Town Hall: 1280 Titus Avenue • Rochester, NY 14617 | (585) 467-8840

Exemption Information

APPLICATION DEADLINE: MARCH 1ST


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 - $90,550* or less for the 2021-2022 school year. *Subject to change.

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 Town Cover Letter: Click Here
Enhanced STAR Application: RP-425-E Form
Enhanced STAR Income Verification Program: RP-425-IVP Form

Senior Citizens

For residential property with owner 65 or older, which is the primary residence of the owner, maximum household income of $37,400 for Town/County; School district maximums differ.  

RP-467 Town Cover Letter: Click Here
Instructions – RP-467 Instructions
Application – RP-467 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

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

Disabled

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 $37,400 for Town/County; School district maximums differ.

Instructions – RP-459 Instructions
Application – RP-459C Form
Renewal – RP-459-c-Rnw Form

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-485-a Instructions
Application – RP-485-a 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

Irondequoit logo

1280 Titus Avenue
Rochester, NY 14617

Town Hall:    (585) 467-8840

Police Dept: (585) 336-6000


ICAT@irondequoit.gov

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