Assessor

Clerk/Secretary

Darleen Sullivan

Property Tax Exemptions

STAR EXEMPTION (School Tax Relief)

All exemption applications must be returned to the Assessor’s Office by March 1 (of every year).

Application: http://www.orps.state.ny.us/ref/forms/pdf/rp425.pdf

Renewal: http://www.orps.state.ny.us/ref/forms/pdf/rp425rnw.pdf

BASIC STAR requirements:

• You must own the property for which you are applying for the exemption.
• The property must be your primary residence.

ENCHANCED STAR requirements:

• Owner is at least 65 years old
• Own the property
• The property is your primary residence
• *Income is less then $63,750.00 (IRA distribution not included)
• Enhanced STAR application must be renewed every year.

*If you need a worksheet to help you calculate your income click below.

http://www.orps.state.ny.us/ref/forms/pdf/rp425worksheet.pdf

If you don’t want to worry about renewing your Enhanced STAR exemption and you file a New York State Tax Return click here for information on the Income Verification Program. http://www.orps.state.ny.us/ref/forms/pdf/rp425ivp.pdf

To apply for the exemption complete an Application and return it the Assessor’s Office by March 1 (of every year).

For Applications visit the above listed web sites or contact the Town of Niagara Assessor’s Office, 7105 Lockport Road Niagara Falls NY 14305

Over 65 Exemption

Application: http://www.orps.state.ny.us/ref/forms/pdf/rp467.pdf

Instructions: http://www.orps.state.ny.us/ref/forms/pdf/rp467ins.pdf

Renewal: http://www.orps.state.ny.us/ref/forms/pdf/rp467rnw.pdf

Must be filed in the Assessor’s Office by March 1, (of every year).

This exemption must be renewed every year.

Requirements:

• Must be at least 65 years old (If property is owned by husband and wife only one must be 65 yr. old.)
• Owner & occupant of property
• *Maximum income allowed is $22,524.99
• Proof of age and ownership needs to be provided with the original application only.
• *Income includes but not limited to:
  • Federal income tax return for previous year (if filed)
  • Social Security
  • Pensions and Retirement
  • Interest and dividends
  • Interest only on IRA’s or Annuities (distributions not included)
  • Rental Income
  • Compensation

To apply complete the application and return it to the Assessor’s office by March 1 (of every year).

Applications are available at the above listed web site or the Assessor’s office at the Town Hall, 7105 Lockport Road, Niagara Falls, NY 14305.

Alternative Veteran’s Exemption

Application: http://www.orps.state.ny.us/ref/forms/pdf/rp458a.pdf

Instructions: http://www.orps.state.ny.us/ref/forms/pdf/rp458ains.pdf

Requirements:

• Own the property (provide copy of deed)
• The property is your primary residence
• *Served on active duty during the eligible period of time
• Honorable Discharged Veteran (provide copy of discharge,DD214)
• *Eligible periods:
  • World War II – December 7, 1941 – December 31, 1946
  • Korean War – June 27, 1950 – January 31, 1955
  • Vietnam War – December 22, 1961 – May 7, 1975
  • Persian Gulf Conflict – August 2, 1990 – undetermined
  • * Lebanon – June 1, 1983 – December 1, 1987
  • * Grenada – October 23, 1983 – November 21, 1983
  • *Panama – December 20, 1989 – January 31, 1990

*Veterans of these crises must actually have served there and received an expeditionary medal for that service.

The eligible War Veteran will receive 15% exemption and an additional 10% exemption if the service was in a combat zone or theater.

Veterans with a service connected disability may be eligible for an additional partial exemption equal to one-half of the disability rating.

To apply complete the application and return it to the Assessor’s Office by March 1(of every year).

Applications are available at the above listed web site or the Town of Niagara Assessor’s Office, 7105 Lockport Road Niagara Falls NY 14305 (716-297-2150 ext. 130)

Board of Assessment Review Committee

William Bolents

Dennis Collins

Guido Virtuoso

Sandra Villani

Walter Wrobel

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