Senior, Veteran and Disability Property Tax Relief in New York
Property tax exemptions, freezes and credits in New York for seniors, disabled veterans and people with disabilities.
Short answer: 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
| 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). 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 |
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| Veteran exemptions | 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. |
More New York property tax & homestead exemptions
- The Homestead Exemption in New York
- Appealing Your Property Tax Assessment in New York
- All New York property tax & homestead exemptions rules
FAQ
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.
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.