The Basic STAR is available for owner-occupied, primary residences regardless of owner's age or income 

The Enhanced STAR exemption is available for the primary residences where at least one owner is 65 years old and the yearly household income does not exceed the statewide standard.  For example, for 2010 your total household income (adjusted gross income minus taxable IRA distributions) on your 2008 tax return cannot exceed $74,700.  

Due to being income sensitive, the enhanced STAR will need to reapplied for every year.

Complete this form if you authorize the New York State Department of Taxation and Finance to verify your income eligibility each year instead of submitting the traditional Enhanced STAR renewal application to the Assessor. 

This exemption is available only for residential property of veterans who served during wartime or received an expeditionary medal.  A copy of your DD-214 will need to be provided with the application.  For instructions on completing the application, see the next link.  

In order to qualify for the senior citizen exemption, the current maximum income level for the year preceeding the application must be $19,200 for county purposes, $22,000 for town purposes (however the town does deduct unreimbursed medical expenses) and the maximum income level varies by school district.  Please contact the Assessors office to receive more detailed information regarding this exemption.

This form is used to initially receive an agricultural assessment on your land.  The land must consist of seven or more acres that were used for the preceding two years for the production for sale of crops, livestock or livestock products.  The annual gross sales of agricultural products generally must average $10,000 or more for the proceeding two years.  Land that supports a commercial horse boarding operation may qualify for an agricultural assessment if at least seven acres of land supports the operation, boards at least ten horses, the operation receives $10,000 or more in gross receipts for the preceeding two years and other factors.  Contact the Assessors office if you believe that you may qualify for an agricultural assessment.  The agricultural assessment must be renewed every year. 

If a property owner rents the land to another party who satisfies the income/eligibility requirements, the land may qualify for an agricultural assessment.  This five year lease form needs to be completed.  No Notary Public signature is required.  

Complete this renewal application yearly if your property continues to be eligible for an agricultural assessment. Instructions are included on this link.

The Cold War Veterans exemption is available for real property owned by persons who rendered military service to the United States during the Cold War (defined as September 2, 1945 to December 26, 1991).  This exemption is not available to property owners who are currently receiving either the Alternative Veterans Exemption or the Eligible Funds Veterans Exemption. In addition to the application, a copy of your discharge papers (DD 214) will need to be submitted to the Assessor.