Property Tax Exemptions

1. Overview

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While all property is assessed, not all of it is taxable. Some are partially exempt because of the qualifications of the property owner. For example, veterans may qualify for an exemption on part of their homes or homeowners may be eligible for the School Tax Relief (STAR) program. 

A property tax exemption is a deduction that occurs directly on the property tax bill for a property owner's primary residence. Most exemptions are offered by either the local municipality (City, County or School District), or New York State. 

The City of Syracuse Department of Assessment offers guidance, resources, and applications for the following property tax exemptions:

  • STAR 
  • Senior Citizen
  • Veterans
  • Disability
  • Flood Zone
  • Historical Property
  • Property Improvement

Click through each section to learn more about each exemption and contact the Department of Assessment if you have questions about which exemptions are available to you. 

2. STAR

The School Tax Relief (STAR) program offers property tax relief to eligible New York State homeowners. In Syracuse, the STAR benefit applies to City and School taxes. 

Registered taxpayers receive the STAR benefit in one of two ways:

  • STAR credit: All newly registered taxpayers will receive the benefit in the form of a credit check or direct deposit that is used to pay City and School taxes. This check is mailed by the NYS Department of Taxation and Finance.
  • STAR exemption: Taxpayers registered with the STAR program before 2015 will receive the benefit in the form of a direct reduction on City and School tax bills. 

The STAR Program does not require yearly renewal. Once you register you will continue to receive the benefit every year as long as you continue to meet the eligibility requirements.

Eligibility Requirements

Eligibility is determined by the New York State Department of Taxation and Finance. STAR amounts are based on age and income and vary from year to year as determined by the NYS Department of Taxation and Finance. You must be 65 years old to become eligible for the additional savings offered to senior citizens through the STAR program. 

Click here to visit the NYS Department of Taxation and Finance website and learn more about eligibility requirements.

How to Apply

The NYS Department of Taxation and Finance administers the STAR Program. Register by clicking the button below or by calling 518-457-2036. 

Click here to register for STAR benefits

The City of Syracuse Department of Assessment can offer resources and guidance about applying for STAR benefits. Visit us in-person or call 315-448-8270 with questions.

 

3. Senior Citizen

The Senior Citizen Property Tax Exemption applies to City, School, and County taxes. The discount is on a sliding scale of 5% - 65% based on various factors.

Eligibility Requirements

Property owners qualify for the Senior Citizen Property Tax Exemption if they meet the following criteria:

  • The property owner is at least 64 years old and has owned the property for at least one year.
  • The property is the primary residence of the property owner.
  • The property owner has a combined owner income of less than $58,400 based on the previous calendar year.

Please note: Property owners may not receive both the Senior Property Tax Exemption and Disability Property Tax Exemption to the same account. If you qualify for both, please contact the Department of Assessment to discuss registration. 

How to Apply

If you meet the above eligibility requirements and are not registered for the Senior Citizen Property Tax Exemption, you must submit an application form and required documents to the City of Syracuse Department of Assessment by mail or in-person before January 1 each year.

Click below to access the application forms and instructions via the New York State Department of Taxation and Finance. You may request an application form by calling (315) 448-8270 or visiting the Department of Assessment in-person if you are not sure which form applies to you.

Click here to download Senior Citizen Property Tax Exemption Forms

If you are already registered for the Senior Citizen Property Tax Exemption, you must renew your status every year before January 1 to continue receiving the exemption. This is because reduction amounts are based on annual income, which can vary from year to year. Renewal forms will be mailed by the Department of Assessment each year in August for residents to renew their exemption for the following year. Completed renewal forms and all required documents must be submitted to the City of Syracuse Department of Assessment before January 1. 

Questions about the renewal process can be answered by calling 315-448-8270 or visiting the Department of Assessment in-person.

 

4. Veterans

The Veterans Property Tax Exemption applies to City and County taxes. There are two types of exemptions for veterans. Eligibility is determined based on the dates of service and location. Any veteran who has received a disability compensation rating may be eligible for additional savings. 

