New York · Tioga County · Local exemptions · Updated Oct 2026

Tioga County, NY property tax exemptions (2026)

The property tax breaks that are set or run locally in Tioga County, on top of New York’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.

What is different in Tioga County

In Tioga County the county and each city, town, village and school district decide separately which local-option exemptions to give and set their own income limits, so your benefit depends on exactly where you live. On the 2025 assessment rolls of its 9 cities and towns, at least one level of government (the county, the city or town, a school district or a village) grants the senior exemption in all, the disability exemption in all, the Cold War veterans exemption in 1 and the volunteer firefighter/ambulance exemption in 4 of them; that shows where an exemption exists somewhere in the town, not that the county adopted it, and the state's counts are exemption records, not homes. For county taxes Tioga's 2023 scales give 50% to seniors up to $14,999 (to $23,398.99) and to people with disabilities up to $9,200; most towns use lower limits and only Barton offers the disability exemption.

Apply at: Tioga County Real Property Tax Services
Phone: 607-687-8661
Local breaks: Senior Aged Exemption (RPTL 467) – Tioga County, Disability & Limited Income Exemption (RPTL 459-c) – Tioga County
Tax year: 2023

Where to apply in Tioga County

Tioga County Real Property Tax Services

Phone: 607-687-8661
Address: Ronald E. Dougherty County Office Building, 56 Main Street, Owego, NY 13827

Official exemptions page

Other offices

Your city or town assessor – where you file the senior (RP-467), disability (RP-459-c), veterans (RP-458-a/b) and other local exemption applications; the county office does not grant them
NYS Department of Taxation and Finance – STAR – state program: register for the Basic/Enhanced STAR credit

Local exemptions in Tioga County

Seniors

Senior Aged Exemption (RPTL 467) – Tioga County

50% off the assessed value for county taxes up to the limit, then a sliding scale down to 5%.

Set by: county
Tax year: 2023
Who qualifies: Owners 65 or older, primary residence.
Income limit: County taxes (2023 scale): 50% up to $14,999; sliding scale to 5% up to $23,398.99. Town limits range from $9,200 (Barton, Berkshire, Newark Valley, Spencer) to $16,999 (Richford); see the table.
How to apply: File Form RP-467 with your town assessor (the county page lists each assessor).
Form: Form RP-467
Deadline: Taxable status date (March 1)
Renewal: Every year

Source: official page

Disability

Disability & Limited Income Exemption (RPTL 459-c) – Tioga County

50% off the assessed value for county taxes up to the limit, sliding scale to 5%.

Set by: county
Tax year: 2023
Who qualifies: Owners with a disability and limited income. Among towns only Barton offers it (2023 list).
Income limit: County taxes (2023 scale): 50% up to $9,200; sliding scale to 5% up to $17,599.99.
How to apply: File Form RP-459-c with your town assessor.
Form: Form RP-459-c
Deadline: Taxable status date
Renewal: Every year

Source: official page

Amounts by taxing unit in Tioga County

Each school district, city or other taxing unit can set its own amount. Find the ones on your tax bill.

Sort:

Taxing unit	Type	Seniors	Disability	Veterans alt	Veterans cold war	Firefighter	Senior limit	Disability limit	Source
All 9 cities and towns in Tioga County added together (2025 rolls) – a total of local records, not a sign that the county itself grants the exemption	total	found in 9 of 9 cities/towns (315 exemption records in all, not homes)	found in 9 of 9 cities/towns (19 exemption records in all, not homes)	found in 9 of 9 cities/towns (2,099 exemption records in all, not homes)	found in 1 of 9 cities/towns (40 exemption records in all, not homes)	found in 4 of 9 cities/towns (7 exemption records in all, not homes)	varies by city/town – see the rows below; the county's own figure for county taxes is in the county entries above	varies by city/town – see the rows below; the county's own figure for county taxes is in the county entries above	official
Town of Barton	town	yes – granted here by at least one level of government (county, city/town, school district or village); 56 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 2 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 313 exemption records on the 2025 roll, not a count of homes	no – none on the 2025 roll for any level of government here	yes – granted here by at least one level of government (county, city/town, school district or village); 1 exemption record on the 2025 roll, not a count of homes	$9,200 (ss to $17,599.99)	$9,200 (ss to $17,599.99)	official
Town of Berkshire	town	yes – granted here by at least one level of government (county, city/town, school district or village); 14 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 2 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 70 exemption records on the 2025 roll, not a count of homes	no – none on the 2025 roll for any level of government here	no – none on the 2025 roll for any level of government here	$9,200 (ss to $17,599.99)	not offered	official
Town of Candor	town	yes – granted here by at least one level of government (county, city/town, school district or village); 52 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 3 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 251 exemption records on the 2025 roll, not a count of homes	no – none on the 2025 roll for any level of government here	yes – granted here by at least one level of government (county, city/town, school district or village); 2 exemption records on the 2025 roll, not a count of homes	$14,999 (ss to $23,398.99)	not offered	official
Town of Newark Valley	town	yes – granted here by at least one level of government (county, city/town, school district or village); 23 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 3 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 171 exemption records on the 2025 roll, not a count of homes	no – none on the 2025 roll for any level of government here	no – none on the 2025 roll for any level of government here	$9,200 (ss to $14,899.99)	not offered	official
Town of Nichols	town	yes – granted here by at least one level of government (county, city/town, school district or village); 17 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 1 exemption record on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 105 exemption records on the 2025 roll, not a count of homes	no – none on the 2025 roll for any level of government here	no – none on the 2025 roll for any level of government here	$14,999 (ss to $23,398.99)	not offered	official
Town of Owego	town	yes – granted here by at least one level of government (county, city/town, school district or village); 85 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 4 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 873 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 40 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 2 exemption records on the 2025 roll, not a count of homes	$16,600 (ss to $24,999.99)	not offered	official
Town of Richford	town	yes – granted here by at least one level of government (county, city/town, school district or village); 20 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 1 exemption record on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 30 exemption records on the 2025 roll, not a count of homes	no – none on the 2025 roll for any level of government here	no – none on the 2025 roll for any level of government here	$16,999 (ss to $22,698.99)	not offered	official
Town of Spencer	town	yes – granted here by at least one level of government (county, city/town, school district or village); 27 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 1 exemption record on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 96 exemption records on the 2025 roll, not a count of homes	no – none on the 2025 roll for any level of government here	no – none on the 2025 roll for any level of government here	$9,200 (ss to $17,599.99)	not offered	official
Town of Tioga	town	yes – granted here by at least one level of government (county, city/town, school district or village); 21 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 2 exemption records on the 2025 roll, not a count of homes	yes – granted here by at least one level of government (county, city/town, school district or village); 190 exemption records on the 2025 roll, not a count of homes	no – none on the 2025 roll for any level of government here	yes – granted here by at least one level of government (county, city/town, school district or village); 2 exemption records on the 2025 roll, not a count of homes	$14,999 (ss to $23,398.99)	not offered	official

