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 2020 income records for 2022-23
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 $92,000 adjusted gross
Homeowner must submit all 2020 income records for 2022-23