Eligibility Requirements

  • Proof of honorable discharge (DD-214)
  • Proof of disability compensation rating (if applicable)

How to Apply

Appropriate application forms vary based on service history and potential disability rating. Please call the Department of Assessment at 315-448-8270 or visit us in-person to request the appropriate application form. 

The Veterans Property Tax Exemption does not require yearly renewal. Once you are registered with the Department of Assessment you do not need to renew your status.

 

5. Disability

The Disability Property Tax Exemption applies to City, School, and County taxes. The discount is on a sliding scale of 5% - 50% based on various factors.

Eligibility Requirements

Property owners qualify to receive the Disability Property Tax Exemption if you meet the following:

  • Property owner has a combined owner income of less than $58,400 based on the previous calendar year.
  • Property owner has a physical or mental impairment.
  • Property owner can provide proof of disability by submitting one of the following:
    • An award letter from the Social Security Administration certifying your eligibility to receive Social Security Disability Insurance (SSDI) or Supplemental Security Income (SSI).
    • An award letter from the Railroad Retirement Board certifying your eligibility to receive railroad retirement disability benefits.
    • A certificate from the State Commission for the Blind stating that you are legally blind.
    • An award letter from the United States Postal Service stating you are certified to receive a United States Postal Service disability pension.
    • An award letter from the United States Department of Veterans Affairs stating that you are entitled to a veterans disability pension.
    • An award letter from the Workers’ Compensation Board based on either permanent total disability or permanent partial disability.

Please note: Property owners may not receive both the Senior Property Tax Exemption and Disability Property Tax Exemption to the same account. If you qualify for both, please contact the Department of Assessment to discuss registration. 

How to Apply

If you meet the above eligibility requirements and are not registered for the Disability Property Tax Exemption, you must submit an application form and required documents to the City of Syracuse Department of Assessment by mail or in-person before January 1.

Click below to access the application forms and instructions via the New York State Department of Taxation and Finance. You may request an application form by calling 315-448-8270 or visiting the Department of Assessment in-person if you are not sure which form applies to you.

Click here to download Disability Property Tax Exemption Forms

If you are already registered for the Disability Property Tax Exemption, you must renew your status every year before January 1 to continue receiving the exemption. Reduction amounts are based on annual income, which can vary from year to year. Renewal forms will be mailed by the Department of Assessment each year in early August for residents to renew their status for the following year. Completed renewal forms and all required documents must be submitted to the City of Syracuse Department of Assessment before January 1.

Questions about the renewal process can be answered by calling 315-448-8270 or visiting the Department of Assessment in-person.

 

6. Flood Zone

The Flood Zone Property Tax Exemption applies to City taxes. There are two Flood Zone Districts located in the City of Syracuse, properties located in either of the two zones may be eligible for this exemption.

Eligibility Requirements

  • The property must have flood insurance coverage from a federally-backed insurance agency for the year you receive the exemption.
  • Confirm flood zone location and varying zone requirements with the Department of Assessment by calling 315-448-8270 or visit us in-person.

How to Apply

If you are not already registered for the Flood Zone Property Tax Exemption, you must submit an application form and required documents to the City of Syracuse Department of Assessment by mail or in-person before January 1.

Click below to access the application form and instructions via the New York State Department of Taxation and Finance. You may request an application form by calling 315-448-8270 or visiting the Department of Assessment in-person.

Click here to download Flood Zone Property Tax Exemption Form

If you are already registered for the Flood Zone Property Tax Exemption, you must renew your status every year before January 1 to continue receiving the exemption.

 

7. Historic Property

Historic property that is altered or rehabilitated in accordance with local historic preservation laws is exempt from taxation to the extent of any increase in value attributable to the alteration or rehabilitation. Such improvements are exempt from City and School taxes during the years of alteration/rehabilitation.

Eligibility Requirements

In order for a structure to be considered a historic property eligible for this exemption, the property must have been designated as a landmark or be a property that contributes to the character of an historic district created by a local law.

Alterations or rehabilitation on such historic property must be made for means of historic preservation, and such alterations or rehabilitation must meet guidelines and review standards in the local preservation law.  Alterations and rehabilitation on historic buildings must be approved by the local preservation commission prior to commencement of such work.

