State verification

Alternative Veterans Exemption with Local Option

State: 

Year: 

Record ID: 
NY106_RR22
Variations in Receipt of Benefit : 
Benefit Varies with Property Value
Other Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption of a portion of the assessed value of an eligible applicant's property. The amount of the exemption is determined by adding three parts of the exemption together: the wartime part, the combat zone part, and the disabled veterans part. The exemption is applied to general municipal and school district taxes, but not to special ad valorem levies or special assessments. The wartime part is 15% of the property value and is available to a wartime veteran who served during a qualifying period. The combat zone part is 10% of the property value and is available to those who served in a combat zone. The disabled veteran part is available to disabled veterans with a service-connected disability. It is a percentage of their property value equal to 1/2 of their disability rating. Each part is capped at a certain dollar value determined by the municipality. The maximum amount of the wartime part ranges from $6,000 to $45,000 in most municipalities and from $39,000 to $75,000 in high-appreciation municipalities. The maximum amount of the combat zone part ranges from $4,000 to $30,000 in most municipalities and from $26,000 to $50,000 in high-appreciation municipalities. The maximum amount of the disabled veterans part ranges from $20,000 to $150,000 in most municipalities and from $130,000 to $250,000 in high-appreciation municipalities.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program, including cooperative property.
Eligibility Criteria: 
Disability
Homeowner
Principal Residence
Veteran
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
The applicant must own and occupy the property as their primary residence. The applicant must be a United States Armed Services veteran who actively served during a period of war or a veteran who received an expeditionary medal. Under certain conditions, a veteran of the merchant marine service, a veteran of the American Field Service, or a veteran who served as a Pan-American World Airways flight crew and aviation ground support employee may be eligible for a partial exemption from general municipal taxes. Qualifying periods of war are the Persian Gulf conflict, the Vietnam War, the Korean War, and World War II. Veterans who served in a combat zone can qualify for the combat zone part of the exemption and veterans with a service-connected disability can qualify for the disabled veteran part. Un-remarried surviving spouses or spouses of the veteran are also eligible to receive the benefit.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
Each county, city, town, and village is given the choice of whether to disallow the exemption exercised through the adoption of a local resolution. A city with a population of one million or more can pass a local law. A jurisdiction that allows the exemption has the additional option of using the maximum exempt values for the three veterans categories or passing a local law or resolution establishing one of the two lower sets of maximum exempt values or one of the eight (or fourteen, in the case of a "high-appreciation municipality") higher sets. A jurisdiction that allows the exemption has another option of adopting a local law or resolution that extends eligibility to residential property owned by Gold Star Parents and used as their primary residence. In addition, each taxing jurisdiction may adopt a local law or resolution to allow that portion of a cooperative apartment corporation held by an otherwise eligible veteran tenant/stockholder to be eligible for an exemption from real property taxes. Moreover, each taxing jurisdiction may adopt a local law or resolution to allow a transferred, prorated exemption to a veteran, the spouse, or the un-remarried surviving spouse of a veteran who sells his or her property and purchases a replacement property within the same taxing jurisdiction. Finally, local counties, cities, towns, villages, or school districts may grant the exemption to veterans or LGBT veterans who were discharged for reasons that do not include bad conduct or dishonorable discharge from service.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statute does not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
N.Y. R.P.T Law § 458-a (in effect for 2022)
Source Web Page: 
New York Department of Taxation and Finance, Alternative Veterans Exemption: Overview
[https://www.tax.ny.gov/pit/property/exemption/altvetoverview.htm Accessed 10/12/2023]
View Archived Source

New York Department of Taxation and Finance, Alternative Veterans Exemption Eligibility Requirements (2020)
[https://www.tax.ny.gov/pit/property/exemption/altvetexempt.htm Accessed 10/12/2023]
View Archived Source

New York Department of Taxation and Finance, Alternative Veterans' Exemption Assessor Guide (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/p9_guide.htm Accessed 10/12/2023]
View Archived Source
Source Publication: 
New York Department of Taxation and Finance, Application for Alternative Veterans Exemption from Real Property Taxation, Form RP-458-a (2020)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp458a_fill_in.pdf Accessed 10/12/2023]
View Archived Source

