The list of available property tax exemptions in New York State is quite long. Common exemptions apply to new construction, agricultural uses, religious and charitable uses, hospitals, and educational institutions. Exemptions may also be available to veterans, senior citizens, the disabled, and others. Some exemptions are mandatory and some are discretionary. Some require that an application be properly completed and filed at a specified date before the assessment roll is published, while others are automatic. Generally, the law and assessors take a narrow view of when an exemption must apply, and therefore the property owner must be diligent about seeking the exemption; merely meeting the criteria for an exemption may not be sufficient if you have not followed the required procedure.

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