Real Property Tax Exemption Information and Forms

General Information

The Assessment Office administers all partial tax exemptions, as allowed under the NYS Real Property Tax Law, to property owners who meet certain eligibility requirements. The most common residential exemptions are:  STAR (School taxes only), Senior Citizen, Disability with Limited Income, and Veterans (Town and County taxes only).

Listed below is a summary of these exemptions. Please contact the Assessment Office for additional information at (585) 223-0770, Monday through Friday, 9:00 AM to 5:00 PM.

All applications are due by March 1^st of each year, as required by NYS Real Property Tax Law. Applications may be submitted in person or by mail to the Assessment Office located at 1350 Turk Hill Road, Fairport NY 14450.

STAR Exemption (Appears directly on school tax bill)

• For complete and up-to-date information concerning the School Tax Relief (Star) programs, please go to the NYS website at https://www.tax.ny.gov/pit/property/star/default.htm
• Available for property purchased and received a STAR exemption prior to March 1, 2015.

STAR Credit Check (receive check from State)

• Homeowners purchasing property after March 1, 2015 or have not received a STAR Exemption prior to March 1, 2015, must register with the New York State Department of Taxation and Finance for the STAR Credit Program.
• Homeowners currently receiving a STAR Exemption on their school bill may switch to the STAR Credit Program to receive a check if they wish. If a home owner switches to the credit program, there may be future increases to the check amount. The exemption program will not receive future increases.
• Register for the STAR Credit Program here: “Register for STAR” https://www.tax.ny.gov/pit/property/star/default.htm or by calling (518) 457-2036, Monday through Friday from 8:30 a.m. to 4:30 p.m.

Both the Basic STAR and Enhanced STAR are available through the STAR Exemption and STAR Credit Check programs. 

For complete STAR program qualifications including income limits, please go to the above referenced NYS website.  

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.

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/

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 change after June 15^th, 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

• For the Basic STAR – 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 the 2024 Assessment Roll is $500,000 based on your 2022 income tax return. After January 1, 2025, your income will be based on your 2023 income.

• For the Enhanced STAR Credit – all owners must be at least 65 years old by December 31, 2025 (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 2024 is $98,700 based on your 2022 income tax return.

• Income eligibility is calculated using the adjusted gross income minus the taxable portion of any IRA distribution.

• Homeowners can qualify for only one Enhanced STAR program, not both.

Senior Citizen Exemption

The Senior Citizen exemption can provide tax savings on County, Town, Village and/or School taxes. For the 2025 assessment roll, this exemption is based on 2023 income.

County and Village of Fairport Taxes

• Income below $50,000 receives a 50% exemption. Income between $50,000 and $58,400 receives an exemption based on a sliding scale between 5% and 45%.
• Monroe County, East Rochester School and Penfield School do not allow unreimbursed (out-of-pocket) medical expense deductions.
• Town of Perinton, Village of Fairport, Fairport School, Pittsford School and Victor School allow unreimbursed (out-of-pocket) medical expense deductions from the Adjusted Gross Income (AGI) when receipts are provided.

Town and School Taxes

• Income below $29,000 receives a 50% exemption. Income between $29,000 and $37,400 receives an exemption based on a sliding scale between 5% and 45%.

General Information

• The income formula is:       
  • Federal Adjusted Gross Income
  • Minus Taxable IRA
  • Minus Taxable Social Security
  • Plus Total Social Security
  • Plus Tax-Exempt Interest
  • Plus any Losses greater than $3000 claimed on Schedule C, D, E, and F
  • Minus unreimbursed Medical Expenses in those taxing jurisdictions that allow this deduction
• Owner must provide a complete copy of their 2023 income tax returns (Federal and State), including Schedules C, D, E, and F and all corresponding 1099’s used to prepare their tax return.
• Property must be the property owner’s primary and legal residence.
• Property must be used for residential purposes.
• All owners must be 65 years of age by December 31, 2025 (unless owners are spouses or sibling co-owners; then, only one owner needs to be 65).
• Owner must apply with the Perinton Assessment Office by March 1^st each year.
• The Senior Citizens exemption is in addition to the Enhanced STAR programs.
• This exemption does not apply to any Special District charges (i.e. fire, ambulance, lighting, parks, sewer special district, etc.) but does apply to Library taxes.

Alternative Veteran Exemption

Must be the primary residence of an honorably discharged veteran who served during a designated period of war. Benefits will be given to those who were in active duty, a combat zone and who have a service-connected disability. A copy of the DD-214 (separation/ discharge papers) and the disability rating certification (if applicable) is required. This exemption applies only to town, county and village taxes. The exemption does not have to be renewed, but a new application must be submitted if you move to another property or your disability rating changes.

Application for Alternative Veterans Exemption from Real Property Taxation – RP-458a

Cold War Veteran Exemption

Application for Cold War Veterans Exemption from Real Property Taxation – RP-458b

Persons with Disabilities with Limited Income

The Persons with Disabilities and Limited Income exemption can provide a tax savings on a sliding scale from 5% to 50% for Town, County, Village and/or School taxes.  

Town, Village and School Taxes

• Income below $29,000 would receive a 50% exemption. Total 2023 household income must be less than $37,400.
• Un-reimbursed (out-of-pocket) medical expenses from 2023 may be deducted from total household income for Town and Village taxes. Receipts must be provided.

County Tax

• Income below $50,000 would receive a 50% exemption. Total 2023 household income must be less than $58,400.
• The County does not allow un-reimbursed (out-of-pocket) medical expenses to be deducted from household income.

General Information

• The income formula is:       
  • Federal Adjusted Gross Income
  • Minus Taxable IRA
  • Minus Taxable Social Security
  • Plus Total Social Security
  • Plus Tax-Exempt Interest
  • Plus any Losses greater than $3000 claimed on Schedule C, D, E, and F
  • Minus unreimbursed Medical Expenses in those taxing jurisdictions allowing this deduction

• Owner must provide a complete copy of their 2023 income tax returns and all corresponding 1099’s for all wages, pensions, social security, dividends, capital gains, interest and any other income.

• Property must be the property owner’s primary and legal residence.

• Property must be used for residential purposes.

• Owner must apply with the Perinton Assessment Office by March 1^st each year.

• A person cannot receive the Persons with Disabilities and Limited Income exemption and Senior Citizens exemption concurrently.

• This exemption does not apply to any Special District charges (i.e. fire, ambulance, lighting, parks, sewer special district, etc.) but does apply to all Library taxes.

Application for Partial Tax Exemption for Real Property of Persons with Disabilities and Limited Incomes – RP-459c

Volunteer Firefighter/Ambulance Worker Exemption