New York · Property tax exemptions · Updated Oct 2026
New York property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in New York: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
$30,000homestead exemption
Yessenior break
Full exemptiondisabled veterans
See belowhomestead deadline
1.55%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Veterans with a Permanent and Total Disability Exemption (RPTL 458-a(11)) - new local option, Alternative Veterans Exemption (RPTL 458-a) and Cold War Veterans Exemption (RPTL 458-b)
Your local assessor (town, city or village; in New York City the Department of Finance) grants senior, disability and veterans exemptions, and each county, city, town, village and school district decides whether to offer them and sets local income limits. STAR is run by the NYS Department of Taxation and Finance: new homeowners register with the state for the STAR credit.
Some amounts depend on where you live. In New York, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax exemptions in New York
Homestead
Basic STAR (School Tax Relief) credit or exemption
Lowers your school tax as if the first $30,000 of your home's full value were exempt. New owners get it as a STAR credit check or direct deposit; owners who have had the STAR exemption since 2015 keep it as a reduction on the school tax bill. In New York City, Buffalo, Rochester, Yonkers and Syracuse it also applies partly to city taxes.
Who qualifies
Owners of a home that is the primary residence of an owner. One STAR benefit per married couple. Corporations, partnerships and LLCs do not qualify.
Income limit
Combined income of resident owners and spouses: $500,000 or less for the STAR credit; $250,000 or less for the older STAR exemption. Income = federal AGI minus taxable IRA distributions.
How to apply
Register for the STAR credit with the NYS Department of Taxation and Finance online (Register for STAR / Homeowner Benefit Portal) or by phone. You do not apply to the assessor for new STAR.
A bigger school tax benefit, figured as if the first $88,500 of your home's full value were exempt (2026-2027 school year).
Who qualifies
At least one resident owner must be 65 or older by December 31 of the benefit year, and the home must be an owner's primary residence. A surviving spouse who was at least 62 in the year the age-eligible spouse died can keep it.
Income limit
$110,750 or less for 2026 benefits; $113,550 or less for 2027 benefits (combined income of resident owners and spouses; federal AGI minus taxable IRA distributions).
How to apply
If you get the STAR credit, update your registration with the NYS Tax Department (Homeowner Benefit Portal) when you turn 65; the state checks your income each year. If you still have the older STAR exemption, ask your assessor how to apply for the Enhanced exemption.
Cuts the taxable assessment of your home by up to 50% (up to 65% where the locality offers the increased option), with smaller sliding-scale percentages (20%, 10%, 5%) above the local limit. It applies to county, town/city, village and school taxes in places that adopt it.
Who qualifies
All owners 65 or older (only one needs to be 65 if owners are spouses or siblings) as of the taxable status date; you have owned the home at least 12 straight months (unless you had the exemption on your previous home); it is the legal residence of all owners; generally no children living there who attend public school.
Income limit
Each locality sets the limit for the 50% exemption anywhere from $3,000 to $50,000; with sliding scales, up to $58,400 for a 5% exemption. New York City: combined income up to $58,399. Social Security counts; IRA distributions generally do not.
How to apply
Outside NYC: file Form RP-467 (first time) or RP-467-Rnw (renewal) with your assessor with a copy of your federal tax return (or Form RP-467-Wkst if you did not file), proof of age and the deed. In NYC: file the SCHE initial application online with the Department of Finance (available September 28 - March 15) or by mail.
The local taxable status date: March 1 in most communities (March 15 in New York City). If you buy after the deadline you can apply within 30 days of purchase.
Renewal
Usually every year or every two years, as your locality requires (RP-467-Rnw).
Exemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE)
Up to 50% off the assessed value of your home in places that offer it; sliding-scale smaller exemptions above the local limit (5% if income is below $58,400).
Who qualifies
Owners with a physical or mental impairment that substantially limits a major life activity, shown by an SSDI or SSI award letter, Railroad Retirement disability, a State Commission for the Blind certificate, a USPS disability pension, a VA disability pension, or a Workers' Compensation permanent disability award. All owners must be disabled unless co-owners are spouses or siblings. You cannot get both this and the senior exemption; you choose the better one.
Income limit
Set by each locality from $3,000 to $50,000; with sliding scale up to $58,400.
How to apply
File Form RP-459-c with your assessor (NYC: DHE application with the Department of Finance) with your disability award letter and income proof.
