Exemptions


Agricultural


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.

Agricultural Application
Renewal Application
Lease Affidavit


Business


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

Business Application
      Instructions Only

Non-Profit


Exemption available to religious, educational and charitable organizations that meet requirements established by NYS Real Property Tax Law.  Please visit the following website for correct application form:
https://www.tax.ny.gov/forms/orpts/exemption.htm

Persons with Disabilities


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

Disability Application
      Instructions Only
Renewal Application

Senior Citizens


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

Senior Citizen Application (new)
     Instructions Only
Renewal Application

STAR (School Tax Relief)


The New York State School Tax Relief (STAR) Program provides an exemption from school taxes for owner-occupied, primary residences where the combined income of the owners and spouses who reside on the property does not exceed $500,000.

As a result of recent legislative changes, the School Tax Relief (STAR) program has been restructured.
New STAR recipients will receive a check from NYS instead of a school property tax exemption.
Call to register at (518) 457-2036 or online at NYS Taxation & Finance

Enhanced STAR Application
Renewal Application
RP-425-IVP Form

Veterans


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

Veteran's Application
     Instructions Only
Renewal Application for change in service connected disability rating

Cold War Veterans


The exemption is available to veterans who served on active duty (exclusive of training) in the United States armed forces between September 2, 1945 and December 26, 1991, and who are not currently receiving either the eligible funds or alternative veterans' exemption.

Cold War Veteran's Application
     Instructions Only
Renewal Application for change in service connected disability rating

Additional Information


For further information contact your local assessor or Cortland County Real Property Tax Services at 607-753-5040 or email.