Updated Income Levels have been adopted (February 2023)
Senior Citizens' Exemption
Filing deadline: May 1
If you are a senior citizen 65 years of age or older by December 31, and your income is less than $58,400, you may be eligible for this exemption on a sliding scale basis (the current income range is $50,000 to $58,399.99). If the owners are married, only one must be at least 65 years of age. Proof of age and income must accompany all applications. Annual renewal is required.
To apply for the Senior Citizens' Exemption, use forms RP-467 and RP-467-INS, available from New York State (NYS) Department of Taxation and Finance's Exemptions Page.
Under this exemption qualifying persons must have documented evidence of their disability and must meet income limitations. The property must also be the owner's primary residence. The gross income from all sources is on a sliding scale basis (the current income range is $50,000 to $58,399.99). Annual renewal is required. As proof of disability, the owner must supply one of the following:
An award letter from Social Security Administration certifying the applicant's eligibility to receive either Social Security Disability Insurance (SSDI) or Supplemental Social Security (SSI).
For visual disabilities, a certificate from the State Commission for the Blind and Visually Handicapped stating that the applicant is legally blind is required.
To apply for the Disability Exemption, use forms RP-459-C and RP-459-C INS, available from the NYS Department of Taxation and Finance's Exemptions Page. To learn more, visit the NYS Department of Taxation and Finance's Persons with Disabilities Page.