of Taxation and Finance for the STAR Credit Program.
  • Homeowners currently receiving a STAR Exemption may switch to the STAR Credit Program if they wish.
  • Register for the STAR Credit Program here: “Register for STAR” https://www.tax.ny.gov/pit/property/star/default.htm or by calling (518) 457-2036, Monday through Friday from 8:30 a.m. to 4:30 p.m.

Both the Basic STAR and Enhanced STAR are available through the STAR Exemption and STAR Credit Check programs. 

For complete STAR program qualifications including income limits, please go to the above referenced NYS website.  

Limited Income Senior Citizens Exemption

Owners must be 65 years of age or over by December 31st of the year of the application deadline (except in the case of a spouse or siblings 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.

Click Here for Application

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

CHANGES FOR SENIOR CITIZEN EXEMPTIONS: Prior to 2019, homeowners who qualified for the senior citizen exemption were automatically granted the Enhanced STAR exemption. Due to legislative changes, you must now apply separately for the Senior Citizen Exemption and the Enhanced STAR program.

You will continue to apply for the Senior Citizen exemption in the Perinton Assessment Office.

Alternative Veteran Exemption

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. The exemption does not have to be renewed, but a new application must be submitted if you move to another property or your disability rating changes.

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

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

Persons with Disabilities with Limited Income

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.  

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