Senior Citizen Exemption

Exemption Restrictions & Requirements

There are two exemptions available to those senior citizens that are or will be 65-years-old during the year that they are filing for the exemption.

Both of these exemptions require that either husband or wife meet the age requirement, and that the home is their primary residence. The exemptions are:

  • Aged (RPTL 467) - The aged exemption can apply to the county, town, and school portion of your property taxes with some exceptions.
  • Enhanced STAR (RPTL 425) - The enhanced star exemption applies only to the school portion of your property taxes.

Senior Citizens (Aged) Minimum Requirements

  • 65 years of age or older by December 31
  • Annual income not to exceed $37,400 total gross
  • Must own home for one year
  • Must submit all 2018 income records for 2019-20
  • Primary residence

Note: Filing Deadline is March 1.

Enhanced STAR Requirements

  • 65 years of age or older by December 31
  • Annual income not to exceed $86,300 adjusted gross
  • Homeowner must submit all 2017 income records for 2019-20
  • No length of ownership required
  • Primary residence

Note: Filing Deadline is March 1.