Visit the New York State Department of Taxation and Finance, call the Department of Assessment at 315-448-8270, or visit us in-person for more information.

How to Apply

Click below to access the application form via the New York State Department of Taxation and Finance. You may also request an application form by calling 315-448-8270 or visiting the Department of Assessment in-person. Completed applications and required documents must be submitted to the City of Syracuse Department of Assessment by mail or in-person before January 1.

Click here to download the Historic Property Tax Exemption Form

 

8. Property Improvement

Property Improvement Tax Exemptions are exemptions instituted to help offset the cost of investing in the renovation/rehabilitation of vacant, residential and commercial structures in the City of Syracuse.  Click each dropdown below to learn more about each type of Property Improvement Tax Exemption. 

Call the Department of Assessment at 315-448-8270 or visit us in-person with questions, to request a specific application form, or for guidance on which form to fill out.

485-J: Residential Investment

What this exemption is for: You can receive this exemption if you spend at least $10,000 on improvements that cause an increase in assessed value.
What you should know: Ordinary maintenance and repairs do not qualify for this exemption.
Length of exemption: This is a 5-year exemption that declines by 20% until the property is fully taxable. The exemption applies to City and School taxes only.

How to apply: Click the link below to download the application. File your completed application and required documentation with the City of Syracuse Department of Assessment by mail or in-person within one year from the date of completion of the improvements. 

Download Form 485-J Here

485-O: Newly Constructed 1 and 2 Family Residences

What this exemption is for: This exemption can have more than one use.

  • It can be used for newly constructed one and two family residences.
  • It can also be used for certified unoccupied residential hazards.

What you should know: The exemption applies to City and School taxes.
Length of exemption: This is a 10-year declining exemption in which the exemption amount decreases by 25% each year beginning in the 8th year. 

485-A: Residential-Commercial Urban Exemption Program

What this exemption is for: Non-residential properties converted to a mix of residential and commercial use.
What you should know: Ordinary maintenance and repairs do not qualify for the exemption. The exemption applies to City, School, and County taxes.
Length of exemption: This is a 12-year partial exemption in which the exemption declines by 20% each year beginning in the 9th year. An eligible conversion must have a cost in exceeding $10,000.

How to apply: Click the link below to download the application. File your completed application and required documentation with the City of Syracuse Department of Assessment by mail or in-person.

Download Form 485-A here

485-B: Commercial, Business or Industrial Property

What this exemption is for: This exemption is for commercial, business, or industrial property construction or improvements exceeding $10,000.
What you should know:
This exemption applies to City, School, and County taxes.
Length of exemption:
This is a declining 10-year partial exemption.

How to apply: Click the link below to download the application. File your completed application and required documentation with the City of Syracuse Department of Assessment by mail or in-person.

Download Form 485-B here Form 485-B Application Instructions

 

9. Contact Us

The Department of Assessment strongly encourages residents to call or visit our office to obtain the applications for property tax exemptions. Each exemption requires a unique form and a specific set of supporting documentation.

In-Person

To request a specific form or for guidance on how to complete a form, visit our office at City Hall. Be prepared to do the following:

  • Pay for metered on-street parking if arriving after 9:00 a.m. Parking is free before 9:00 a.m. so we encourage early visitors. 
  • Enter City Hall from the Market Street entrance. 
  • Check-in through the security desk and ask for directions to the Department of Assessment. We are located in Suite 130.
  • Be prepared to stay for approximately 15 minutes to discuss and review the forms. 

LOCATION

City of Syracuse Department of Assessment

City Hall Suite 130

233 East Washington Street

Syracuse, NY 13202

 

Via Phone

To request a property tax exemption form by phone or receive assistance with completing a form, call our office at 315-448-8270 between the hours of 8:00 AM - 7:00 PM on Mondays and 8:00 AM - 5:00 PM Tuesday - Friday. Describe to us the form you are interested in and we will mail it to you. 

Mailing Address

You may mail completed forms and required documentation to the following address:

City of Syracuse Department of Assessment

City Hall Suite 130

233 East Washington Street

Syracuse, NY 13202