Exemption Information

The Town of Brighton Assessor's office mails out the renewal applications for the Real Property Tax Exemption for Seniors with Limited Income (form RP-467-RNW) in the late summer.

Please note that March 1 is the filing deadline for all Real Property Tax Exemptions, but early filing is always suggested and appreciated. The Senior with Limited Income exemptions are for person's who are sixty-five at the time of application. In the case of a husband and wife or siblings, only one needs to meet the age requirement. The income of all owners is included. This is true for a husband and wife, even if both names are not on the title.

The Senior with Limited Income Exemption requires disclosure of "all income" including income items that may not typically be listed on an income tax return. Those items may include, but are not limited to, such things as veterans benefits or contributions to living expenses or rent from adult children, earnings from an IRA (not distribution but growth).

Some other real property tax exemption examples include:
  • Basic STAR - One Time Filing (unless you move) owner's primary residence only, not for rental/investment properties. New Homeowners now need to register with New York State Department of Taxation and Finance at (518) 457-2036 or at www.tax.ny.gov.
  • Enhanced STAR - More generous than the Basic STAR exemption - tied to Age and Income; requires Age and Income verification.
  • Disability - Annual Renewal Required (income detail is similar to seniors with limited income filing requirements).
  • Veteran - One Time Filing (unless you move-updates of disability ratings may require notification to assessor's office).

Important Notice

With very few exceptions, the residential New York State Real Property Exemptions require that the property be the owner occupied primary residence of the exemption applicant.

Please note that the STAR exemption application even carries a caution warning applicants that "Anyone who misrepresents his or her primary residence, age or income shall be subject to a $100 penalty, shall be prohibited from receiving the STAR exemption for five years and may be subject to criminal prosecution."

So, if you own a residential property and claim a STAR Exemption on the property, but do not live there, you may be in violation of the law.

Please call the assessor's office at 784-5215 with any questions.