New York Property Tax Exemptions
Every verified statewide exemption in New York, with eligibility cited to statute and estimated savings. Local-option programs your county or city may add are out of scope — confirm those with your assessor.
Data as of July 2026.
Programs at a glance
| Program | For | Mechanism | Benefit | Scope | Deadline |
|---|---|---|---|---|---|
| Basic STAR (School Tax Relief) | Homestead Exemption | Value reduction | $30,000 | School only | New applicants register for the STAR credit with NYS Tax Department; STAR exemption applications are filed with the local assessor by the local taxable status date (commonly March 1). |
| Enhanced STAR (School Tax Relief) for Senior Citizens | Senior (65+) Exemption | Value reduction | $88,500 | School only | STAR credit: register with NYS Tax Department. Enhanced STAR exemption: file Form RP-425-E (and RP-425-IVP) with the local assessor by the local taxable status date (commonly March 1). |
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Looking for county-specific figures?
County pages estimate savings against that county's own effective tax rate. Open the calculator to pick your county and enter your details.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.