New York Department of Taxation and Finance, Instructions for Form RP-458-a Application for Alternative Veterans Exemption from Real Property Taxation, Form RP-458-a-I (2022)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp458ai.pdf Accessed 10/12/2023]
View Archived Source
Footnote: 
A county, city, town, village, or school district may adopt a local law or resolution to include those military personnel who served in the Reserve component of the United States Armed Forces. The spouse or un-remarried surviving spouse of a veteran who is entitled to the veteran's alternative real property tax exemption is eligible to prorate and transfer such exemption to another piece of real property within the same taxing jurisdiction. The additional exemption based on a veteran's disability is not available to Gold Star parents.
Data Collection Notes: 
10/12/23 JS checked benefit varies with property value. Checked other criteria.

Revision Type: 

Revision Notes: 

12/22/23 KH verified
10/12/23 JS complete
11/15/22 AMN verified
11/12/21 WP verified
3/11/21: AJG: created 20, upload documents, source additional, eligibility criteria, local option edit.
12/10/20 AJG: created 19
4/2/19 GM: verified
11/5/18 cc edited and verified
7/18/18 SAH updated Source Web Page and Source Publication with required forms and program overview
5/8/18 YP created 17 record
11/20/17 JG updated program feature and description of benefits
7/14/17 PR see session laws in DCN
5/4/17 EM created 16 record
8/16/16 MM created 15 record, no update needed
12/15/15 MM verified
12/19/14 mj verified
12/2/13 no new leg
10/8/13 no new leg
11/5/2010 CS New Record
5/11/2011 CS Update- added footnote 2
1/9/12 DM created 12

Eligible Fund Veterans Exemption/Seriously Disabled

State: 

Year: 

Record ID: 
NY105_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption of up to $7,500 of assessed value from state, county, and municipal property taxes, but does not apply to special ad valorem levies or special assessments. The exemption does not apply to school district taxes unless the school district's governing body elects to allow the exemption. The exemption is equal to the amount of eligible funds used in the purchase of the property. Eligible funds are funds paid by the United States Government or the State of New York to a military veteran including a veteran's pension, bonus or insurance monies (or dividends or refunds on such insurance), compensation paid to prisoners of war, mustering out pay, etc. (a longer list is available in the application instructions, part 3). The purchase of a property can include payment of the purchase price of a property, payments on the principal amount of a mortgage, payment of the cost of improvements, or payments to acquire the title of a property. Payments that are not considered the purchase of a property include the payment of current or delinquent taxes, interest, insurance, or repairs on the property, even if made with money borrowed on a mortgage. For the seriously disabled exemption, the benefit is a full value exemption of ad valorem taxation and special assessments if the veteran can demonstrate eligibility for governmental grants to acquire special equipment in the residence to accommodate the veteran's disability.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Disability
Homeowner
Principal Residence
Veteran
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
Under the eligible funds veterans’ exemption, an eligible applicant includes homeowners who purchased their property with the proceeds from the veteran's pension, bonus, or insurance monies. The applicant can include those who served in the United States military, their spouse or un-remarried surviving spouse, dependent father or mother, or children under twenty-one years of age of the veteran. The primary residence (including necessary land) of a seriously disabled veteran that is either eligible for or has received financial assistance from the United States Government to equip the residence with special facilities to accommodate the veteran's disability is eligible for the exemption. Those involved in a cooperative are also eligible.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
There are local options only for the cooperative apartment provisions in which case each county, city, town, and village may adopt a local law to allow that portion of a cooperative apartment corporation held by an otherwise eligible veteran tenant/stockholder to be eligible for an exemption from real property taxes. If allowed, the amount of the exemption must be determined by the assessor, based upon the proportion of the outstanding stock held by the eligible shareholder and credited against the taxes charged to the corporation.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statute does not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
N.Y. R.P.T. Law § 458 (1,3) (in effect for 2022)
Source Web Page: 
New York Department of Taxation and Finance, Eligible Funds Exemption
[https://www.tax.ny.gov/pit/property/exemption/eligfndsexempt.htm Accessed 10/12/2023]
View Archived Source
Source Publication: 
New York Department of Taxation and Finance, Application for Veterans Exemption from Real Property Taxation, Form RP-458 (2016)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp458_fill_in.pdf Accessed 10/12/2023]
View Archived Source ]

New York, Department of Taxation and Finance, Instructions for Form RP-458 Application for Veterans Exemption from Real Property Taxation, Form RP-458-I (2015)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp458i.pdf Accessed 10/12/2023]
View Archived Source ]
Footnote: 
Claimants may not receive benefits from the veterans exemption and the alternative veterans exemption at the same time.

