PROPERTY TAX EXEMPTIONS

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All new exemption applications and application renewals are due to the Assessor's Office by March 1st.  Most residential property exemptions require that the dwelling be the primary residence of the owner/applicant.

Mailing of Exemption Renewal Applications: Renewal applications for Low-Income Senior Citizen, Low-Income Persons with Disability, Agricultural, Nonprofit, Parsonage, Clergy and Parent/Grandparent "in-law quarters" renewals will be mailed by late September and are due back to this office by March 1st. Please contact the Assessor's Office if you do not receive your renewal application.

Please read the instructions included with the application carefully, doing so may avoid multiple trips for you.

If you have additional questions, please do not hesitate to call our office at (585) 617-6107.

STAR Credit

If you have recently purchased your home or you have never applied for the STAR benefit on your current home, you may be able to save hundreds of dollars each year. You only need to register for the STAR credit once, any you'll continue to receive the annual benefit as long as you're eligible.

If your income is between $250,000 and $500,000:

If you currently receive the Basic STAR exemption and your income is between $250,000 and $500,000, the program is changing for you. If eligible, you will now receive a check for the STAR credit instead of the reduction on your school tax bill.

To respond to a STAR letter from New York State Department of Taxation and Finance:

New York State Department of Taxation and Finance may send you a letter requesting additional information or notifying you of a change to your STAR benefit or the STAR program.

If you received a STAR letter, go to the STAR Resource Center and select it from the provided list for more information. You can find the number of your letter in its lower-left corner.

          Link:   STAR RESOURCE CENTER

If your income is is $500,000 or less:

If you currently receive the STAR exemption, you can choose to register for the STAR credit to receive a check instead; you may receive a greater benefit.
See Register for the STAR credit to make the switch.

Questions?:

Link:  STAR RESOURCE CENTER

New York State Department of Taxation and Finance STAR Unit may be reached at (518) 457-2036.

STAR Exemption Program

Important information for STAR exemption recipients: If your income is greater than $250,000 and less than or equal to $500,000:

  • If you currently receive the Basic STAR exemption and your income is between $250,000 and $500,000, the program is changing for you.
  • If eligible, you will now receive a check for the STAR credit instead of the reduction on your school tax bill.
  • If you receive a letter asking you to update your STAR registration (Form RP-425-RDM), see Update registration.

If your income is $500,000 or less:

  • If you currently receive the STAR exemption, you can choose to register for the STAR credit to receive a check instead; you may receive a greater benefit.
  • See Register for the STAR credit to make the switch.


To respond to a STAR letter from New York State Department of Taxation and Finance:

New York State Department of Taxation and Finance may send you a letter requesting additional information or notifying you of a change to your STAR benefit or the STAR program.

If you received a STAR letter, go to the STAR Resource Center and select it from the provided list for more information. You can find the number of your letter in its lower-left corner.

          Link:   STAR RESOURCE CENTER

For more information click the following link:

Questions and Answers for homeowners about the new STAR Credit Program.
Links:

Enhanced STAR(65 by December 31st)

Enhanced STAR is the same as the Basic STAR except that extra discounts are available to seniors. For the 2025 Assessment Roll:

  • All owners must be 65 or older by December 31st, 2025 (except in the case of a spouse or sibling as defined by law, in which case only one owner would need to be 65 or older).
  • You must meet the income eligibility requirement.
    • current maximum combined income of all owners, and any spouse that resides on the
    • property, is $107,300 (subject to change on an annual basis)
    • based on 2023 income  (Adjusted Gross Income less Taxable IRA Distributions)
  • You must have been eligible for, and received, a STAR exemption on this property, under your name, on the 2015 assessment roll.
  • Submit all of the necessary application documents and 2023 income to the Town of Ogden's Assessor's Office by March 1, 2025.
  • Beginning on the 2019 roll year: all Enhanced STAR applicants must be enrolled in the Income Verification Program. After the initial application, the New York State Department of Taxation and Finance will verify your income for STAR purposes - there will be no need to  reapply each year for the Enhanced STAR program. The NYS Tax Department will contact you   if they need additional information.


To respond to a STAR letter from New York State Department of Taxation and Finance:

New York State Department of Taxation and Finance may send you a letter requesting additional information or notifying you of a change to your STAR benefit or the STAR program. 

If you received a STAR letter, go to the STAR Resource Center and select it from the provided list for more information. You can find the number of your letter in its lower-left corner.

          Link:   STAR RESOURCE CENTER


LINKS FOR PROPERTY OWNERS: 


New applications for Enhanced STAR:
    

          - 2024 Enhanced STAR Checklist
          - Form RP-425-E  (application form)
          - Form RP-425-IVP  (Supplement to Form RP-425E - mandatory)
          - Form RP-425-Wkst  (IF you did not file a tax return in the required year)


NOTE:  In order to be eligible for the Enhanced STAR exemption on your school tax - you must have received a STAR exemption on this property, in your name, for the 2015-2016 school year. If you did not, you are not eligible for the Enhanced STAR exemption. However, you may be eligible for the Enhanced STAR credit. Register at www.tax.ny.gov/star or call (518) 457-2036.

