New York Property Tax Relief for Seniors 2026

Every statewide property tax break New York offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

New York's senior property tax relief comes from three programs. The local-option Senior Citizens Exemption (RPTL 467) cuts up to 50% of assessed value (up to 65% with the increased option) for homeowners 65 and older with income up to $50,000, with a sliding scale to $58,400. Enhanced STAR reduces school taxes for owners 65 and older with income of $110,750 or less for 2026 ($113,550 for 2027). The refundable Real Property Tax Credit (Form IT-214) pays up to $375 to households with income of $18,000 or less and a member aged 65 or older. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

New York property tax relief programs for seniors

New York property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Senior Citizens Exemption (RPTL 467); in New York City it is the Senior Citizen Homeowners' Exemption (SCHE)	Homestead exemption	65+ (spouses or siblings qualify if one owner is 65+; some localities allow owners who turn 65 by Dec 31)	Set locally between $3,000 and $50,000 (federal AGI with adjustments, including a spouse's income). Where the $50,000 limit is adopted, a sliding scale extends partial exemptions up to an income of $58,400.	Taxable status date, usually March 1 (varies by locality; some allow late filing for hardship or renewals)	NYS Department of Taxation and Finance: Senior citizens exemption
Enhanced STAR (School Tax Relief) credit or exemption	Tax credit	At least one resident owner 65+ by Dec 31 of the benefit year. A surviving spouse who was 62+ when the age-eligible spouse died may keep it.	$110,750 or less for 2026 benefits (based on 2024 income); $113,550 or less for 2027 benefits. Counts only owners and resident spouses.	Ownership and primary residence by July 1 of the benefit year; age 65 by Dec 31 of the benefit year	NYS Department of Taxation and Finance: STAR eligibility
Real Property Tax Credit (Form IT-214)	Circuit breaker	Any age. The higher maximum applies if you, your spouse or a claimed dependent is 65+.	$18,000 or less. The property's market value must be $85,000 or less; renters must pay average rent of $450/month or less.	Filed with the annual return. Late claims are allowed for past years: 2022 by April 15, 2026, 2023 by April 15, 2027 and 2024 by April 17, 2028.	NYS Department of Taxation and Finance: Real property tax credit

Amounts, how to apply and deadlines

Senior Citizens Exemption (RPTL 467); in New York City it is the Senior Citizen Homeowners' Exemption (SCHE)

Type: Homestead exemption
Age: 65+ (spouses or siblings qualify if one owner is 65+; some localities allow owners who turn 65 by Dec 31)
Income limit: Set locally between $3,000 and $50,000 (federal AGI with adjustments, including a spouse's income). Where the $50,000 limit is adopted, a sliding scale extends partial exemptions up to an income of $58,400.
Amount: 50% of assessed value at the local maximum income. Increased option: 55%, 60% or 65% for income under $49,000, $48,000 or $47,000. Sliding scale: 20% for income below $55,700, 10% below $57,500 and 5% below $58,400. You must have owned the home for 12 consecutive months. Households with children in public school are generally ineligible unless the school district opts in.
How to apply: File Form RP-467 (renewals use RP-467-Rnw) with the local assessor. In NYC, apply to the NYC Department of Finance for SCHE.
Deadline: Taxable status date, usually March 1 (varies by locality; some allow late filing for hardship or renewals)
Source: NYS Department of Taxation and Finance: Senior citizens exemption

Enhanced STAR (School Tax Relief) credit or exemption

Type: Tax credit
Age: At least one resident owner 65+ by Dec 31 of the benefit year. A surviving spouse who was 62+ when the age-eligible spouse died may keep it.
Income limit: $110,750 or less for 2026 benefits (based on 2024 income); $113,550 or less for 2027 benefits. Counts only owners and resident spouses.
Amount: Reduces school taxes. Paid as a STAR credit check or direct deposit, or as a STAR exemption on the school tax bill.
How to apply: Register for the STAR credit in an Individual Online Services account: Services > Real property tax > Homeowner Benefit Portal > Register
Deadline: Ownership and primary residence by July 1 of the benefit year; age 65 by Dec 31 of the benefit year
Source: NYS Department of Taxation and Finance: STAR eligibility

Real Property Tax Credit (Form IT-214)

Type: Circuit breaker
Age: Any age. The higher maximum applies if you, your spouse or a claimed dependent is 65+.
Income limit: $18,000 or less. The property's market value must be $85,000 or less; renters must pay average rent of $450/month or less.
Amount: Refundable credit up to $375 if anyone in the household is 65+, otherwise up to $75
How to apply: Attach Form IT-214 to the NY income tax return, or file IT-214 alone if not otherwise required to file
Deadline: Filed with the annual return. Late claims are allowed for past years: 2022 by April 15, 2026, 2023 by April 15, 2027 and 2024 by April 17, 2028.
Source: NYS Department of Taxation and Finance: Real property tax credit

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New York income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See New York state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in New York?

Senior Citizens Exemption (RPTL 467); in New York City it is the Senior Citizen Homeowners' Exemption (SCHE): homestead exemption; Enhanced STAR (School Tax Relief) credit or exemption: tax credit; Real Property Tax Credit (Form IT-214): circuit breaker (tax.ny.gov, tax.ny.gov, tax.ny.gov).

At what age do New York seniors qualify for property tax relief?

Senior Citizens Exemption (RPTL 467); in New York City it is the Senior Citizen Homeowners' Exemption (SCHE): 65+ (spouses or siblings qualify if one owner is 65+; some localities allow owners who turn 65 by Dec 31); Enhanced STAR (School Tax Relief) credit or exemption: At least one resident owner 65+ by Dec 31 of the benefit year. A surviving spouse who was 62+ when the age-eligible spouse died may keep it.; Real Property Tax Credit (Form IT-214): Any age. The higher maximum applies if you, your spouse or a claimed dependent is 65+..

Is there an income limit for New York senior property tax relief?

Senior Citizens Exemption (RPTL 467); in New York City it is the Senior Citizen Homeowners' Exemption (SCHE): Set locally between $3,000 and $50,000 (federal AGI with adjustments, including a spouse's income). Where the $50,000 limit is adopted, a sliding scale extends partial exemptions up to an income of $58,400.; Enhanced STAR (School Tax Relief) credit or exemption: $110,750 or less for 2026 benefits (based on 2024 income); $113,550 or less for 2027 benefits. Counts only owners and resident spouses.; Real Property Tax Credit (Form IT-214): $18,000 or less. The property's market value must be $85,000 or less; renters must pay average rent of $450/month or less..

What is the deadline to apply in New York?

Senior Citizens Exemption (RPTL 467); in New York City it is the Senior Citizen Homeowners' Exemption (SCHE): Taxable status date, usually March 1 (varies by locality; some allow late filing for hardship or renewals); Enhanced STAR (School Tax Relief) credit or exemption: Ownership and primary residence by July 1 of the benefit year; age 65 by Dec 31 of the benefit year; Real Property Tax Credit (Form IT-214): Filed with the annual return. Late claims are allowed for past years: 2022 by April 15, 2026, 2023 by April 15, 2027 and 2024 by April 17, 2028..

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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