Real Estate Tax Exemptions

State and local laws provide for the partial exemption of real estate taxes in certain categories to qualifying individuals only. The following is a brief description of tax exemptions currently available to qualifying village residents. Information provided herein is believed to be accurate, but is not warranted. Please refer to the Office of Real Property Services website, the state oversight agency for assessment administration.

Owing to state budget constraints, refunds made to taxpayers under the 2008 Middle Class Star Rebate Program (not the regular Star program that is still in effect) were eliminated beginning with the 2009 school tax.

Please note: The period for filing all exemption applications in any year is always January 2 through May 1.

Important Change to the Basic and Enhanced Star Exemption

Please be advised that on April 1, 2016 state legislation was passed for new STAR applicants to receive a credit in the form of a check directly from New York State instead of receiving a school property tax exemption.  The amount of your STAR benefit is the same regardless if you receive a check or the exemption. 
  1. Category 1: The Enhanced Star

    Review information about the Category 1 exemption: the Enhanced Star.

  2. Category 2: The Basic Star

    Get information about the Category 2 exemption: the Basic Star.

  3. The Alternate Veteran's Exemption - RPTL 458a

    Discover information for the Alternate Veteran’s Exemption - RPTL 458a.

  4. The Cold War Veterans' Exemption - RPTL 458b

    Check out information for the Cold War Veterans' Exemption - RPTL 458b exemption.

  5. The Senior Citizen’s Exemption - RPTL 467

    Access information for the Senior Citizen’s Exemption - RPTL 467.

  6. The Disabled Low-Income Person’s Exemption

    View information about the Disabled Low-Income Person’s Exemption - RPTL 459c.

  7. Volunteer Fireperson & Ambulance Worker Income Tax

    In January 2007, the New York State Legislature enacted new legislation providing an annual income tax credit of $200 to volunteer ambulance workers and firefighters in appreciation for their dedication, hard work and volunteer service.