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School Tax Relief (STAR) program offers property tax relief, each year, to eligible New York State homeowners.

Visit New York State’s STAR resource center to:

• View a Handout for new homeowners
• Register for the Star Check
• Lookup the check delivery schedule
• Upgrade the Basic to Enhanced for seniors
• Learn the benefits of switching to the check instead of receiving a tax bill reduction
• Review eligibility requirements (residency, income, age, etc.)

Enhanced STAR Exemption Summary

An increased benefit is available for primary residences of property owners age 65 and older with qualifying incomes. First-time applicants must currently be receiving the Basic STAR exemption on your school tax bill. Apply directly with the Assessor’s Office. Discounts apply to your School Taxes.

Application:  Due each year by March 1.
Please note, if you are turning 65 years of age within the year of the exemption, you can still apply before March 1.

Original applications with original signatures must be submitted or mailed to the Assessor’s Office.
Staff cannot substitute a faxed or emailed application for the original application.

If you are currently receiving the Basic STAR exemption, first-time applicants must submit a Form RP-425-E* and  RP-425-IVP. RP-425 IVP is Mandatory for all Enhanced STAR Applicants.

Age Requirement: 
A copy of a valid NYS driver’s license for all owners must be submitted with your application for proof of age. 

All owners must be at least age 65 as of December 31 of the year of the exemption, except where a married couple or siblings jointly own the property, in which case only one owner needs to meet the age requirement.

Surviving spouses can retain an existing Enhanced STAR benefit if they're at least age 62 as of December 31 in the year the benefit will continue. Otherwise, they may receive the Basic STAR benefit (if eligible).

Residency Requirement:  Must be the primary residence. 

Income Requirement: 
Using your previous year's Federal Tax Return, your adjusted gross income minus the taxable portion of IRA distributions can not exceed  NYS's income limit. The application RP-425-E on page 3 (instructions) has a chart with the relevant tax form lines to easily calculate eligibility.

If it is necessary to subtract the IRA distribution from the adjusted gross income not to exceed the income limit, please provide the 1099(s) for the distribution(s).

*If you were not required to file a Federal income tax return for the previous year, you must complete Form RP-425 Worksheet – Income for STAR Purposes Worksheet.

Taxes Affected: School Tax only.

Bring or mail in the following to the:

• Original applications
• Copy of your NYS driver’s license for all owners
• Copy of your previous year's Federal Tax Return (with IRA 1099's as needed)

Available for primary residences of property owners aged 65 or older with an adjusted gross income (after specific mandated modifications) of less than $58,400 for the county tax discount and $37,400 for the town and school taxes. This exemption must be renewed annually. 

Overview:  Allows qualifying senior citizens up to a 50% exemption based on age and income. If you are a first-time applicant, please call our office at (585) 340-8610, and we will mail you the application and instructions. Office hours are Monday through Friday from 8:30 AM to 4:30 PM.

Exemption Amount:  Up to 50% of the assessed value based on income.

Age Requirement:  All owners must be at least 65 years of age as of December 31, of the same year as the March 1 submission deadline; or if the property is owned by a married couple or by siblings, at least one of the spouses or siblings must be at least 65 years of age by December 31.

Residency Requirement:  Must be owned for 12 consecutive months and is the primary residence.

Income Requirement:  The submission deadline is March 1. The income from two (2) years prior is used to determine eligibility (For example: an application with a March 1, 2024 submission deadline would use the year 2022 income). The adjusted gross income (after specific mandated modifications) of all owners and of any owners’ spouses residing on the premises must be less than $58,400 and or $37,400. Income must be proved annually when renewing.

Application:  Due by March 1 of each year. Original applications with original signatures must be submitted or mailed to the Assessor’s Office at the address below with all supporting documentation. We cannot substitute a faxed or emailed application for the original application.

Duration:  Annual renewal.

Taxes Affected:  School, Town, and County taxes.

Income Scale: The discount on the value portions of the tax bills is on a sliding scale from 0% to 50% based on the income and the taxing jurisdiction.

Bring or mail the original application with all required documentation to:  

Town of Penfield Assessor’s Office
3100 Atlantic Avenue – Room 203
Penfield, NY  14526

** We cannot substitute a faxed or emailed application for the original application.

Available for primary residences of qualified veterans who have served during a period of war (or to their un-remarried surviving spouse).  Additional benefits are available to those who also served in a combat zone and/or who have a service-connected disability.  Copy of DD214 (separation/discharge papers) and proof of residency are required.  Discounts apply to your town and county taxes.

Available for primary residences of qualified veterans who did not serve during a period of war (or to their un-remarried surviving spouse). Copy of DD214 (separation/discharge papers) and proof of residency is required. Discounts apply only to your county taxes.

Available to the primary residence of persons with specific documented disabilities and limited income. Proof of disability (disability income award letter), revenue, and residency are required. Discounts apply to school, town, and county taxes. Must be renewed annually.

Income requirements and sliding-scale percent discounts are the same as the Limited Income Senior Citizen Exemptions (please refer to that exemption for that information). However, there is no age requirement.

May be available for parcels in the Town of Penfield that are actively being farmed. Agricultural assessments are limited to land used in agricultural production, defined to include cropland, pasture, orchards, vineyards, sugarbush, support land, and crop acreage either set aside or retired under federal supply management or soil conservation programs.

Agricultural Assessment Exemption Summary

Overview: 

• For properties that are actively farmed. Must be seven acres or more and produce an average of $10,000 in gross sales of agricultural products for the last two years.
• An exemption applies only to land assessment and is value-based on soil type. There is a rollback penalty if converted for development.
• If the property is being rented, a five-year lease must be submitted with application – RP-305-c.
• A copy of the form that is prepared by Monroe County Soil and Water Conservation District must be submitted with the application.

Exemption Amount:  Varies based on soil type.

Income Requirement:  Average of $10,000 in gross sales of agricultural products for the last two years.

Application:  Due by March 1 of each year. All documentation required at time of application.

Duration:  Annual renewal.

Taxes Affected:  School, Town and County taxes.

Available to the primary residences of persons who volunteer as Firefighters or Ambulance Workers. Must be renewed annually by the incorporated volunteer organization that provides a certified list of enrolled members to the Assessor’s Office.   Must reside in the Town with at least 2 years of member service in that Town.  Those with 20 years of member service in the County may be eligible if residing in that County.  The exemption may be continued or reinstated for an un-remarried spouse of a member killed in the line of duty with at least 5 years of member service. The exemption may be continued or reinstated for an un-remarried spouse of a deceased member with at least 20 years of active service in the County.