At What Age Do Seniors Stop Paying Property Taxes in NY?

There is no age at which seniors stop paying property taxes in New York. What changes at 65 is eligibility for two exemptions that can substantially lower the bill: the Senior Citizens Exemption (SCHE) and Enhanced STAR. Used together, they can cut school taxes by more than half and reduce county, city, town, and village taxes on top of that. Neither is automatic. You have to apply, meet income limits, and, for SCHE, renew every year.

The Senior Citizens Exemption (SCHE)

SCHE reduces the assessed value of your home before your tax bill is calculated, and it applies to county, city, town, village, and school district taxes. It is a local-option program, so the exemption exists only in municipalities and school districts that have adopted it. Most have, but not all.¹

Who Qualifies

Every owner on the deed must be at least 65 as of the local taxable status date. If the property is owned by spouses or by siblings who share at least one parent, only one owner needs to be 65.¹ You must also have owned the home for at least 12 consecutive months before filing, though transfers between spouses or to a surviving family member don’t reset that clock.²

The home must be your primary residence and used exclusively for residential purposes. If part of the property is used commercially, the exemption applies only to the residential portion.¹

Income Limits and How Much You Save

Each municipality sets its own income ceiling for the 50% exemption, anywhere from $3,000 to $50,000.¹ “Income” generally means federal adjusted gross income, but local governments can adopt resolutions to exclude Social Security, IRA distributions, or unreimbursed medical and prescription drug costs from the calculation.³ Two households with the same income can get very different answers depending on which of these adjustments their locality has adopted, so call your assessor’s office before assuming you’re over the limit.

Most municipalities use a sliding scale. If your income sits just above the 50% cutoff, you don’t lose the exemption; the percentage steps down. In New York City, income up to $50,000 gets a 50% reduction, tapering in 5% increments down to 5% for income between $57,500 and $58,399.⁴

Starting in 2026, localities may offer a deeper tier of up to 65% for seniors whose income falls more than $3,000 below the local ceiling.⁵⁶ It is optional, so ask your assessor whether your town has adopted the higher tiers.

Enhanced STAR

Enhanced STAR is a separate program that reduces school property taxes only. It stacks on top of SCHE, so seniors who qualify for both get two layers of relief on their school tax bill. The benefit is larger than the Basic STAR that goes to younger homeowners.

Who Qualifies

At least one owner living at the property must turn 65 by December 31 of the benefit year. The relationship rule that applies to SCHE doesn’t apply here; any owner meeting the age requirement is enough.⁷

For 2026, combined income of all owners and their resident spouses must not exceed $110,750.⁸ Income for Enhanced STAR means federal adjusted gross income minus the taxable portion of IRA distributions, and that adjustment is baked into state law regardless of what your locality has adopted.⁷

If a spouse who met the age test dies, the surviving spouse keeps the benefit as long as they were at least 62 by December 31 of the year the spouse died. A surviving spouse younger than that picks up Enhanced STAR again the year they turn 65, income permitting.⁷

STAR Credit or STAR Exemption?

This is where people get tripped up. The STAR exemption is no longer available to new homeowners. If you have had it on your current home continuously since 2015 or earlier, you can keep it. Everyone else has to register for the STAR credit instead.⁷ The credit produces a comparable dollar amount but works in reverse: you pay the full tax bill and the state sends you a check. When you register for the credit, the state automatically figures out whether you get the Basic or Enhanced amount based on your age and income. No separate Enhanced STAR application.¹

Combining Both Programs

SCHE and Enhanced STAR are not an either-or choice. SCHE lowers assessed value for every kind of local property tax. Enhanced STAR adds a second reduction specifically on the school portion. A senior under both the local SCHE income cap and the $110,750 Enhanced STAR limit can receive both.

Applying for SCHE first actually simplifies matters, because qualifying for SCHE automatically makes you eligible for Enhanced STAR without a separate filing.⁹ If your income clears the local SCHE ceiling but exceeds the Enhanced STAR limit, you still keep SCHE and receive Basic STAR.

How to Apply

Forms and Deadlines

For SCHE, file Form RP-467 with your local assessor. In most of the state the deadline is the taxable status date of March 1. Erie and Westchester counties use June 1, and Nassau County uses January 2.⁹ New York City’s SCHE deadline is March 15.¹⁰ Cities outside NYC set their own dates, so confirm with your assessor.

For Enhanced STAR, if you already receive SCHE you don’t need to file a separate form. If you’re a new homeowner or never had the STAR exemption, register for the STAR credit through the Department of Taxation and Finance’s website. The old RP-425-E form has been discontinued.⁹

Documents to Gather

Bring proof of age (driver’s license, birth certificate, or passport), federal or state tax returns with all schedules and 1099s, and proof that the home is your primary residence. Social Security numbers for all owners and resident spouses are required so the state can verify income. The income year you report depends on your taxable status date: if that date is on or before April 14, use income from two calendar years prior; if it is on or after April 15, use the most recent calendar year.³

If You Miss the Deadline

For Enhanced STAR, you can submit a late application to the Commissioner of Taxation and Finance if you show good cause. The window stays open until the last day you can pay school taxes without interest or penalty. Miss that too and you’ll receive Basic STAR for the year, then file on time the next year.¹¹

SCHE has no statewide late-filing option. If you miss the taxable status date, you wait a full year and refile.

Renewing Each Year

SCHE has to be renewed annually. You’ll file Form RP-467-Rnw (or an affidavit of continued eligibility, depending on the jurisdiction) with the assessor, updating income, ownership, and residency information.¹ Skip a renewal and you lose the benefit for that year, then have to start over with a fresh application.

Enhanced STAR is easier once you’re in. The Department of Taxation and Finance verifies income each year using your tax returns, so most seniors don’t have to reapply or send documents.⁷ If you don’t file tax returns, expect a letter from the state asking for income information. And if the property stops being your primary residence, you have to tell the assessor.

1
Department of Taxation and Finance. Senior Citizens Exemption
2
Department of Taxation and Finance. Senior Citizens Exemption – Ownership Requirements
3
New York State Senate. New York Real Property Tax Law Section 467 – Persons Sixty-Five Years of Age or Over
4
NYC 311. Senior Citizen Homeowners Exemption (SCHE)
5
Governor Kathy Hochul. Governor Hochul Authorizes Real Property Tax Exemptions for New York Seniors
6
New York State Senate. NY State Senate Bill 2025-S5175A
7
Tax.NY.gov. STAR Eligibility
8
Tax.NY.gov. Historical Enhanced STAR Income Limits
9
Assembly.State.NY.US. Application for School Tax Relief (STAR) Exemption RP-425
10
NYC Department of Finance. Senior Citizen Homeowners Exemption (SCHE)
11
Tax.NY.gov. Late Enhanced STAR Applications Due to Good Cause