Senior Citizens exemption — eligibility
| Requirement | Detail |
|---|---|
| Age | At least 65 years old by December 31 of the year before the benefit year |
| Ownership | 12 consecutive months of ownership before filing (statutory exceptions for spouse transfer, etc.) |
| Residency | Must be primary residence |
| Income limit (full 50% benefit) | Set locally between $3,000 and $50,000 — check with your town assessor |
| Income limit (20% benefit — sliding scale) | $55,700 |
| Income limit (10% benefit) | $57,500 |
| Income limit (5% benefit) | $58,400 |
How the sliding scale works
NY State law lets each municipality choose how generous the senior exemption is. There are three options:
- Up to 50% exemption with the locally-set income cap (e.g., your town picks $50,000)
- Sliding scale giving partial exemptions to seniors above the local cap:
- 20% exemption if income ≤ $55,700
- 10% exemption if income ≤ $57,500
- 5% exemption if income ≤ $58,400
- No exemption (rare on Long Island — almost every LI town offers some form)
The exemption reduces taxable assessed value by the chosen percentage — affecting county, town, AND school tax components.
How to apply
- First-time: file Form RP-467 with your town assessor by March 1 (or your town’s exemption deadline)
- Renewal: file Form RP-467-Rnw annually with your assessor
- If you weren’t required to file federal income tax: also file Form RP-467-Wkst
NY State publishes forms at tax.ny.gov/pit/property/exemption/seniorexempt.htm.
Frequently asked questions
Does this stack with Enhanced STAR?
Yes. Separate programs with separate eligibility. If you qualify for both, you receive both.
What income counts?
For the Senior exemption, all income (Social Security, pensions, dividends, rental, IRA distributions). This is different from Enhanced STAR, which excludes taxable IRA distributions.
I just turned 65 mid-year. When does this start?
You’re eligible for the benefit year following the year you turn 65 (as of December 31 of the prior year). So if you turn 65 in March 2026, file by March 2027 for the 2027-28 benefit year.
My income is just over my town’s cap. Do I still qualify?
You’d miss the 50% exemption, but if your town adopted the sliding scale, you’d get a 20% exemption (income below $55,700), 10% (below $57,500), or 5% (below $58,400).
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Sources and citations
- NY Tax & Finance — Senior citizens exemption tax.ny.gov
- BSK — Expanded senior exemption legislation (Dec 5, 2025) tax.ny.gov
Last verified May 11, 2026. Tax rules change; we re-check every page each quarter.
Educational content and estimates only, not legal, tax or financial advice. Verify with your county or town receiver, an attorney or a CPA before making financial decisions.