Real Property Tax Exemption Information and Forms

General Information

The Assessment Office administers the partial tax exemptions, as allowed under the NYS Real Property Tax Law. The most common residential exemptions are: 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.

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

Note: The School Tax Relief (STAR) program is now administered by the New York State Department of Taxation and Finance. All new applicants are required to register online at:  https://www.tax.ny.gov/pit/property/star/ or call (518) 457-2036, Monday through Friday from 8:30 a.m. to 4:30 p.m.

Senior Citizen Exemption

The Senior Citizen exemption can provide tax savings on County, Town, Village and/or School taxes. For the 2026 assessment roll, this exemption is based on 2024 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 2024 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, 2026 (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 2024 household income must be less than $37,400.
• Un-reimbursed (out-of-pocket) medical expenses from 2024 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 2024 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

School Tax Relief (STAR) Programs

The School Tax Relief (STAR) program provides partial tax relief from school taxes for most owner-occupied primary residences. For complete and up-to-date information concerning the Star programs, please go to the NYS website at: https://www.tax.ny.gov/star/

There are two STAR programs: 1) STAR Exemption and 2) STAR Credit Check:

1. STAR Exemption (Appears directly on school tax bill)

The STAR Exemption was authorized under NYS Real Property Tax Law Section 425 and signed into law August 7, 1997. The STAR exemption is slowly being phased out. All the exemption application forms have been removed from the State of New York website.

Homeowners currently receiving a STAR exemption may keep the exemption until the property is transferred to a new owner or the owner/property no longer qualifies.

For property owners who are receiving a Basic Star exemption as of January 1, 2026, the State of New York will annually notify the Town Assessment Office when a property owner qualifies for the Enhanced Star exemption and will direct the Assessment Office to grant the exemption.

Qualifications for STAR Exemption

• Property must be a one, two, or three-family residences, a farm dwelling, residential property held in a condominium or cooperative form of ownership, or a manufactured home.
• The applicant must be an owner and the property receiving the exemption must be the primary residence of the owner who is age eligible.
• For the Enhanced STAR, one resident owner must be 65 years of age or older by December 31^st of the assessment roll year which the exemption will be applied.
• Basic STAR Exemption – Maximum allowable income is $250,000 based on 2024 income tax return.
• Enhanced Star Exemption – Maximum allowable income is $110,750 based on 2024 income tax return.
• Income eligibility is calculated using the adjusted gross income minus the taxable portion of any IRA distribution and only the income of the owners and their spouses who primarily reside on the property will be considered

2. STAR Credit Check (Receive Check from State)

Unlike the STAR exemption that appears directly on the school tax bill, the property owner receives the STAR tax savings in the form of a check or direct deposit.

All new applicants are required to register online with the New York State Department of Taxation and Finance at:

https://www.tax.ny.gov/pit/property/star/ under “Register for STAR”

Or call (518) 457-2036, Monday through Friday from 8:30 a.m. to 4:30 p.m.

Both Basic and Enhanced STAR savings are available through the STAR Credit Check program. 

Homeowners can qualify for only one STAR program at one time, not both.

Qualifications for STAR Credit (Check)

• The applicant must be an owner and the property receiving the exemption must be the primary residence of the owner who is age eligible.
• For the Enhanced STAR, one resident owner must be 65 years of age or older by December 31^st of the assessment roll year which the exemption will be applied.
• Basic STAR Credit – Maximum allowable income is $500,000 based on your 2024 income tax return. Income limit remains the same.
• Enhanced Star Credit – Maximum allowable income is $110,750 based on 2024 income tax return.
• Income eligibility is calculated using the adjusted gross income minus the taxable portion of any IRA distribution and only the income of the owners and their spouses who primarily reside on the property will be considered

Switching to the STAR Credit (Check)

• Homeowners already receiving the STAR exemption can switch to the STAR Credit anytime throughout the year. However, if you switch 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.
• After switching to the STAR Credit Program property owners cannot revert back to the exemption program.

• The STAR Credit Program may offer future increases in the Star savings amount. The exemption program savings will not be increased.

• If you would like to switch or currently do not have a Star exemption, you must register with the NYS Department of Taxation and Finance:  

Go to: https://www.tax.ny.gov/pit/property/star/ under “Register for STAR” or call 518-457-2036.