You must submit both Forms RP-425-E and RP-425-IVP with 2021 income documentation by March 1, 2025.

Renewals for Enhanced STAR: 

There are no longer any renewal forms to file for the Enhanced STAR exemption. New York State Department of Taxation and Finance made it mandatory, beginning on the 2019 assessment roll, for all participants to sign up for the Income Verification Program. New York State Department of Taxation and Finance will automatically verify all income for STAR purposes. They will contact you should they need further documentation or information.  Please note that you are still obligated to inform the Assessor's Office of any changes to ownership and/or changes to your primary residence.

Additional Links for Enhanced STAR Exemption:

Income for STAR Purposes Worksheet (Form RP-425-Wkst) (if you did not file a 2021 income tax return - you must submit this form with supporting documents)

Third Party Notification for the Enhanced STAR Exemption   RP-425-TPN

Low Income Seniors(65 by December 31st)

Senior Citizens with Limited Incomes  (RP-467):This exemption offers various levels of discounts based on your level of need as determined by your household income. The current maximum household income is $58,400 (combined income of all owners and their spouses). All of the owners must be 65 or over by December 31, 2025, except in the case of a spouse or sibling(s) (as defined by law).

The property must be your primary residence for the past twelve consecutive months (prior to filing) unless you were receiving the Senior Citizen with Limited Income exemption on your last residence (proof required).

Applications are due by the taxable status date (March 1st) of the year that your turn 65 or thereafter.

For first-time applicants: In addition to the application, you must submit proof of your residency, age and income (see Low-Income Senior Checklist below). Depending on your income and the limits set by the taxing jurisdictions (subject to change), discounts may be applicable to school, town, county, and village taxes.

This exemption must be renewed annually by taxable status date (March 1st). Renewal forms and instructions/checklist are mailed from the Town of Ogden Assessor's Office in late September / early October. In addition to the renewal application, you must provide income documentation every year (see Low-Income Senior Checklist below).

FORM APPLICATIONS & DOCUMENTSNEW Senior Citizen applications (PRINT AND COMPLETE ALL DOCUMENTS): 
     - 2024 Senior Citizen Checklist  (1 page)
     - RP-467  (Senior Citizen application - 3 pages)
     - RP-467-I  (Senior Citizen form instructions - 3 pages)

IF YOU DID NOT FILE AN INCOME TAX RETURN IN 2023 YOU MUST COMPLETE THIS FORM AND RETURN IT WITH NEW AND RENEWAL  APPLICATIONS: 
    - RP-467-Wkst  (Income Worksheet for Senior Citizens Exemption

RENEWAL Senior Citizen applications (PRINT AND COMPLETE ALL DOCUMENTS):
     - 2024 Senior Citizen Checklist  (1 page)
     - RP-467-Rnw  (Senior Citizen renewal application - 2 pages)
      - RP-467-I  (Senior Citizen form instructions - 3 pages)

LIVING QUARTERS FOR GRANDPARENTS AND PARENTS  (RP-469):This is a partial exemption for the increase in value to residential property for the construction or reconstruction of living quarters for a parent or grandparent who is at least 62 years of age. The property must be the owner's principal place of residence and the primary residence of at least one parent or grandparent. A "parent" or "grandparent" for purposes of this exemption includes the natural or adopted parent or grandparent of the owner(s) or spouse of owner.

You must submit an application before March 1st each year an you must include a copy of the year-end Social Security statement (1099-SSA) of the qualifying parent/grandparent with the application. Additional proof of residency may be requested.

Renewal applications are mailed by the Assessor's Office in late December. All applications are due by March 1st.

Form RP-469  (application form)

Veterans

Alternative Veteran (Period of war):The Alternative Veteran exemption is available to the primary residence of honorably discharged veterans who have served during a period of war. Additional benefits will be granted to those who also served in a combat zone and/or who have a service-connected disability. A copy of the DD-214 (separation/ discharge papers), proof of residency and proof of service-connected disability rating (if applicable) are required.

Any change of service-connected disability rating, increase or decrease, must be reported to the Assessor's Office by submitting the Alternative Veterans change in service connected disability rating form (below) and supporting documentation.

Discounts apply only to town, county, and village taxes. Once approved, this exemption remains with your property until you move or the property sells.
All applications and documentation must be received by March 1st (submit to the Town of Ogden Assessor's Office).

Cold War Veteran:A lesser benefit is available to the primary residence of honorably discharged veterans who did not serve during a period of war. Copy of DD-214 (separation/discharge papers), proof of residency and proof of service-connected disability rating (if applicable) are required. Discount also applies to the county, town, and village taxes.

Any change of service-connected disability rating, increase or decrease, must be reported to the Assessor's Office by submitting the Cold War change in service-connected disability rating form (below) and supporting documentation.

All applications and documentation must be received by March 1st (submit to the Town of Ogden's Assessor's Office)..

