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New York Property Tax Exemptions: Homestead, Senior and Veteran Relief

New York property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.

Quick answers for New York

Homestead exemption
New York's main relief for an owner-occupied primary residence is the School Tax Relief (STAR) program, which applies to school taxes. NYS Dept. of Taxation and Finance, STAR eligibility
How to apply
Register for the STAR credit with the NYS Tax Department through an Individual Online Services account (Services > Real property tax > Homeowner Benefit Portal > Register), with owner names and Social Security numbers, the school district, purchase date and 2024 income information. NYS Dept. of Taxation and Finance, STAR credit
Application deadline
There is no formal STAR credit registration deadline; register as soon as the home becomes your primary residence, and the credit is issued before the school tax bill is due. NYS Dept. of Taxation and Finance, STAR credit; Senior citizens exemption
Senior exemptions and freezes
Enhanced STAR: an increased school-tax benefit when at least one resident owner is 65 or older as of December 31 of the benefit year and income is $110,750 or less for 2026 benefits ($113,550 or less for 2027 benefits). NYS Dept. of Taxation and Finance, STAR eligibility; Senior citizens exemption

Last verified: 2026-10-27

The homestead exemption

Homestead exemptionNew York's main relief for an owner-occupied primary residence is the School Tax Relief (STAR) program, which applies to school taxes. Basic STAR has no age requirement: the property must be owned by the applicants and be the primary residence of an eligible owner, and combined income of resident owners and spouses must be $500,000 or less for the STAR credit (a check or direct deposit to pay school taxes) or $250,000 or less for the STAR exemption (a reduction on the school tax bill). The STAR exemption is no longer available to new homeowners, who receive the credit instead. For 2026 benefits, income is based on 2024 tax returns.
Source: NYS Dept. of Taxation and Finance, STAR eligibility
How to applyRegister for the STAR credit with the NYS Tax Department through an Individual Online Services account (Services > Real property tax > Homeowner Benefit Portal > Register), with owner names and Social Security numbers, the school district, purchase date and 2024 income information. You do not need to re-register each year unless ownership changes, but you should update or close your registration when circumstances change. Local exemptions (senior, veterans, disability) are applied for with the local assessor.
Source: NYS Dept. of Taxation and Finance, STAR credit
Application deadlineThere is no formal STAR credit registration deadline; register as soon as the home becomes your primary residence, and the credit is issued before the school tax bill is due. Local exemption applications are due by the taxable status date, which in most communities is March 1 (confirm with the assessor).
March 1 statement: https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm
Source: NYS Dept. of Taxation and Finance, STAR credit; Senior citizens exemption

Senior, veteran and disability relief

Senior exemptions and freezesEnhanced STAR: an increased school-tax benefit when at least one resident owner is 65 or older as of December 31 of the benefit year and income is $110,750 or less for 2026 benefits ($113,550 or less for 2027 benefits). Senior citizens exemption (local option): reduces the taxable assessment of a senior's home by as much as 50%; each locality sets a maximum income limit from $3,000 to $50,000, and with a sliding scale an income limit of $50,000 can extend to a 5% exemption for incomes below $58,400. Each owner must generally be 65 or older and must have owned the property for at least 12 consecutive months before filing (unless the exemption was received on a prior residence). File Form RP-467 (renewals RP-467-Rnw) with the local assessor; New York City has a separate program.
Enhanced STAR: https://www.tax.ny.gov/pit/property/star/eligibility.htm
Source: NYS Dept. of Taxation and Finance, STAR eligibility; Senior citizens exemption
Veteran exemptionsVeterans exemptions are local options offered by counties, cities, towns, villages and school districts: the alternative veterans exemption (wartime service or expeditionary medal; RPTL 458-a), the Cold War veterans exemption (RPTL 458-b), and the eligible funds exemption (property bought with pension, bonus or insurance money). For rolls with taxable status dates on or after October 1, 2026, the primary residence of a veteran the VA considers permanently and totally disabled from military service may receive a full exemption from property taxes, special ad valorem levies and special assessments (RPTL 458-a(11)). Veterans must file an initial application with the assessor; the deadline in most communities is March 1.
Source: NYS Dept. of Taxation and Finance, Veterans exemptions

Paying and appealing

Appealing your assessmentFirst compare your assessment with market value and talk informally with the assessor. Then file a grievance for administrative review with the municipality by Grievance Day, which is typically the fourth Tuesday in May (confirm with the assessor). After administrative review, judicial review is available through Small Claims Assessment Review (SCAR) for most homeowners, or tax certiorari in State Supreme Court.
Source: NYS Dept. of Taxation and Finance, Contesting your assessment

Property Tax & Homestead Exemptions FAQ

What is the homestead exemption in New York?
New York's main relief for an owner-occupied primary residence is the School Tax Relief (STAR) program, which applies to school taxes. Basic STAR has no age requirement: the property must be owned by the applicants and be the primary residence of an eligible owner, and combined income of resident owners and spouses must be $500,000 or less for the STAR credit (a check or direct deposit to pay school taxes) or $250,000 or less for the STAR exemption (a reduction on the school tax bill). The STAR exemption is no longer available to new homeowners, who receive the credit instead. For 2026 benefits, income is based on 2024 tax returns.
How do you apply for a homestead exemption in New York?
Register for the STAR credit with the NYS Tax Department through an Individual Online Services account (Services > Real property tax > Homeowner Benefit Portal > Register), with owner names and Social Security numbers, the school district, purchase date and 2024 income information. You do not need to re-register each year unless ownership changes, but you should update or close your registration when circumstances change. Local exemptions (senior, veterans, disability) are applied for with the local assessor.
When is the deadline to apply for a homestead exemption in New York?
There is no formal STAR credit registration deadline; register as soon as the home becomes your primary residence, and the credit is issued before the school tax bill is due. Local exemption applications are due by the taxable status date, which in most communities is March 1 (confirm with the assessor).
Do seniors get a property tax exemption in New York?
Enhanced STAR: an increased school-tax benefit when at least one resident owner is 65 or older as of December 31 of the benefit year and income is $110,750 or less for 2026 benefits ($113,550 or less for 2027 benefits). Senior citizens exemption (local option): reduces the taxable assessment of a senior's home by as much as 50%; each locality sets a maximum income limit from $3,000 to $50,000, and with a sliding scale an income limit of $50,000 can extend to a 5% exemption for incomes below $58,400. Each owner must generally be 65 or older and must have owned the property for at least 12 consecutive months before filing (unless the exemption was received on a prior residence). File Form RP-467 (renewals RP-467-Rnw) with the local assessor; New York City has a separate program.
Do disabled veterans pay property tax in New York?
Veterans exemptions are local options offered by counties, cities, towns, villages and school districts: the alternative veterans exemption (wartime service or expeditionary medal; RPTL 458-a), the Cold War veterans exemption (RPTL 458-b), and the eligible funds exemption (property bought with pension, bonus or insurance money). For rolls with taxable status dates on or after October 1, 2026, the primary residence of a veteran the VA considers permanently and totally disabled from military service may receive a full exemption from property taxes, special ad valorem levies and special assessments (RPTL 458-a(11)). Veterans must file an initial application with the assessor; the deadline in most communities is March 1.
How do you appeal a property tax assessment in New York?
First compare your assessment with market value and talk informally with the assessor. Then file a grievance for administrative review with the municipality by Grievance Day, which is typically the fourth Tuesday in May (confirm with the assessor). After administrative review, judicial review is available through Small Claims Assessment Review (SCAR) for most homeowners, or tax certiorari in State Supreme Court.

Property Tax & Homestead Exemptions in other states

More New York law

General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.