716-297-2150 ext. 130
716-297-2150 ext. 129
STAR EXEMPTION (School Tax Relief)
All exemption applications must be returned to the Assessor’s Office by March 1 (of every year).
Senior Exemption (65 and over) must be filed in the Assessor’s Office by March 1, (of every year). This exemption must be renewed every year.
- 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 $28,500.00
- 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
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.
- 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. 129)
Board of Assessment Review Committee