Revision Type: 

Revision Notes: 

12/22/23 KH verified
10/12/23 JS complete
11/15/22 AMN verified
11/15/21 WP verified
3/12/21 AJG: created, no significant change
1/7/21 LA verified
4/22/19 GM: verified
11/5/18 cc verified
7/17/18 SAH updated Source Web Page and Source Publication with required forms and information detailing the exemption program
5/8/18 YP created 17 record
11/13/17 EM added DCN, updated benefit amount based on FN1, but left ftn1 for reference.
5/4/17 EM created 16 record
8/11/15 MM created 15 record - updated FTN1 and source addl
8/11/15 MM created 14 record - no changes
12/19/14 mj verified
12/2/13 no new leg
10/8/13 no new leg
11/5/2010 CS New Record
5/11/2011 CS Update-
1/9/12 DM
2/15/2012 GIR: uploaded source publication

Enhanced Real Property Tax Credit - New York City (Circuit Breaker)

State: 

Year: 

Record ID: 
NY115_RR22
Variations in Receipt of Benefit : 
Benefit Varies with Income
Benefit Type: 
Circuit Breaker
Benefit: 
The program expired 31 December 2019, although claims can be filed for 2019 until 17 April 2023 and for 2018 until 15 April 2022. Eligible applicants receive a refundable credit up to $500. The threshold varies from 4% to 6% of income and credit range from 4.5% for those with income under $100,000 to 1.5% with income between $150,000 and $200,000. The credit is also available to renters with 15.75% of rent deemed as property taxes.
How is Benefit Disbursed: 
Credit to the income tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
The credit is applied to residential property and up to 1 acre of land. Mobile homes are also eligible.
Eligibility Criteria: 
Income Ceiling
Principal Residence
Renter
Description of Eligibility Criteria: 
New York City residents who have a gross household income of less than $200,000 and own or rent their residence may qualify for a refundable tax credit on their New York State income tax. Residents must be a New York resident for the entire taxable year and occupy the same residence for 6 months or more during the tax year. The credit is applied to residential property and up to 1 acre of land.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
N.Y. Tax Law § 606(e-2) (in effect for 2022)
Source Web Page: 
Department of Taxation and Finance, New York City Credits (2019)
[https://www.tax.ny.gov/pit/credits/new_york_city_credits.htm Accessed 12/22/2023]
View Archived Source
Source Publication: 
Department of Taxation and Finance, Form NYC-208: 2019: Claim for New York City Enhanced Real Property Tax Credit (TY 2019, 2020)
[https://www.tax.ny.gov/pdf/current_forms/it/nyc208.pdf?_ga=2.253232842.218435427.1549654020-440474734.1549654020 Accessed 12/22/2023]
View Archived Source

Department of Taxation and Finance, New York Real Property Tax Credit Instructions for Form NYC-208-I Claim for New York City Enhanced Real Property Tax Credit for Homeowners and Renters, (Tax year 2019 filing in 2020)
[https://www.tax.ny.gov/pdf/current_forms/it/nyc208i.pdf?_ga=2.247982532.218435427.1549654020-440474734.1549654020 Accessed 03/12/2021]
View Archived Source

Source Additional: 
2015 N.Y. Laws Ch. 20 part C subpart (B) §1
Footnote: 
The program for New York City enacted in 2014 was to sunset before 1 January 2016. As part of the state's 2015-2016 budget, the program was extended until 1 January 2020 under Part C, Subpart B section 1. Claims for 2019 may be filed until 17 April 2023 and claims for 2018 may be filed until 15 April 2022. For residential property owners that rent a portion of the property, any rent received for nonresidential use of the residence must be 20% or less of the total rent received.

Revision Type: 

Revision Notes: 

12/22/23 KH verified
10/12/23 JS complete
11/15/22 AMN verified
7/16/21 cc modified the state budget citations and added filing dates in footnote
3/12/21 AJG created, no change
12/21/20 LA verified
4/5/19 SAH verified
2/11/19 ET updated access dates for relevant documents
11/5/18 cc completed ok
7/18/18 SAH updated Source Publication with required forms and program information for City residents
5/8/18 YP created 17 record
12/12/2017 EM created file.

