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Senior Citizen Exemption
Exemption Restrictions & Requirements
There are two exemptions available to those senior citizens that are or will be 65-years-old during the year that they are filing for the exemption.

Both of these exemptions require that either husband or wife meet the age requirement, and that the home is their primary residence. The exemptions are:
  • Aged (RPTL 467) - The aged exemption can apply to the county, town, and school portion of your property taxes with some exceptions.
  • Enhanced STAR (RPTL 425) - The enhanced star exemption applies only to the school portion of your property taxes.

Senior Citizens (Aged) Minimum Requirements
  • 65 years of age or older by December 31
  • Annual income not to exceed $37,400 total gross
  • Must own home for one year
  • Must submit all 2016 income records for 2017-18
  • Primary residence

Note: Filing Deadline is March 1.

Enhanced STAR Requirements
  • 65 years of age or older by December 31
  • Annual income not to exceed $86,000 adjusted gross
  • Homeowner must submit all 2015 income records for 2017-18
  • No length of ownership required
  • Primary residence

Note: Filing Deadline is March 1.

Hours
Monday - Friday
9:00 am - 5:00 pm 

Summer Hours
(July 1 - August 31)
Monday - Friday
9:00 am - 4:00 pm

Peter D. Johnson Esq. IAO

Assessor
Email

Town Hall Annex
40 Maple Ave.
Smithtown, NY 11787 

Ph: (631) 360-7560
Fax: (631) 360-1704