EXEMPTIONS AVAILABLE

EXEMPTIONS AVAILABLE

AGRICULTURAL*

Agricultural application
Renewal application
LAND: Partial exemption available to owners of farm land presently in use by a farm operation, or to support a commercial horse boarding operation which meets certain income and other requirements.
BUILDINGS: Partial exemption available on newly constructed agricultural buildings used for production or farm labor housing.

BUSINESS*

Business application
Instructions only

Partial exemption available to commercial or industrial facilities that are constructed or improved at a cost exceeding $10,000.

NON-PROFIT*

Exemption available to religious, educational and charitable organizations that meet requirements established by NYS Real Property Tax Law.

PERSONS WITH DISABILITIES*

Disability application
Instructions only

Partial exemption available to disabled persons with documented evidence of their disability and who meet certain income limitations and other requirements.

SENIOR CITIZENS*

Application (new)
Instructions for new application

Renewal application

Partial exemption available to qualifying seniors 65 years of age or older who meet certain income limitations and other requirements.

STAR (School Tax Relief)*

STAR application (new)
STAR (fill-in form)

STAR (large print)

STAR application (renewal)
Renewal fill-in form
Renewal large print form
School Tax Relief Program provides a partial exemption from school property taxes for owner-occupied, primary residences such as one, two or three family homes, condominiums, mobile homes and, in some cases, mixed-use properties. Senior citizens (age 65 or older) with yearly incomes less than $70,650 are eligible for a $50,000 exemption; all others are eligible for a $30,000 exemption.

VETERANS*

Veteran's application
Instructions only

Partial exemption available to honorably discharged Veterans who served during periods of war ranging from W.W.I through the Persian Gulf Conflict. "period of war dates"

* For further information contact your local assessor or Cortland County Real Property Tax Services at rpts@cortland-co.org or (607) 753-5040.

AGRICULTURAL*
Agricultural application Renewal application	LAND: Partial exemption available to owners of farm land presently in use by a farm operation, or to support a commercial horse boarding operation which meets certain income and other requirements. BUILDINGS: Partial exemption available on newly constructed agricultural buildings used for production or farm labor housing.
BUSINESS*
Business application Instructions only	Partial exemption available to commercial or industrial facilities that are constructed or improved at a cost exceeding $10,000.
NON-PROFIT*
	Exemption available to religious, educational and charitable organizations that meet requirements established by NYS Real Property Tax Law.
PERSONS WITH DISABILITIES*
Disability application Instructions only	Partial exemption available to disabled persons with documented evidence of their disability and who meet certain income limitations and other requirements.
SENIOR CITIZENS*
Application (new) Instructions for new application Renewal application	Partial exemption available to qualifying seniors 65 years of age or older who meet certain income limitations and other requirements.
STAR (School Tax Relief)*
STAR application (new) STAR (fill-in form) STAR (large print) STAR application (renewal) Renewal fill-in form Renewal large print form	School Tax Relief Program provides a partial exemption from school property taxes for owner-occupied, primary residences such as one, two or three family homes, condominiums, mobile homes and, in some cases, mixed-use properties. Senior citizens (age 65 or older) with yearly incomes less than $70,650 are eligible for a $50,000 exemption; all others are eligible for a $30,000 exemption.
VETERANS*
Veteran's application Instructions only	Partial exemption available to honorably discharged Veterans who served during periods of war ranging from W.W.I through the Persian Gulf Conflict. "period of war dates"
* For further information contact your local assessor or Cortland County Real Property Tax Services at rpts@cortland-co.org or (607) 753-5040.