The deadline to apply for ALL exemptions each year is MAY 1st (no exceptions).


Exemptions (General)-This NYS link includes general information for the following exemptions:

  • Senior Citizens with Limited Income
  • Veterans
  • Persons with Disabilities and Limited Incomes
  • Volunteer Fire Fighter & Ambulance Workers
  • Non-Profit Organizations

For any other exemption questions or information call (914) 734-1040 or email assessor@townofcortlandtNY.GOV.  

ALL new or renewal exemption applications are due by May 1, 2026 (no exceptions). 
The most common exemption applications are:

  • BASIC & ENHANCED STAR EXEMPTION 
    • There are no longer any NEW or RENEWAL applications for Enhanced STAR.  If you are currently receiving BASIC STAR as an exemption (not a STAR Check from NYS), if you are turning 65 within calendar year 2026, AND if your 2024 income qualifies you for the NYS income cap of $110,750 or less, NYS will automatically verify your income and place you into their ENHANCED STAR program. NYS WILL DETERMINE IF YOU QUALIFY.  If you have any questions, contact NYS at 518-457-2036.  If you do qualify, NYS will notify our office to change your exemption status from BASIC to ENHANCED. 
    • If you purchased your home after 2015,  you need to apply for a STAR check directly with New York State  (Click here for the NYS STAR Resource Center or call 518-457-2036).

 

  • SENIOR CITIZEN EXEMPTION
    • Renewals will be mailed in late February to those who are already receiving the exemption.
    • If you do not receive a renewal application by the end of March, please call or email our office for a replacement form. Do not download the application below.
    • New applicants must be 65 years of age by May 1, 2026. If your birthdate is after May 1, 2026 and you are not yet 65, you will have to apply for the 2026 assessment roll by May 1, 2027.
    • 2025 Federal Income Tax Return (all pages and back-up) plus proof of age and residency are required.
    • The Town/County total combined income limit for the 2026 application is a maximum of $58,399.99 (2025 Federal Adjusted Gross Income “FAGI”). Certain income adjustments may also apply.  School limits may be different.
    • Click here for an Initial Senior Citizen application or call our office (914-734-1040).
    • Click here for an Initial Persons with Disabilities application or call our office (914-734-1040).

 

  • PERSONS WITH DISABLITIES AND LIMIT INCOME EXEMPTIONS 
    • Renewals will be mailed in late February to those already receiving the exemption.
    • If you do not receive a renewal application by the end of March, please callor email our office for a replacement form. Please do not download the application from this website.  Phone:  914-734=1040 / Email: assessor@townofcortlandtny.gov
    • New applicants must be 65 years of age by May 1, 2026. If your birthdate is after May 1, 2026 (and you are not yet 65), you will have to apply for the 2027 assessment roll by May 1, 2027.
    • 2025 Federal Income Tax Return (all pages and back-up) plus proof of age and residency are required.We recommend that you file a tax return, even if you have not been required to do so in the recent past.
    • The Town/County total combined income limit for the 2026 application is a maximum of $58,399.99 (2025 Federal Adjusted Gross Income “FAGI”). Certain income adjustments may also apply.  School limits may be different.
    • NEW APPLICANTS Click here for Senior Citizen application or call our office (914-734-1040).
    • NEW APPLICANTS Click here for Persons with Disabilities application or call our office (914-734-1040).

 

  • VETERANS EXEMPTION 
    • No renewal is required for veterans who are already receiving the exemption; however, if you have a disability rating (new or prior), you must provide a copy of the most recent disability rating letter (usually issued by the Veterans’ Administration in December or January).  This is an annual requirement.
    • For new applications, a DD-214 (Member-4 copy indicating “Honorable Discharge”) is required to confirm ACTIVE duty.  Proof of residency (driver’s license) is required.
    • Click here to determine which Veteran Exemption you may be eligible for based on the Period of War.
    • Click here for an Alternative Veteran’s application.
    • CLICK HERE for a Change in Alternative Veteran Disability rating application. 
    • Click here for a Cold War Veteran’s application.
    • Click here for a Change in Cold War Veteran Disability Rating application.
    • NEW FOR 2027: Once NYS has created the exemption epplication for 100% Disabled Veterans, the link will be here (not yet available as of 2/13/2026).

 

  • VOLUNTEER FIRE FIGHTER & AMBULANCE WORKER EXEMPTIONS 
    • The volunteer must be a legal owner of the property.
    • ALL volunteers must apply using New York State’s latest exemption application (Oct/23) that corresponds with the Town’s most recent Local Law. 
    • Volunteers may NOT apply for this exemption if taking the income tax credit on their New York State tax return.
    • Service will be confirmed with the fire house/ambulance corps.
    • Click here for the application.

 

  • IMPORTANT: OWNERSHIP IN THE FORM OF A TRUST 
    • If you are receiving an exemption (other than Basic STAR) and your property is owned in the name of a Trust, please provide a complete copy of the Trust as soon as possible (if you have not done so already).