State exemptions that also apply here

These breaks come from New York law. Their full rules, forms and deadlines are on the New York page.

Basic STAR (School Tax Relief) credit or exemption$30,000
Enhanced STAR$88,500
Senior Citizens Exemption (RPTL 467) / NYC Senior Citizen Homeowners' Exemption (SCHE)
Exemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE)
Alternative Veterans Exemption (RPTL 458-a) and Cold War Veterans Exemption (RPTL 458-b)(only where the local government offers it)
Veterans with a Permanent and Total Disability Exemption (RPTL 458-a(11)) - new local optionFull exemption (only where the local government offers it)

All New York property tax exemptions

By group in New York: Seniors · Veterans · Disability · Surviving spouses

Savings estimate for Tioga County

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Exemption

Value taken off ($)

Filled in when the exemption is a fixed dollar amount. You can change it.

Tax rate (%)

New York median effective rate: 1.55% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective 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). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Tioga County

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Do you own the home and live in it as your main home?

Your age, or the year you were born

Leave empty if you'd rather not say.

Are you a veteran?

Do you have a permanent disability?

Are you the surviving spouse of a veteran, service member or first responder?

Yearly household income ($)

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Tioga County

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.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Senior Aged Exemption (RPTL 467) – Tioga CountyDisability & Limited Income Exemption (RPTL 459-c) – Tioga CountyBasic STAR (School Tax Relief) credit or exemption (statewide)Enhanced STAR (statewide)Senior Citizens Exemption (RPTL 467) / NYC Senior Citizen Homeowners' Exemption (SCHE) (statewide)Exemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE) (statewide)Alternative Veterans Exemption (RPTL 458-a) and Cold War Veterans Exemption (RPTL 458-b) (statewide)Veterans with a Permanent and Total Disability Exemption (RPTL 458-a(11)) - new local option (statewide)

Questions about property tax exemptions in Tioga County

What property tax exemptions are there in Tioga County?

Where do I apply for a property tax exemption in Tioga County?

Tioga County Real Property Tax Services Phone: 607-687-8661 Address: Ronald E. Dougherty County Office Building, 56 Main Street, Owego, NY 13827. Also: Your city or town assessor, which where you file the senior (RP-467), disability (RP-459-c), veterans (RP-458-a/b) and other local exemption applications; the county office does not grant them. Also: NYS Department of Taxation and Finance – STAR, which state program: register for the Basic/Enhanced STAR credit.

When is the deadline to apply in Tioga County?

Senior Aged Exemption (RPTL 467) – Tioga County: Taxable status date (March 1) Disability & Limited Income Exemption (RPTL 459-c) – Tioga County: Taxable status date.

Is there an income limit for Tioga County’s local breaks?

Senior Aged Exemption (RPTL 467) – Tioga County: County taxes (2023 scale): 50% up to $14,999; sliding scale to 5% up to $23,398.99. Town limits range from $9,200 (Barton, Berkshire, Newark Valley, Spencer) to $16,999 (Richford); see the table. Disability & Limited Income Exemption (RPTL 459-c) – Tioga County: County taxes (2023 scale): 50% up to $9,200; sliding scale to 5% up to $17,599.99.

Do I have to reapply every year in Tioga County?

Senior Aged Exemption (RPTL 467) – Tioga County: Every year. Disability & Limited Income Exemption (RPTL 459-c) – Tioga County: Every year.

Good to know in Tioga County

For the 2027 assessment roll, exemption applications are due by the taxable status date: March 1 in all 9 cities/towns. (ORPTS Municipal Profiles; confirm with your assessor.)
School district 50% limits (2023): Owego-Apalachin $15,000; Spencer-Van Etten $9,200; Tioga $9,300; Union-Endicott $12,025; Candor $10,001; Newark Valley $7,200; Ithaca $24,000; Dryden $19,500.

Think your assessed value is too high? See how to appeal in Tioga County.

Sources

Tioga County – Real Property & Assessment Rolls
Tioga County Municipalities Exemption Scales 2023
Tioga County School District Exemption Scales 2023
data.ny.gov – Summary of Real Property Tax Exemptions by Code by Municipality (roll year 2025)
NYS Tax Department – ORPTS Municipal Data Portal (Municipal Profiles)
No county figure was available, so the estimate uses the New York median effective 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).

Last checked: Oct 2026.