Alternative Veterans Exemption (RPTL 458-a) and Cold War Veterans Exemption (RPTL 458-b)
Alternative: 15% off your assessed value for wartime service, another 10% for combat-zone service or an expeditionary medal, plus half of your VA service-connected disability rating (e.g. 60% rating = another 30%), each capped at dollar maximums set by your locality. Cold War: a separate partial exemption for Cold War-era veterans where offered.
Who qualifies
Veterans discharged under honorable conditions who served in a designated time of war (World War II, Korea, Vietnam 11/1/55-5/7/75, Persian Gulf 8/2/90-present) or received an expeditionary medal; career members with 10+ years of service may qualify. Title must be in the name of the veteran, spouse or unremarried surviving spouse (Gold Star parents where adopted). Must be the primary residence. Only where the county, city, town, village or school district offers it.
How to apply
File Form RP-458-a with your assessor with your DD-214 (or DVS Restoration of Honor letter) and VA disability rating documents if claiming the disability part.
Veterans with a Permanent and Total Disability Exemption (RPTL 458-a(11)) - new local option
Full exemption from property taxes, special ad valorem levies and special assessments on your primary residence, where your municipality or school district adopts it.
Who qualifies
Veterans who meet the alternative veterans exemption rules and have a VA letter or form that specifically says they are permanently and totally disabled as a result of service.
How to apply
File Form RP-458-a with your assessor with the VA documentation of permanent and total disability.
Limited: the senior citizens exemption's 12-month ownership rule is waived if you had the exemption on your previous home, and a veterans exemption can move to a new home in the same taxing jurisdiction where local law allows (file a new RP-458-a by the next taxable status date).
Good to know in New York
STAR only lowers school taxes (and part of city taxes in NYC, Buffalo, Rochester, Yonkers and Syracuse); seniors can get STAR and the senior citizens exemption at the same time.
The STAR exemption is closed to new buyers; new homeowners must register with the state for the STAR credit.
Every veterans exemption is optional for each locality, so ask your assessor which ones your county, town and school district offer.
Savings estimate for New York
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for New York
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for New York
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in New York
Is there a homestead exemption in New York?
Yes: the Basic STAR (School Tax Relief) credit or exemption. Lowers your school tax as if the first $30,000 of your home's full value were exempt. New owners get it as a STAR credit check or direct deposit; owners who have had the STAR exemption since 2015 keep it as a reduction on the school tax bill. In New York City, Buffalo, Rochester, Yonkers and Syracuse it also applies partly to city taxes. Who qualifies: Owners of a home that is the primary residence of an owner. One STAR benefit per married couple. Corporations, partnerships and LLCs do not qualify.
When is the deadline to apply for the homestead exemption in New York?
No fixed annual deadline stated; register as soon as you buy your home.
Do I have to reapply for the homestead exemption every year in New York?
One-time registration; the state checks income each year.
Are there property tax breaks for seniors in New York?
Enhanced STAR: A bigger school tax benefit, figured as if the first $88,500 of your home's full value were exempt (2026-2027 school year). Senior Citizens Exemption (RPTL 467) / NYC Senior Citizen Homeowners' Exemption (SCHE): Cuts the taxable assessment of your home by up to 50% (up to 65% where the locality offers the increased option), with smaller sliding-scale percentages (20%, 10%, 5%) above the local limit. It applies to county, town/city, village and school taxes in places that adopt it.
Do disabled veterans get a property tax exemption in New York?
Veterans with a Permanent and Total Disability Exemption (RPTL 458-a(11)) - new local option: Full exemption from property taxes, special ad valorem levies and special assessments on your primary residence, where your municipality or school district adopts it.
Can I move my exemption to a new home in New York?
Limited: the senior citizens exemption's 12-month ownership rule is waived if you had the exemption on your previous home, and a veterans exemption can move to a new home in the same taxing jurisdiction where local law allows (file a new RP-458-a by the next taxable status date).
Where do I apply for property tax exemptions in New York?
Your local assessor (town, city or village; in New York City the Department of Finance) grants senior, disability and veterans exemptions, and each county, city, town, village and school district decides whether to offer them and sets local income limits. STAR is run by the NYS Department of Taxation and Finance: new homeowners register with the state for the STAR credit.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.