STAR Exemption (School Tax Relief)
New property owners can register for a STAR Credit at NYS Dept. of Taxation and Finance
Due to new legislation, New York State Dept. of Taxation and Finance (NYSTF) is changing the STAR exemption program to a credit program. This means that new property owners filing for STAR benefits will receive a check directly from New York State instead of receiving a property tax exemption. The amount of the benefit will be the same. Please see the information below to see how this may affect Basic and Enhanced STAR exemptions.
Basic Star
Available for owner-occupied, primary residences where the resident owners’ and their spouses’ income is less than $500,000.
Property owners who currently receive a Basic STAR exemption on their school tax bill will continue to receive the exemption unless their household income is above $250,000. If household income is above $250,000; homeowners will have to register with the New York State Dept. of Taxation and Finance for the STAR credit.
New property owners must register with New York State Dept. of Taxation and Finance - Not the Town of Irondequoit - at NYSTF, or contact the NYSTF Call Center at (518) 457-2036 to receive Basic STAR. These property owners, if eligible, will receive a check in the amount of their benefit and NOT a reduction on their school tax bill.
Enhanced STAR
Provides an increased benefit for the primary residences of senior citizens (age 65 and older) with qualifying incomes - $93,200 or less for the 2023-2024 school year.
Property owners who currently receive an Enhanced STAR exemption on their school tax bill will continue to receive the benefit as an exemption on their school tax bill.
New property owners must register with New York State Dept. of Taxation and Finance - Not the Town of Irondequoit - at NYSTF, or contact the NYSTF Call Center at (518) 457-2036 to receive Enhanced STAR. These property owners, if eligible, will receive a check in the amount of their benefit and NOT a reduction on their school tax bill.
RP-425 Instructions: Click Here
Enhanced STAR Application: RP-425-E Form
Enhanced STAR Income Verification Program: RP-425-IVP Form
Partial Tax Exemption for Senior Citizens
For residential property with owner 65 or older, which is the primary residence of the owner, maximum household income of $58,400. Income limits vary for savings on Town, County, and School Taxes.
Instructions – RP-467 Instructions
Application – RP-467 Form
Renewal - RP-467 Renewal Form
Resident Declaration - Form
Veterans
For residential properties owned by a veteran (or unmarried surviving spouse) which is the primary residence of the owner, who served in the U.S. armed forces during a period of war as specified in RPTL 458a. There are three different property tax exemptions available to veterans who have served in the U. S. Armed Forces, including veterans who have served in the U.S. Army, Navy, Air Force, Marines and Coast Guard. For information on available veterans’ exemptions please go to: Veterans' Exemptions
Vet Exemption Instructions - Click Here
Alternative Veterans’ Exemption:
Instructions – RP-458-a Instructions
Application – RP-458-a Form
Cold War Veterans’ Exemption:
Instructions – RP-458-b Instructions
Application – RP-458-b Form
Eligible Funds Exemption:
Instructions – RP-458 Instructions
Application – RP-458 Form
Partial Tax Exemption for Persons with Disabilities
For residential property with an owner and primary resident who receives Social Security disability payments, Railroad Retirement disability benefits, or has a state certificate designating them as legally blind. The maximum household income of $58,400. Income limits vary for savings on Town, County, and School Taxes.
Instructions – RP-459 Instructions
Assessor's Instructions - RP-459 Assessor's Instructions
Application – RP-459C Form
Renewal – RP-459-c-Rnw Form
Resident Declaration - Form
Volunteer Firefighters/Ambulance Workers
The exemption is available only to volunteer members of incorporated volunteer fire companies, fire departments, or incorporated ambulance services who have been certified as being enrolled members for at least two years.
In addition an enrolled member who has accrued more than 20 years of active service may be granted the exemption for the remainder of their life, as long as the member’s primary residence is located within Monroe County.
Assessor's Instructions - RP-466k Instructions
Application - RP-466-k Form w/Instructions
Capital Improvements to Residential Property
For one and two family houses which have undergone reconstruction, alteration, or improvement. The cost of the improvements must be at least $3,000. Expenditures for maintenance do not qualify. The exemption applies to an increase in assessed value due to the improvements.
Instructions – RP-421-f Instructions
Application – RP-421-f Form
Business Investment Exemption
For construction, alteration, or improvement of commercial or industrial property. The cost of the improvements must be at least $10,000. Expenditures for maintenance do not qualify. The exemption applies to a resultant increase in assessed value due to the improvements.
Instructions – RP-485-b Instructions
Application – RP-485-b Form
Important Links
Mail forms to:
Assessor's Office
Town of Irondequoit
1280 Titus Avenue
Rochester, NY 14617
