Senior Citizen's Exemption

Senior Citizen's Exemption Low Income

The Senior Citizen's Exemption is an additional exemption for some low-income senior citizens.

The exemption covers a portion of municipal town and county taxes and school taxes and is available to homeowners age 65 or older with an income of $37,400 or less. The town and county have adopted the higher amount of $58,400.

Homeowners applying for the first time or renewing the Senior Citizen's Low Income Exemption must fill out the appropriate application and submit their 2022 Income Tax return. If you do not file an income tax return there is a list of the income included and not included for calculation in the Instructions for Senior Citizens Low Income Application RP-467-I. See links below.

The Senior Citizen's Low Income Exemption is a separate exemption from the Enhanced STAR, which is only applied to your school taxes. A Senior Citizen applying for the Senior Citizen Low-Income exemption must also fill out an Enhanced STAR application (PDF) and include their 2021 income tax return. See the STAR Program page for details and all forms needed.