Exemption for Clergy

State: 

Year: 

Record ID: 
NY112_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption of $1,500 of assessed value.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Other
Characteristics of Eligible Property: 
All real property is eligible.
Eligibility Criteria: 
Age
Disability
Homeowner
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
Real property that is owned either by a member of the clergy who is engaged in the work of their religious denomination or who is unable to perform such work because of age (over 70 years) or impaired health, or by the un-remarried surviving spouse of such a member of the clergy is eligible for this program.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes do not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
N.Y. R.P.T. Law § 460 (in effect for 2022)
Source Web Page: 
New York Department of Taxation and Finance, Assessor Manuals, Exemption Administration: RPTL Section 460
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm Accessed 10/12/2023]
View Archived Source
Source Publication: 
New York, Department of Taxation and Finance, Application for Partial Tax Exemption for Real Property of Members of the Clergy, Form RP-460 (2008)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf Accessed 10/12/2023]
View Archived Source

New York, Department of Taxation and Finance, Instructions to assessors: Application for real property tax exemption - Property used as residence of officiating clergyman of religious organization
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm Accessed 10/12/2023]
View Archived Source

New York, Department of Taxation and Finance, Instructions to assessors: Renewal application for real property tax - exemption for non-profit organizations
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm Accessed 10/12/2023]
View Archived Source
Footnote: 
Taxpayers must file an application for this exemption. In a city of greater than 1 million, the application deadline is March 15th.

Revision Type: 

Revision Notes: 

12/22/23 KH verified
10/12/23 JS complete
11/15/22 AMN verified
11/12/21 WP verified
3/12/21 AJG created, no change
12/21/20 LA verified
4/2/19 GM: verified
11/5/18 cc ok
7/18/18 SAH updated Source Web Page and Source Publication with required forms to file and information surrounding tax exemption for clergy
5/8/18 YP created 17 record
11/8/17 JG updated 16 record - no leg changes
5/4/17 EM created 16 record
8/16/16 MM created 15 record, no new leg
8/10/15 MM created 14 record - no changes
12/19/14 mj verified
12/10/13 no new leg
10/8/13 no new leg
11/5/2010 CS New Record 4/8/2011 cc
4/16/2011 CS Update- no changes from 2009

1/9/12 DM created 12

Local Option Exemption for Person with Disabilities

State: 

Year: 

Record ID: 
NY103_RR22
Variations in Receipt of Benefit : 
Benefit Varies with Income
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption of assessed value up to 50% of the value. Municipalities may set income eligibility limits up to $50,000 for the full exemption and may create a sliding scale for a smaller exemption for those with income up to $58,400.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program, including a cooperative apartment.
Eligibility Criteria: 
Disability
Homeowner
Income Ceiling
Principal Residence
Description of Eligibility Criteria: 
The benefit may only apply to an applicant's legal residence which they occupy. Eligible individuals must be disabled, meaning they have a physical or mental impairment that limits such person’s ability to engage in one or more major life activities. Legally blind and visually handicapped are also eligible. The 50% exemption allows each county, city, town, village, or school district to set the limit between $3,000 and $50,000. Localities have the option of giving an exemption of less than 50% on a sliding scale for those with disabilities. The combined income of the household must be less than $58,400. Applicants cannot receive this exemption and the senior citizen's exemption at the same time. All of the property owners must qualify unless the co-owners are a spouse or siblings. For the purposes of this program, income includes: Social Security benefits, salary and earnings (including net income from self-employment), retirement benefits, interest, dividends, rental income (including amounts claimed as depreciation for income tax purposes), and gain from the sale or exchange of a capital asset (minus any loss from the sale or exchange of a capital asset occurring in the same income tax year). The following are not considered income: moneys received pursuant to the federal Foster Grandparent Program, a return of capital, and gifts and inheritances. If any child, including the child of tenants or leaseholders, lives on the property and attends any public school, in most cases, no exemption from school taxes may be granted. However, a school district may elect to provide an exemption if satisfactory proof is provided that the child was not brought into the residence to attend a school within the district.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
This is a local option program, meaning that it is only available in municipalities that choose to participate. Local taxing jurisdictions may set income eligibility limits and may exempt medical and prescription drug expenses from income.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes does not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
N.Y. R.P.T. Law § 459;
N.Y. R.P.T. Law § 459-c (in effect for 2022)
Source Web Page: 
New York Department of Taxation and Finance, Exemption for Persons and Disabilities and Limited Incomes
[https://web.archive.org/web/20221003044051/https://www.tax.ny.gov/pit/property/exemption/disablexempt.htm Accessed 10/12/2023]
View Archived Source
Source Publication: 
New York Department of Taxation and Finance, General Information and Instructions about the Partial Property Tax Exemption for Persons with Disabilities and Limited Incomes
[https://web.archive.org/web/20220601195711/https://www.tax.ny.gov/pdf/current_forms/orpts/rp459cins.pdf Accessed 10/12/2023]
View Archived Source

