TAX EXEMPTIONS

**All forms must be filed by March 1 of each year**

STAR Exemption:

The School Tax Relief (STAR) exemption provides a partial exemption from school taxes for most owner-occupied, primary residences. Property owners who are granted the basic exemption generally do not need to reapply in subsequent years.

The basic STAR works by exempting a portion of the primary residence’s full value. In counties where the median home value is higher than the statewide median home value, this exemption is increased proportionately so that homeowners in there areas will realize equivalent tax relief.

Click here for the basic STAR Application Form.

Enhanced STAR Exemption:

The School Tax Relief (STAR) exemption provides a partial exemption from school taxes for most owner-occupied, primary residences. The enhanced exemption is available to senior citizens (age 65 and older) who meet maximum income qualifications. Proof of income (income tax return) must be supplied before the STAR exemption may be renewed each year.

Those who qualify for Senior Citizens Exemption automatically qualify for the Enhanced STAR exemption, so separate STAR applications do not need to be submitted in those cases.

Click here for the Enhanced STAR Application Form.

Click here if you already have the Enhanced STAR Exemption and need to RENEW it. 


Senior Citizen STAR Exemption:
The Town of LeRay grants an additional reduction of up to 50% (dependent upon income) to qualifying senior citizens. This exemption is computed after all other allowable exemptions have been subtracted from the total amount assessed. Contact the Assessor for further information.

Senior citizens who qualify for the Senior Citizens Exemption automatically qualify for the Enhanced STAR exemption, so separate STAR applications do not need to be submitted in those cases.

Click here for the Senior Citizen’s STAR Application Form.


Other Exemptions:
Exemptions may also be available to veterans, those with disabilities, and others. For more information, contact the Assessor.

Click here for other exemption forms.