New York Property Tax Relief: Exemptions & How to File
New York has 8 main property tax relief programs, administered through your Town/City Assessor. Filing is free.
Biggest benefit
Annual credit payment from New York State offsetting a portion of school district taxes, based on the exemption of the first $30,000 of the full value of the home (savings vary by school district and equalization rate).
Earliest common deadline
March 1
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your Town/City Assessor. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your Town/City Assessor directly using the phone number on your tax bill.
New York property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Basic STAR Credit (School Tax Relief)Tax Credit | Annual credit payment from New York State offsetting a portion of school district taxes, based on the exemption of the first $30,000 of the full value of the home (savings vary by school district and equalization rate). | Income: $500,000 or less (combined income of all owners and their resident spouses) · Home must be the owner's primary residence; available for owner-occupied one-, two-, or three-family homes, condos, co-ops, mobile homes, and farm dwellings. | Deadline varies — confirm locally | Official source ↗N.Y. Real Property Tax Law § 425STAR credit registration (Homeowner Benefit Portal via Individual Online Services) ↗ |
| Basic STAR Exemption (School Tax Relief)Homestead | Reduction on the school tax bill based on the exemption of the first $30,000 of the full value of the home (savings vary by school district and equalization rate). | Income: $250,000 or less (combined income of all owners and their resident spouses) · Home must be the owner's primary residence; must have had the Basic STAR exemption on the same home for the 2015-2016 school year to continue receiving it. | March 1 | Official source ↗N.Y. Real Property Tax Law § 425Form RP-425-B (existing exemption recipients only; new applicants must register for the credit) ↗ |
| Enhanced STAR (Exemption and Credit) for SeniorsSenior (65+) | Benefit based on the exemption of the first $88,500 of the full value of the home (2025-2026 basis) applied to school district taxes; savings vary by school district and equalization rate. | Age 65+ · Income: $110,750 or less for 2026 benefits (based on 2024 income); $113,550 or less for 2027 benefits. Beginning 2026, only the combined income of resident owners and their spouses counts. · Home must be the primary residence. Beginning 2026, only one resident owner must be at least 65 as of December 31 of the benefit year, regardless of the relationship of the owners. | March 1 | Official source ↗N.Y. Real Property Tax Law § 425Form RP-425-E with Form RP-425-IVP (exemption); or STAR credit registration via Homeowner Benefit Portal ↗ |
| Senior Citizens ExemptionSenior (65+) | Up to 50% reduction of the assessed value of the home. Sliding-scale local option provides reduced percentages (e.g., 45% down to 5%) for incomes above the locally set ceiling. | Age 65+ · Income: Local option: maximum income limit set between $3,000 and $50,000 for the full 50% exemption; sliding-scale reduced exemptions can extend eligibility up to about $58,400 where the $50,000 ceiling is adopted. · Property must be the legal residence occupied by the owner(s); title must have been held by at least one owner for at least 12 consecutive months prior to application. | March 1 | Official source ↗N.Y. Real Property Tax Law § 467Form RP-467, Application for Partial Tax Exemption for Real Property of Senior Citizens ↗ |
| Exemption for Persons with Disabilities and Limited IncomesDisability | Up to 50% reduction of the assessed value of the residence. Sliding-scale local option provides reduced percentages for incomes above the locally set ceiling. | Documented physical or mental impairment substantially limiting major life activities, proven via SSDI, SSI, Railroad Retirement disability, U.S. Postal Service disability pension, VA disability pension, a certificate of legal blindness, or a Workers' Compensation Board determination. · Income: Local option: maximum income limit set between $3,000 and $50,000 for the full 50% exemption; sliding-scale reduced exemptions can extend eligibility up to about $58,400 where the highest ceiling is adopted. · Property must be owned by the person(s) with a disability (or by spouses/siblings, at least one of whom has a disability) and be their legal residence used exclusively for residential purposes. | March 1 | Official source ↗N.Y. Real Property Tax Law § 459-cForm RP-459-c, Application for Partial Tax Exemption for Real Property of People with Disabilities and Limited Incomes ↗ |
| Alternative Veterans ExemptionVeteran | 15% of assessed value for wartime service (state max $12,000 of assessed value); an additional 10% for service in a combat zone (state max $8,000); plus an additional exemption equal to 50% of the veteran's service-connected disability rating (state max $40,000). Localities may adopt reduced or increased maximums. | Not required for the base exemption; an additional exemption applies for a service-connected disability rating. · Property must be the primary residence of the veteran (or spouse/unremarried surviving spouse); veteran must have served during a defined period of war or received an Armed Forces Expeditionary Medal, and generally have an honorable or general discharge. | March 1 | Official source ↗N.Y. Real Property Tax Law § 458-aForm RP-458-a, Application for Alternative Veterans Exemption from Real Property Taxation ↗ |
| Cold War Veterans ExemptionVeteran | 10% or 15% of assessed value (locality chooses); state max $8,000 for the 10% option or $12,000 for the 15% option. Additional exemption equal to 50% of a service-connected disability rating (state max $40,000). Localities may adopt reduced or increased maximums. | Not required for the base exemption; an additional exemption applies for a service-connected disability rating. · Property must be the primary residence of a veteran (or spouse/unremarried surviving spouse) who served on active duty between September 2, 1945 and December 26, 1991 and was discharged under honorable conditions. | March 1 | Official source ↗N.Y. Real Property Tax Law § 458-bForm RP-458-b, Application for Cold War Veterans Exemption from Real Property Taxation ↗ |
| Eligible Funds Veterans ExemptionVeteran | Exemption of up to $7,500 of assessed valuation, limited to the extent that eligible funds (government pension, bonus, insurance, or similar compensation) were actually used to purchase the property. | Property must be owned by a veteran or qualifying family member and have been purchased, in whole or part, with eligible funds (pension, bonus, insurance, or similar government compensation). | March 1 | Official source ↗N.Y. Real Property Tax Law § 458Form RP-458, Application for Veterans Exemption from Real Property Taxation ↗ |
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
Visit VA Claims Academy →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
For seniors
Planning ahead protects your exemption and your home.
Trusted Resources
Trusted tools to help you claim what you've earned
CareSifter — Find trusted senior care
Property tax relief is one piece of aging in place affordably. CareSifter helps families compare in-home care, assisted living, and senior services.
Explore CareSifter →*Trust & Will — Estate planning made simple
Keeping a homestead exemption in the family often depends on how the home is titled. Trust & Will makes wills, trusts, and transfer-on-death deeds affordable and online.
Start with Trust & Will →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
New York property tax relief FAQ
What property tax exemptions are available in New York?
New York offers 8 main property tax relief programs: Basic STAR Credit (School Tax Relief), Basic STAR Exemption (School Tax Relief), Enhanced STAR (Exemption and Credit) for Seniors, Senior Citizens Exemption, Exemption for Persons with Disabilities and Limited Incomes, Alternative Veterans Exemption, Cold War Veterans Exemption, Eligible Funds Veterans Exemption. Each is administered through your Town/City Assessor.
How do I apply for a property tax exemption in New York?
You apply through your Town/City Assessor — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
Is filing for a New York property tax exemption free?
Yes. Filing is always free through your Town/City Assessor. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare New York to other states by relief type
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