Property Tax Exemptions
Annual filing deadline for all STAR exemption forms is March 1st
The New York State School Tax Relief program provides a STAR Basic exemption from school taxes for owner occupied, primary residences. Under the Basic Exemption, it is not necessary to reapply in subsequent years, but you must notify the Assessor if your primary residence changes. Senior citizens (aged 65 and older) with 2015 adjusted gross incomes not exceeding $86,000 may qualify for a larger "Enhanced" exemption. Every year senior citizens must reapply for the Enhanced STAR exemption and submt a copy of their NYS or Federal tax return to the assessor.
Basic STAR application forms are available below. You may also contact Town Of Greenville Assessor's Office for a print copy of these forms.
Basic STAR Exemption Applications
Senior Citizens Exemption
To qualify for an additional reduction in property taxes, seniors must be 65 or older and must meet certain income limitations. If they qualify for the Senior Citizen Exemption, a senior will automatically qualify for the Enhanced STAR exemption. The income limitation is based upon the gross income for the tax year prior to the date of the application. Each year, a renewal application and the prior year's income information must be filed with the Assessor's office to continue the exemption.
Property owned by persons who rendered military service during defined periods of war and/or by veterans who received expeditionary medals, may be eligible for a limited exemption from property taxes. The veteran must supply a copy of their separation papers, Form DD 214, with the application. It is not necessary to reapply for this exemption once granted. This exemption does not apply to school taxes.
Veterans Service Connected Disability
When a veteran has received a service connected disability rating, there is an additional exemption equal to one half of the disability rating. Verification of the disability rating must be provided by submission of written evidence from the Veterans Administration of the Department of Defense.
Disabled Persons with Limited Income
Persons with specific disability and a limited income may be eligible for a reduction in property taxes. To qualify, documented evidence of the disability and gross income (Income includes full Social Security benefits, unemployment insurance, interest earned, disability and workers compensation payments and any other type of income received) must be submitted with the application. An exemption from schoool taxes cannot be granted if a child who attends public elementary or secondary school resides on the property. This exemption must be renewed each year.
Persons with property located in an agricultural district that is used for agricultural production may be eligible for a reduction in property taxes under certain conditions. The owner must have 7 or more acres of land used in agricultural production during the previous 2 years for the sale of crops, livestock or livestock products, wth an average annual gross sales value of $10,000 or more. Before filing the exemption form, the property owner must have a soil group worksheet prepared by the county Soil and Water Conservation District Office of the NYS Dept of Agriculture and Markets. The exemption must be renewed each year.
Capital Improvement Exemption
Section 421-f of the Real Property Tax Law authorizes a partial exemption from real property taxation of the increase in assessed value attributable to reconstruction, alterations or improvements made to residential property. The property for which the exemption is sought must be a 1 or 2 family house. The major percentage of the house after the improvement must be at least 5 years old. The improvement must be to the house or attached to the house. The increase in assessed value from the improvement must be between $3,000 and $80,000.