New York Department of Taxation and Finance, Application for Partial Tax Exemption for Real Property of Persons with Disabilities and Limited Incomes
[https://web.archive.org/web/20220619052628/https://www.tax.ny.gov/pdf/current_forms/orpts/rp459c_fill_in.pdf Accessed 10/12/2023]
View Archived Source
Source Additional: 
2022 N.Y. Laws ch. 488 (SB3085)
Footnote: 
Effective 01 July 2022: The maximum cap income that a municipality may set for this program is increased from $29,000 to $50,000 and the income cap for the sliding scale is also adjusted accordingly. This change is pursuant to 2022 N.Y. Laws ch. 488 (SB3085). To qualify as physically disabled, an individual shall submit to the assessor a certified statement from a state-licensed physician, which states that the individual has a permanent physical impairment that limits one or more major life activities. An individual can also submit a certificate from the state commission for the blind and visually handicapped stating that the individual is legally blind in lieu of a physician's certified statement. Eligibility includes taxpayers who are certified to receive a disability pension from the United States Department of Veterans Affairs, along with a letter from this department as proof of disability. In most communities, the deadline for submitting exemption applications is 1 March however, the dates vary in some cities and counties. The property owner can receive either this exemption or the senior citizen exemption for the same municipal tax purpose.
Data Collection Notes: 
10/12/23 JS For 2023 Record: New York, Department of Taxation and Finance, Exemption for Persons and Disabilities and Limited Incomes [https://www.tax.ny.gov/pit/property/exemption/disablexempt.htm Accessed 10/11/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2022/ny_2023_exemptionforpwdandlimitedincomes_dotf_2023.pdf New York, Department of Taxation and Finance, Instructions for Forms RP-459-c And RP-459-c-Rnw Application and Renewal Application for Partial Tax Exemption for Persons with Disabilities and Limited Incomes (March 2023) [https://www.tax.ny.gov/pdf/current_forms/orpts/rp459cins.pdf Accessed 10/11/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2022/ny_2023_rp-459-cinstr_dotf_2023.pdf New York, Department of Taxation and Finance, Application for Partial Tax Exemption for Real Property of Persons with Disabilities and Limited Incomes, RP-459-c (2023) [https://www.tax.ny.gov/pdf/current_forms/orpts/rp459c_fill_in.pdf Accessed 10/11/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2022/ny_2023_pwdexemptionapplication_dotf_2023.pdf New York, Department of Taxation and Finance, Changes to the senior citizens exemption and the exemption for persons with disabilities and limited incomes in the 2023-2024 Enacted State Budget [https://www.tax.ny.gov/pit/property/exemption/459c-467changes.htm Accessed 10/11/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2023/ny_2023_changestoseniorexemption_dotf_2023.pdf

Revision Type: 

Revision Notes: 

12/22/23 KH verified
10/12/23 JS complete
11/15/22 AMN verified
11/12/21 WP verified
3/6/21 AJG created
12/21/20 LA verified
4/2/19 GM: verified
12/18/18 cc changed to exemption
11/5/18 CC added some qualification etc
7/17/18 SAH updated Source Web Page and Source Publication with required forms, information and guidelines surrounding local option exemption, also updated Benefit Description and Footnote 1 with further local option details
5/8/18 YP created 17 record
11/13/17 EM added DCN and source additional, no new leg for 16.
5/4/17 EM created 16 record
8/15/16 MM created 15 record, no new leg
6/30/15 MM created 14 record - no changes
12/19/14 mj verified
12/2/13 no new leg
10/8/13 no new leg
11/5/2010 CS New Record
2/22/12 DM complete 11, see DCN

