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New York Lifts Senior Property-Tax Exemption Cap to 65% With Local Opt-In Requirement

Local adoption will determine the scope of relief for eligible seniors.

Overview

  • Gov. Kathy Hochul signed S5175A/A3698A on Dec. 6, authorizing localities to grant qualifying seniors exemptions of up to 65% of assessed value.
  • Municipalities must choose whether to participate and set income-eligibility limits, so timing and impact will vary by community.
  • The governor’s office projects up to about $300 in average annual savings, while some reports suggest far larger reductions in high-tax areas if fully adopted, such as roughly $3,900 on a $6,000 bill.
  • The change lifts a decades-old 50% cap and comes as New York’s effective property-tax rate and median bills rank well above national levels.
  • Relief is limited to eligible senior homeowners and does not extend to first-time buyers, and it remains unclear whether New York City will opt in.