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

Tompkins County, NY property tax exemptions (2026)

The property tax breaks that are set or run locally in Tompkins 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 Tompkins County

In Tompkins 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 10 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 4 and the volunteer firefighter/ambulance exemption in 8 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. Here the County Department of Assessment takes every application; the county gives seniors 65% off up to $37,400 of income and 50% up to $40,400 (partial to $48,800), and the City of Ithaca uses $50,000.

Apply at: Tompkins County Department of Assessment
Phone: (607) 274-5517
Local breaks: Senior Citizens Exemption (RPTL 467) – Tompkins County, Low Income Disability Exemption (RPTL 459-c) – Tompkins County
Tax year: 2026

Where to apply in Tompkins County

Tompkins County Department of Assessment

Phone: (607) 274-5517
Address: 31 Dutch Mill Road, Ithaca, NY 14850

Official exemptions page

Other offices

NYS Department of Taxation and Finance – STAR – state program: register for the Basic/Enhanced STAR credit

Local exemptions in Tompkins County

Seniors

Senior Citizens Exemption (RPTL 467) – Tompkins County

County taxes: 65% off the assessed value with income up to $37,400, 50% up to $40,400, then a sliding scale down to 5% below $48,800.

Set by: county
Tax year: 2026
Who qualifies: Owners 65 or older, primary residence.
Income limit: County: 65% ≤ $37,400; 50% ≤ $40,400; partial up to $48,800. City of Ithaca $50,000 (to $58,400); Towns of Enfield, Ithaca, Lansing, Ulysses: 65% ≤ $33,500, 50% ≤ $36,500 (to $44,900). School districts range from $7,200 (Newark Valley) to $35,000 (Ithaca, Lansing, Newfield, Trumansburg).
How to apply: File Form RP-467 (first time) or RP-467-Rnw with the Tompkins County Department of Assessment (it is the assessor for every town and the City of Ithaca); applications may be emailed.
Form: Form RP-467
Deadline: Taxable status date (March 1)
Renewal: Every year

Source: official page

Disability

Low Income Disability Exemption (RPTL 459-c) – Tompkins County

County taxes: 50% up to $40,400, sliding scale down to 5% below $48,400.

Set by: county
Tax year: 2026
Who qualifies: Owners with a disability and limited income. Offered by the county, all towns, the City of Ithaca and the villages, but only some school districts (Dryden, Ithaca, Lansing, Newfield, Trumansburg).
Income limit: County: $40,400 (to $48,400).
How to apply: File Form RP-459-c with the County Department of Assessment.
Form: Form RP-459-c
Deadline: Taxable status date (March 1)
Renewal: Every year

Source: official page

Amounts by taxing unit in Tompkins 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 10 cities and towns in Tompkins County added together (2025 rolls) – a total of local records, not a sign that the county itself grants the exemption	total	found in 10 of 10 cities/towns (1,479 exemption records in all, not homes)	found in 10 of 10 cities/towns (59 exemption records in all, not homes)	found in 10 of 10 cities/towns (1,540 exemption records in all, not homes)	found in 4 of 10 cities/towns (47 exemption records in all, not homes)	found in 8 of 10 cities/towns (57 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
City of Ithaca	city	yes – granted here by at least one level of government (county, city/town, school district or village); 267 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); 9 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); 94 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	$50,000 (ss to $58,400)	$50,000 (ss to $58,400)	official
Town of Caroline	town	yes – granted here by at least one level of government (county, city/town, school district or village); 86 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); 86 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); 4 exemption records on the 2025 roll, not a count of homes	$36,500 (ss to $44,900)	$36,500 (ss to $44,900)	official
Town of Danby	town	yes – granted here by at least one level of government (county, city/town, school district or village); 72 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); 6 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); 99 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); 7 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); 13 exemption records on the 2025 roll, not a count of homes	$35,000 (ss to $43,400)	$35,000 (ss to $43,400)	official
Town of Dryden	town	yes – granted here by at least one level of government (county, city/town, school district or village); 226 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); 8 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); 293 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); 5 exemption records on the 2025 roll, not a count of homes	$36,500 (ss to $44,900)	$36,500 (ss to $44,900)	official
Town of Enfield	town	yes – granted here by at least one level of government (county, city/town, school district or village); 101 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); 7 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); 99 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	65% up to $33,500; 50% up to $36,500; ss to $44,900	$35,000 (ss to $43,400)	official
Town of Groton	town	yes – granted here by at least one level of government (county, city/town, school district or village); 177 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); 5 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); 197 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); 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); 3 exemption records on the 2025 roll, not a count of homes	$35,000 (ss to $43,400)	$35,000 (ss to $43,400)	official
Town of Ithaca	town	yes – granted here by at least one level of government (county, city/town, school district or village); 164 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); 7 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); 168 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); 13 exemption records on the 2025 roll, not a count of homes	65% up to $33,500; 50% up to $36,500; ss to $44,900	$36,500 (ss to $44,900)	official
Town of Lansing	town	yes – granted here by at least one level of government (county, city/town, school district or village); 143 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); 6 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); 226 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); 25 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	65% up to $33,500; 50% up to $36,500; ss to $44,900	$35,000 (ss to $43,400)	official
Town of Newfield	town	yes – granted here by at least one level of government (county, city/town, school district or village); 140 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); 5 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); 142 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); 15 exemption records on the 2025 roll, not a count of homes	65% up to $30,500; 50% up to $33,500; ss to $44,900	$20,500 (ss to $28,900)	official
Town of Ulysses	town	yes – granted here by at least one level of government (county, city/town, school district or village); 103 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); 136 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	65% up to $33,500; 50% up to $36,500; ss to $44,900	$36,500 (ss to $44,900)	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 Tompkins 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 Tompkins 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 Tompkins 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 Citizens Exemption (RPTL 467) – Tompkins CountyLow Income Disability Exemption (RPTL 459-c) – Tompkins 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 Tompkins County

What property tax exemptions are there in Tompkins County?

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

Tompkins County Department of Assessment Phone: (607) 274-5517 Address: 31 Dutch Mill Road, Ithaca, NY 14850. 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 Tompkins County?

Senior Citizens Exemption (RPTL 467) – Tompkins County: Taxable status date (March 1) Low Income Disability Exemption (RPTL 459-c) – Tompkins County: Taxable status date (March 1)

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

Senior Citizens Exemption (RPTL 467) – Tompkins County: County: 65% ≤ $37,400; 50% ≤ $40,400; partial up to $48,800. City of Ithaca $50,000 (to $58,400); Towns of Enfield, Ithaca, Lansing, Ulysses: 65% ≤ $33,500, 50% ≤ $36,500 (to $44,900). School districts range from $7,200 (Newark Valley) to $35,000 (Ithaca, Lansing, Newfield, Trumansburg). Low Income Disability Exemption (RPTL 459-c) – Tompkins County: County: $40,400 (to $48,400).

Do I have to reapply every year in Tompkins County?

Senior Citizens Exemption (RPTL 467) – Tompkins County: Every year. Low Income Disability Exemption (RPTL 459-c) – Tompkins County: Every year.

Good to know in Tompkins County

For the 2027 assessment roll, exemption applications are due by the taxable status date: March 1 in all 10 cities/towns. (ORPTS Municipal Profiles; confirm with your assessor.)
Tompkins is one of two New York counties (with Nassau) where the county itself is the assessor, so every exemption application goes to the County Department of Assessment.

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

Sources

Tompkins County Department of Assessment
Tompkins County – Low-Income Senior and Disability Exemption Scales (10/21/2026)
Tompkins County – All Local Option Exemptions by Municipality (5/19/2025)
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.