Local Option Senior Citizen Homestead Exemption

State: 

Year: 

Record ID: 
NY102_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
Local governments and school districts may exempt up to 50% of the taxable value of residential property to senior citizens.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program. Mobile homes and cooperative apartments may qualify for the exemption.
Eligibility Criteria: 
Age
Homeowner
Income Ceiling
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
The applicant or their husband, wife, or sibling must be at least 65 years of age or over and have an income below the amount set by the applicant's locality. To qualify for the full 50% exemption, annual income may range from $3,000 to $29,000 based on the preceding income tax year. Further, localities have the option of giving exemptions of less than 50% to seniors whose incomes are more than $29,000. Under this option, the sliding-scale option, owners may have a yearly income of less than $37,399.99 and get a 5% exemption in places that use the maximum limit. Applicants must own the property for a minimum of 12 consecutive months prior to application. Surviving spouses are eligible so long as they are 62 years of age or older. The maximum income limit for properties in New York City is $50,000. The applicant must not have school-aged children living in their household attending public school unless the school district elects to allow such an exemption, in which case the applicant must provide proof that the child was not brought into the residence primarily to attend a particular school within the district.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
Localities can vary by income by the percentage of assessed value that is exempt from the general municipal tax and the school district tax (varies by county). It can range from $3,000 to $29,000 of annual income based on the preceding income tax year. Localities have the option of giving an exemption of less than 50% to seniors whose incomes are more than $29,000 per year. In cities with a population of 1 million or more, the income limit cannot exceed $50,000.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes does not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
N.Y. R.P.T. Law § 467 (in effect for 2022)
Source Web Page: 
New York Department of Taxation and Finance, Senior Citizens Exemption
[https://web.archive.org/web/20220225233608/https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm Accessed 10/11/2023]
View Archived Source
Source Publication: 
New York Department of Taxation and Finance, Application for Partial Tax Exemption for Real Property of Senior Citizens, Form RP-467 (2022)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf Accessed 11/12/2021]
View Archived Source

New York Department of Taxation and Finance, Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens, Form RP-467-rnw (2022)
[https://web.archive.org/web/20220601012300/https://www.tax.ny.gov/pdf/current_forms/orpts/rp467rnw_fill_in.pdf Accessed 11/12/2021]
View Archived Source
Footnote: 
Non-taxable gain as a result of an annuity exchange for an annuity contract shall be excluded from the combined income, as determined in the section 1035 of the Internal Revenue Code. This exemption applies to two contiguous units that have been combined into one.
Data Collection Notes: 
For 2023 Record: New York, Department of Taxation and Finance, Senior Citizens Exemption [https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm accessed 10/11/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2023/ny_2023_seniorcitizensexemption_dotf_2023.pdf New York, Department of Taxation and Finance, Changes to the senior citizens exemption and the exemption for persons with disabilities and limited incomes in the 2023-2024 Enacted State Budget [https://www.tax.ny.gov/pit/property/exemption/459c-467changes.htm Accessed 10/11/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2023/ny_2023_changestoseniorexemption_dotf_2023.pdf New York, Department of Taxation and Finance, Application for Senior Citizens Exemption, RP-467 (August 2023) [https://www.tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf Accessed 10/11/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2023/ny_2023_rp467_dotf_august2023.pdf New York, Department of Taxation and Finance, Renewal Application for Senior Citizens Exemption, RP-467-rnw (August 2023) [https://www.tax.ny.gov/pdf/current_forms/orpts/rp467rnw_fill_in.pdf Accessed 10/11/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2023/ny_2023_rp467rnw_dotf_august2023.pdf New York, Department of Taxation and Finance, Income Worksheet for Senior Citizens Exemption, RP-467-wkst (August 2023) [https://www.tax.ny.gov/pdf/current_forms/orpts/rp467wkst_fill_in.pdf Accessed 10/11/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2023/ny_2023_rp467wkst_dotf_august2023.pdf

Revision Type: 

Revision Notes: 

