Exemption Information

The Town of Brighton administers the following property tax exemptions locally. 

  • Senior Citizen Limited Income Exemption
  • Disability Limited Income Exemption
  • Veteran's Exemption
  • Clergy Exemption
  • Volunteer Firefighter / Ambulance Worker Exemption


New Applicants

If you think that you may qualify for one of the exemptions listed above, CLICK HERE to request an application be emailed or mailed to you.



Property Tax Exemption Eligibility Requirements


  • Senior Citizen Limited Income Exemption                                                                                                                                                                                                            
    • Homeowner 65 years or older by March 1st, 2026 (if married, or siblings, only one of you needs to be 65)
    • Income less than $58,400 (from 2024 Federal tax return)
    • The property is your primary residence

  • Disability Limited Income Exemption

    • Homeowner under 65 years of age
    • Income less than $58,400 (from 2024 Federal tax return)
    • The property is your primary residence
    • Letter from association, SSI, VA, etc. stating "we have found you to be % disabled under our rules as of __/__/____"

  • Veteran's Exemption 

    • Must be honorably discharged from active duty
    • Surviving Spouses (or parents of children who died in the line of duty) are eligible
    • DD214 (discharge letter is necessary)
    • Marriage certificate is necessary (if married)
    • The property must be primary residence
    • No age/income limit
  • Basic Star [NYS]                   
    • One time registration with the New York State Taxation & Finance Department
    • Income less than $250,000 (2024 Federal 1040 form, Line 11 - Adjusted Gross Income minus Line 4b -Taxable portion of IRA distributions)
    • The property is your primary residence
    • Does not require renewal (unless you receive notification from the state)
  • Enhanced Star [NYS]
    • One time registration with the New York State Taxation & Finance Department 
    • If you are currently receiving the Basic Star Exemption, NYS Taxation will automatically change you over to Enhanced STAR when eligible.
    • Homeowner must be at least 65 years that calendar year (if married, only one of you needs to be 65)
    • Income of the owners and spouses who primarily live at the property must be less than $110,750 (2024 Federal 1040 form, Line 11 - Adjusted Gross Income minus Line 4b -Taxable portion of IRA distributions)
    • The property is your primary residence
    • Renews automatically  (unless you receive notification from the state)


Renewals


The Town of Brighton Assessor's office mails out the RENEWAL applications in the fall for the:

  • Real Property Tax Exemption for Seniors with Limited Income
  • Real Property Tax Exemption for Persons with Disabilities and Limited Income

If you have still not received your renewal paperwork at this point, please complete a request form HERE, email assessor@brightonny.gov or call our office at 585-784-5215.

March 1 is the filing deadline for all Real Property Tax Exemptions, but early filing is always suggested and appreciated.  


CLICK HERE to sign up to receive reminders that Renewal application season is open. 

   

Choose [ 90 Days ] [30 Days] to receive reminders that the application deadline is approaching.



Caregivers

CLICK HERE to sign up to find out when tax exemption renewal applications have been mailed out.




Important Notice


With very few exceptions, the residential New York State Real Property Exemptions require that the property be the owner occupied primary residence of the exemption applicant.

Please note that the STAR exemption application even carries a caution warning applicants that "Anyone who misrepresents his or her primary residence, age or income shall be subject to a $100 penalty, shall be prohibited from receiving the STAR exemption for five years and may be subject to criminal prosecution."

So, if you own a residential property and claim a STAR Exemption on the property, but do not live there, you may be in violation of the law and subject to penalty and/or criminal prosecution.

If you own a residential property and claim or continue to receive an exemption that you do not qualify for, you will be responsible for repayment of the benefits that you received but were not entitled to. Please notify the town of Brighton Assessor's office immediately if there is a change in the ownership or eligibility of an exemption/ownership status to avoid penalty.



Questions? Call the Assessor's Office at (585)784-5215 or email assessor@townofbrighton.org