- All owners must be at least 65 years of age. (exception: husband & wife, siblings: one must be 65 or older)
- Sliding Scale Exemption: 5% to 50%
- Must be primary residence of all owner(s).
- 12 consecutive months of ownership required.
- Income Based exemption: Less than $37,399.
- Owners receiving this exemption are automatically qualified for Enhanced STAR exemption provided by Real Property Tax Law 425
- Must apply annually – (716) 851-4374 Tax Exemption Office