12/22/23 KH verified
10/11/23 JS complete
11/15/22 AMN verified
11/12/21 WP verified
3/6/21 AJG created, no significant change
12/21/20 LA verified
4/22/19 GM: verified
7/17/18 SAH updated Source Web Page and Source Publication with corresponding information and required forms for exemption program
5/8/18 YP created 17 record
11/13/17 EM added DCN and source additional for 2017, no new leg.
5/4/17 EM created 16 record
8/15/16 MM created 15 record, no new leg
6/30/15 MM verified
12/19/14 mj verified
10/8/13 no new leg
12/20/12, AC: Verified
11/5/2010 CS New Record
5/16/2011 CS finalized
1/4/12 DM
2/15/2012 GIR: uploaded pdf copy of 2nd publication

Local Option Volunteer Fire Fighter and Ambulance Worker Exemption

State: 

Year: 

Record ID: 
NY107_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is a 10% exemption from assessed value up to $3,000, though it may not reduce property taxes by more than $500.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Homeowner
Principal Residence
Description of Eligibility Criteria: 
Eligible applicants or their spouses must own the home as a primary residence and must have been enrolled members of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service residing in the city, town, or village that is served by the fire or ambulance service for at least 5 years. At local option, the exemption may be granted for the life of an enrolled member who has accrued at least 20 years of active service. Un-\remarried spouses of deceased volunteers are also eligible by local option.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
Each local taxing jurisdiction may choose whether or not to allow the exemption and the eligibility of individuals to receive this benefit. Each of these local options must be exercised through adoption of a proposition by the qualified voters of the jurisdiction.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes do not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
N.Y. R.P.T Law § 466 ~ § 466-k (in effect for 2022)
Source Web Page: 
New York Department of Taxation and Finance, New statewide exemption for volunteer firefighters and ambulance workers
[https://www.tax.ny.gov/research/property/acw/2022/12222022.htm Accessed 10/11/2023]
View Archived Source
Source Publication: 
New York Department of Taxation and Finance, Application for Volunteer Firefighters/Ambulance Workers Exemption, RP-466-a-vol (January 2023)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp466a_vol_fill_in.pdf Accessed 10/11/2023]
View Archived Source
Source Additional: 
2022 N.Y. Laws ch. 670 (AB10155)
Footnote: 
Effective 09 December 2022: No jurisdiction may establish this exemption program if they have not done so before 09 December 2025. Existing programs are allowed to continue. This change is pursuant to 2022 N.Y. Laws ch. 670 (AB10155). See county assessors office for applicable forms. Applicants who reside in a city or incorporated village will be required to submit a separate application with their local assessor/clerk. Multiple sections of this law have been enacted which set out the authority in various counties depending on their population. The program is only allowed in certain jurisdictions based on population.
Data Collection Notes: 
10/11/23 JS Clarified that the benefit may not be applied to special assessments, whereas it previously stated that the benefit may be applied to special assessments. 11/12/21 WP: added more county population limits for eligibility to footnotes; not sure if necessary to list. Other county population limits include populations between 26,000 and 26,500; 31,000 and 32,000; 43,400 and 43,600; 44,100 and 44,600; 63,000 and 63,100; 83,000 and 84,000; 95,000 and 96,000; 120,000 and 141,000; 146,000 and 150,000; 218,000 and 223,000; 225,000 and 250,000; 280,000 and 280,200; 900,000 and 960,000; and 1,300,000 and 1,500,000. This list is unfinished (left off at 466F)

Revision Type: 

Revision Notes: 

12/22/23 KH verified
10/11/23 JS complete
11/15/22 AMN verified
11/12/21 WP verified
3/12/21 AJG created, no significant changes
12/21/20 LA verified
4/2/19 GM: verified
11/5/18 cc ok
7/18/18 SAH updated Source Web Page and Source Publication with required documents for credit, and Footnote 1 with information related to possible credit increase in future years should bill pass assembly and be signed by the governor
5/8/18 YP created 17 record
11/8/17 JG updated 16 record - no leg changes
5/4/17 EM created 16 record
8/16/16 MM created 15 record, no new leg
12/15/15 MM verified
12/19/14 mj verified
12/2/13 no new leg
10/8/13 NW deleted webpage because link didn't work and it didn't add anything besides what the statute said
2/1/2013 GIR: uploaded pdf of webpg

Real Property Tax Credit for Homeowners and Renters (Circuit Breaker)

