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Senior Income Level Report Now Available

Report #9 available in the Online Assessment Community

The Senior Income Level Report (Report #9) is now available in the Online Assessment Community.

New this year: We’ve added a column, Received 467 on recent roll, to indicate that this property owner has recently received the senior citizens exemption.

Report #9 lists properties whose owners may be eligible for the senior citizens (467) exemption. To be listed on the report, the owners would typically:

  • meet the age requirements for the 2021 Enhanced STAR exemption, and
  • have a reported adjusted gross income (AGI) below $37,400 on their income tax return(s).

The report is for your information; you are not required to take action based on the report.

As you know, eligibility for the senior citizens exemption is not based on AGI, but rather on a definition of income that is more inclusive than AGI. However, this report may be helpful to assessors who wish to reach out to lower-income seniors and advise them of the availability of the senior citizens exemption. (The statutory maximum income for the sliding scale senior citizens exemption is currently $37,399).

The report is not intended to include all properties with incomes under $37,400. For instance, if we are unable to determine the income for a particular property, it would not be listed on the report.

Note: For mobile home and co-op properties that are not separately assessed, the Received 467 on recent roll field will be blank.

NYS Tax Return Deceased Report (Report #10)

County Directors: You’ll notice that Report #10 is also available on the website. That report was last run in May. We will run it again in November.

By law, Report #10 is only available to county real property tax directors. However, county directors are authorized to share it with assessors, tax receivers and county treasurers. You may wish to wait until the report is updated in November before distributing it to other local officials.