Related Links:NYS Division of Veterans Services
Substance Abuse Rehab for Veterans
https://www.help.org/substance-abuse-rehab-for-veterans/

    Agricultural Assessment

    What is an Agricultural Assessment?

    The agricultural assessment value per acre certified by the Office of Real Property Tax Services when equalized by the Assessor becomes an agricultural assessment. If the application is approved, the portion of the assessed value of eligible agricultural lands which exceeds the agricultural assessment, if any, will be exempt. No exemption results unless the assessed value of land described in the application exceeds its agricultural assessment.

    Agricultural assessment program Overview (link to NYS ORPTS)
    Eligibility Requirements:In general, the land must consist of at least seven acres which has been used to produce crops, livestock or livestock products for sale or has been used to support a commercial horse boarding operation and has an average of $10,000 gross sales for the two years preceding the application. See the Q & A and the application instructions for more detailed information.

    You may also be eligible for this exemption if you rent agricultural land to a farmer as long as eligibility requirements are met. Woodlands are not eligible if the land is rented or leased unless the land independently satisfies the gross sales requirement. In addition, there must be a current five year lease agreement or affidavit on file at the Assessor's Office.

    This exemption must be renewed every year. Renewal applications are mailed from the Assessor's Office in December.

    New applications, renewal applications and all requested documentation must be submitted to the Assessor's Office by Taxable Status Date (March 1st).
    Consequence of Conversion to non-agricultural use   (see: Notice to applicant - RP-305, Page 4)By filing this application, the landowner agrees that the lands that benefit from agricultural assessment will be liable for payment whenever the land is converted to a non-agricultural use. The consequence of a conversion is a payment based on five times the taxes saved in the most recent year of benefit. The payment also includes a six percent interest charge, compounded annually for each year during the last five, in which the land received an agricultural assessment. An encumbrance runs with the land from the last time the parcel benefitted for five years in an agricultural district, and for eight years outside a district. (For land outside an agricultural district, the obligation to make payment for a conversion creates a lien against the entire parcel, even if only a portion of the parcel benefitted from agricultural assessment.)

    New applications:New Agricultural exemption forms  -  Click the links below to download/print all necessary forms



    Note: The Assessor's Office will provide a copy of your property (plat map) that is necessary to submit with the Soil Group Worksheet Request Form). Please call (585) 617-6107 or email AssistantAssessor@OgdenNY.com to request a copy of your plat map. Please include your name, parcel's tax map number (also known as SBL), address of parcel and how you would like it delivered (fax, email, general mail, pick up).
    Other Related Links:

    Persons With Disabilities and Limited Income

    This exemption is available for the primary residence of a person or persons with certain documented disabilities and limited income. All owners must have disabilities except in the case of a spouse or siblings as defined by law.

    Proof of disability (see Informational Brochure), residency and income are required. The amount of the exemption depends on the limits set by each taxing jurisdiction (subject to change) and the combined income of all owners and their spouses for the specified year. Exemptions may be applicable to school, town, county and village taxes.

    This exemption offers various levels of discounts based on your level of need as determined by your household income. The current maximum household income is $58,400 (combined income of all owners and their spouses).

    This exemption must be renewed annually. Renewal applications are mailed from the Assessor's Office late September / early October.

    All new applications, renewal applications and supporting documentation must be received by the Assessor's Office by Taxable Status Date (March 1st).

    New applications for Persons With Disabilities and Limited Income:New applications - Click on the link(s) below to download / print forms

     Renewal Application for Persons With Disabilities and Limited Income:  (renewal forms are mailed late September)

    Renewal applications - Click on the link(s) below to download / print forms

    Additional Links:

      Other Exemptions

      Business Investment Exemption:

      The Business Investment Exemption is available to property owners of recently improved commercial, business, or industrial property. This exemption partially exempts the qualifying improvement only. The exemption graduates the would-be tax increase toward full value over a ten-year period. The level of discount varies according to tax jurisdiction. There is an additional requirement to apply within one year of completion of the improvement.

      Business Investment Exemption Application  (RP-485-b)

      Clergy Exemption:Section 460 of the Real Property Tax Law authorizes an exemption from real property taxation (but not special ad valorem levies or special assessments) to the extent of fifteen hundred dollars ($1,500 assessed value) for real property owned by a member of the clergy or the unmarried surviving spouse of such member of the clergy meeting the statutory qualifications. This exemption is applied against the assessed value of the property.

      Real Property Members of the Clergy Application  (RP-460)

      NONPROFIT ORGANIZATION EXEMPTION:

      First-time applications:
           RP-420-a/b-Use
           RP-420-a/b-Org-Schedule A
           RP-420-a/b-Vlg
           RP-420-a-Org  (Mandatory Class)
           RP-420-a-Org  (Permissive Class)


      Renewal applications:
           Renewal applications are mailed by the Town of Ogden Assessor's Office annually
                RP-420-a/b-Rnw-II-Use
           
           The following forms are necessary if there is a change in the Organization:
                RP-420-a/b-Rnw I (Org)
                RP-420-a/b-Rnw-Schedule A