State: 

Year: 

Record ID: 
NY101_RR22
Variations in Receipt of Benefit : 
Benefit Varies with Income
Benefit Varies with Taxes Due
Minimum Tax Amount Must be Paid
Other Variation in Receipt of Benefits
Benefit Type: 
Circuit Breaker
Benefit: 
The benefit is a refundable credit to the applicant's income tax bill. The benefit varies by income with 7 different income brackets. The lowest bracket (income below $3,000) offers a credit equal to the amount that the applicant's property tax liability exceeds 3.5% of their income. The highest bracket (income between $14,001 and $18,000) offers a credit equal to the amount that the applicant's property tax liability exceeds 6.5% of their income. Additionally, the program caps a recipient's maximum credit amount based on their age and income. For those under 65, the maximum benefit ranges from $75 (if income is under $1,000) to $41 (if income is $17,000-$18,000). For those 65 years old or older, the maximum benefit ranges from $375 (if income is under $1,000) to $86 (if income is $17,001 to $18,000).
How is Benefit Disbursed: 
Credit to the income tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only real residential property and up to one acre is eligible for this program. Property may include a part of a multi-dwelling or multi-purpose building, including a cooperative or condominium, or rental units within a single dwelling. It may also include a trailer or mobile home.
Eligibility Criteria: 
Age
Homeowner
Income Ceiling
Principal Residence
Property Value Limit
Renter
Other Criteria
Description of Eligibility Criteria: 
Homeowners or spouses must have paid real property taxes, lived in the state for a year, and lived in the same residence for 6 months or more. The value of the property may not exceed $85,000 (including all real estate owned). The average monthly rent paid by a household must be $450 or less, not including charges for heat, gas, electricity, furnishings, or board. Income must not exceed $18,000.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
The state disburses benefits directly to the claimant through an income tax credit or direct rebate if the benefit exceeds income tax liability.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
N.Y. Tax Law 22-606(e) (in effect for 2022)
Source Web Page: 
New York Department of Taxation and Finance, Real Property Tax Credit Information
[https://web.archive.org/web/20220722034512/https://www.tax.ny.gov/pit/credits/real_property_tax_credit.htm Accessed 10/11/2023]
View Archived Source
Source Publication: 
New York Department of Taxation and Finance, Instructions for Form IT-214 Claim for Real Property Tax Credit for Homeowners and Renters, Form IT-214I (2022)
[https://www.tax.ny.gov/pdf/current_forms/it/it214i.pdf Accessed 1010/2023]
View Archived Source

New York Department of Taxation and Finance, Claim for Real Property Tax Credit for Homeowners and Renters, IT-214 (2022)
[https://www.tax.ny.gov/pdf/current_forms/it/it214_fill_in.pdf Accessed 10/11/2023]
View Archived Source
Source Additional: 
Footnote: 
For residential property owners that rent a portion of the property, any rent received for nonresidential use of residence must be 20% or less of the total rent received. For renters, 25% of the adjusted rent is considered to be the real property tax equivalent.
Data Collection Notes: 
10/11/23 JS Checked age. For 2023 Record: New York, Department of Taxation and Finance, Real Property Tax Credit Information [https://www.tax.ny.gov/pit/credits/real_property_tax_credit.htm Accessed 10/11/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2023/ny_2023_realpropertytaxcredit_dotf_2023.pdf

Revision Type: 

Revision Notes: 

12/22/23 KH verified
10/11/23 JS complete
11/15/22 AMN verified
8/9/22 cc created 2021 record
11/12/21 WP verified
3/5/21 AJG created, no change
12/21/20 LA verified
4/5/19 SAH verified
2/8/19 cc uploaded 2018 form no change in numbers
2/7/19 ET updated access dates
10/18/18 cc edited 2018 record reflecting that 2018 income and benefits will come later
07/17/2018 SAH updated Source Web Page and Source Publication with required forms, instructions and information on the Tax Credit program
11/13/17 EM checked
5/24/17 CC updated 2016 record
5/4/17 EM created 16 record
7/12/16 MM updated source web
12/17/15 cc added NYC and verified
6/30/15 MM updated source pub
10/22/14 mj created 2014 record
12/2/13 no new leg
10/8/13 no new leg
2/1/2013 GIR: uploaded pdf of webpg

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