Click to Home

Go To Search
First Time Homebuyer's Exemption
Exemption Restrictions & Requirements
This exemption is available on newly constructed homes, condominiums or townhouses that are the owner's primary residence.
  • Resale homes that will be renovated (increase the living area) within three months of the closing date are eligible for the increase portion only.
  • The sales price and income limits are predetermined by New York State.
  • The home must be the first home for both husband and wife.
  • This exemption applies only to the county portion of the property taxes.

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


Town Hall Annex
40 Maple Ave.
Smithtown, NY 11787 

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