EXEMPTIONS AVAILABLE

AGRICULTURAL*
Agricultural application

Renewal application

Lease Affidavit

LAND: Partial exemption available to owners of farm land presently in use by a farm operation, or to support a commercial horse boarding operation which meets certain income and other requirements.

BUILDINGS: Partial exemption available on newly constructed agricultural buildings used for production or farm labor housing.

BUSINESS*
Business application

Instructions only

 

Partial exemption available to commercial or industrial facilities that are constructed or improved at a cost exceeding $10,000.
NON-PROFIT*
Exemption available to religious, educational and charitable organizations that meet requirements established by NYS Real Property Tax Law.
PERSONS WITH DISABILITIES*
Disability application

Instructions only

Renewal application

 

Partial exemption available to disabled persons with documented evidence of their disability and who meet certain income limitations and other requirements.
SENIOR CITIZENS*

Application (new)

Instructions for new application

Renewal application

 

Partial exemption available to qualifying seniors 65 years of age or older who meet certain income limitations and other requirements.
STAR (School Tax Relief)*

STAR application (new)

STAR application (renewal)

 

The New York State School Tax Relief (STAR) Program provides an exemption from school taxes for owner-occupied, primary residences where the combined income of the owners and spouses who reside on the property does not exceed $500,000.  Senior citizens with combined 2014 incomes that do not exceed $84,550 may qualify for a larger "Enhanced" exemption.
 

VETERANS*

Veteran's application

Instructions only

Renewal application for change in service connected disability compensation rating

Partial exemption available to honorably discharged Veterans who served during periods of war ranging from W.W.I through the Persian Gulf Conflict. "period of war dates" 

 

COLD WAR VETERANS*

Cold War Veteran's application

Instructions only

Renewal application for change in service connected disability compensation rating

The exemption is available to veterans who served on active duty (exclusive of training) in the United States armed forces between September 2, 1945 and December 26, 1991, and who are not currently receiving either the eligible funds or alternative veterans' exemption.
 

* For further information contact your local assessor or Cortland County Real Property Tax Services at rpts@cortland-co.org or (607) 753-5040.

 

 

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