You may be eligible for the STAR (School Tax Relief) Program.  STAR grants a partial exemption from school property taxes for owner-occupied, primary residences.  STAR applies to homes, condominiums, cooperative apartments, apartment buildings and mobile homes.  Proof of residence and ownership may be required by the Assessor.

Seniors age 65 and over with a 2007 adjusted gross income of $73,000 or less are eligible for the Enhanced STAR Exemption.  Proof of age and income must be provided when you first apply.  Proof of income is needed upon annual renewal.  New York State has implemented an Optional Income Verification program to automatically renew this exemption for seniors who file a New York State income tax return.  More information about this option is available from your local Assessment Office.

You are eligible for Basic STAR Exemption if:

1)  you are a homeowner under age 65

2)  you are over age 65 and your 2007 adjusted gross income is above $73,000

You may be eligible for the Senior Citizens’ Partial Real Property Tax Exemption.  This is also known as the “Aged Exemption” or “Senior Exemption”.  Low-income property owners age 65 and over may be eligible for an exemption on their property taxes.  To qualify, you must meet the income guidelines set by your county, city, town or village.  Each municipality establishes its own maximum income limit for the 50% exemption.  If your income is too high for the 50% exemption, you may be able to receive a smaller reduction.  The exemptions are based on a sliding scale system that is used by many municipalities.  Proof of age, gross income for 2008 and ownership is required when you apply in January or February of 2009.  Proof of current 2008 income is needed for renewal applications in the same period.

To receive the Enhanced STAR Exemption or the Senior Citizens’ Partial Real Property Tax Exemption, you must complete applications with you local Assessment office each year.  Application may be made between January 1 and March 1 each year.  If you are receiving the Senior Citizens’ Real Property Tax Exemption, you automatically qualify for the Enhanced STAR.

For additional information, call your local Assessment Office or the Senior Resource Line at Office for Aging, 778-2411.