Information for Low Income Senior Citizens
► All owners must be at least 65 years of age.
(exception: husband & wife, siblings: one must be 65 or older)
► Sliding Scale Exemption: 5% to 50%
► Must be primary residence of all owner(s).
► 12 consecutive months of ownership required.
► Income Based exemption: Less than $32,400.
► Owners receiving this exemption are automatically qualified for
Enhanced STAR exemption provided by Real Property Tax Law 425
► Must apply annually - 716-851-5758 Senior Tax Office