New York · Property tax exemptions for seniors · Updated Oct 2026
New York property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in New York that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in New York is the 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).
Worth
$88,500
Age
65 or older
Income limit
$110,750 or less for 2026 benefits; $113,550 or less for 2027 benefits.
Deadline
For the STAR exemption, the local taxable status date.
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 breaks for seniors in New York
Seniors
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).
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).
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.
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.
Deadline: 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).
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.
Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.
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 seniors property tax breaks in New York
Who qualifies for property tax breaks for seniors in New York?
Enhanced STAR: 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. Senior Citizens Exemption (RPTL 467) / NYC Senior Citizen Homeowners' Exemption (SCHE): 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.
Is there an income limit for seniors' property tax breaks in New York?
Enhanced STAR: $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). Senior Citizens Exemption (RPTL 467) / NYC Senior Citizen Homeowners' Exemption (SCHE): 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.
When is the deadline for seniors to apply in New York?
Enhanced STAR: For the STAR exemption, the local taxable status date (March 1 in most places). Credit: no fixed deadline stated. Senior Citizens Exemption (RPTL 467) / NYC Senior Citizen Homeowners' Exemption (SCHE): 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.
Do seniors have to reapply every year in New York?
Enhanced STAR: Income checked every year by the state (credit or Income Verification Program). Senior Citizens Exemption (RPTL 467) / NYC Senior Citizen Homeowners' Exemption (SCHE): Usually every year or every two years, as your locality requires (RP-467-Rnw).
Where do seniors apply for property tax breaks 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. For the Enhanced STAR: 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.