Assessment Office

Assessment Office


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Please click the “Book Senior Exemption Appointment” Button to book an appointment for your application submittal.


The Assessment Office maintains an inventory of all parcels in the Town of Perinton in order to establish an assessed value for the equitable distribution of property taxes. 

Assessment changes may be made due to change in use, and/or issuance of a building permit for new construction, remodeling or demolition.

Note: There will be no Town-wide reassessment in 2024.

Tax Savings Through the STAR Credit Program is Still Higher Than the STAR Exemption

The School Tax Relief (STAR)* exemption provides a partial exemption from school taxes for most owner-occupied primary residences, one, two, or three-family residences, a farm dwelling, residential property held in a condominium or cooperative form of ownership, or a manufactured home.

As of 2016, the STAR exemption is no longer available to new applicants. New applicants must instead register with the State and receive the STAR savings in the form of a check directly from New York State, known as the STAR Credit.

Homeowners with an existing STAR exemption may continue to receive the exemption. When eligible, they may also upgrade from the Basic STAR to the Enhanced STAR exemption and receive the full additional savings to which they are entitled.  

Due to a law change in 2019, the amount of the STAR exemption savings will no longer increase, however the STAR Credit can still increase by as much as 2% annually. As a result, the STAR Credit savings is more than the STAR exemption savings in many cases.

This is especially true for the Enhanced STAR Credit vs. Enhanced STAR exemption savings because Enhanced STAR is increased statutorily in most years. In the Town of Perinton, seniors receiving the Enhanced STAR Credit can realize an additional STAR savings ranging from $65 to $157, depending on the school district. Special Note: Actual savings will be lower if your taxable assessment is not high enough to provide for the maximum STAR savings listed below.

Below is a table comparing the additional maximum savings between the STAR Credit vs. STAR exemption by school district within the Town of Perinton:

2023 Final STAR Credit Check Vs. STAR Exemption maximum savings amounts

Link to NYS website: https://www.tax.ny.gov/pit/property/star/comparison/

MunicipalitySchool DistrictEnhanced STAR Credit Maximum CheckEnhanced STAR exemption maximum savingsDifference between Enhanced STAR Credit and exemption savings Basic STAR Credit Max CheckBasic STAR exemption maximum savingsDifference between Basic STAR Credit and exemption savings
Town of PerintonPenfield$1,694.00$1,629.00$65.00 $662.08$662.08$0.00
Town of PerintonFairport$1,575.86$1,437.00$138.86 $600.87$600.87$0.00
Town of PerintonEast Rochester$1,828.92$1,701.00$127.92 $697.36$697.36$0.00
Town of PerintonPittsford$1,798.17$1,641.00$157.17 $685.64$685.64$0.00
Town of PerintonVictor$1,144.00$1,037.00$107.00 $476.70$461.00$15.70

Switching to the STAR Credit (Check) Can Save Tax Dollars

  • Homeowners already receiving the STAR exemption can switch to the STAR Credit anytime throughout the year. However, if you switch after June 15th, you will receive the STAR exemption for that year, and the STAR Credit check will begin the following year. However, if the current year’s STAR Credit is larger than the STAR exemption savings, the State will add the difference to your STAR Credit check the following year.
  • If you would like to switch or currently do not have a Basic or Enhanced Star exemption, you must register with the NYS Department of Taxation and Finance:  

Go to: https://www.tax.ny.gov/pit/property/star/

Or call 518-457-2036

Other Required Qualifications for STAR Credit until December 31, 2024

  • The applicant must be an owner and the property receiving the exemption must serve as the primary residence of at least one property owner.
  • Basic STAR Credit – Maximum allowable income for 2024 is $500,000 based on your 2022 income tax return.
  • Enhanced STAR Credit – all owners must be at least 65 years old by December 31, 2024 (unless owners are husband & wife or sibling co-owners; then, only one owner needs to be 65, but the property must be the primary residence of the owner who is age-eligible).
  • Enhanced Star Credit – Maximum allowable income for 2023 is $93,200 based on your 2021 income tax return.
  • Enhanced Star Credit – Maximum allowable income for 2024 is $98,200 based on your 2022 income tax return.
  • Income eligibility is calculated using the adjusted gross income minus the taxable portion of any IRA distribution.
  • Note: Homeowners can only qualify for one STAR program (check or exemption), not both.

*Authorized under NYS Real Property Tax Law Section 425, signed into law August 7, 1997

Contact Information


Email: Assessor
Wayne Pickring

Wayne Pickering, IAO

Perinton Town Assessor

(585) 223-0770