The Senior Citizens tax exemption is available to homeowners age 65 and over with a gross income of $48,400 or less. This exemption can apply to County, Town, School, and Village taxes depending on your income level. Each taxing jurisdiction has its own income level. You can only apply for this exemption on your primary residence.
owner Eligibility Requirements
- The property must be the “legal residence” of, and must be occupied by, all of the owners of the property.
- You must own the property for at least 12 consecutive months before the date of filing for the exemption unless you received the exemption on your previous residence or your prior residence was located in NYS.
- The life tenant is entitled to possession and use of the property for the duration of his or her life and is deemed the owner for all purposes, including taxation. The exemption also may be allowed if the property is in trust and all the trustees or all the beneficiaries qualify.
- Manufactured homes on leased land can qualify for the senior citizen’s exemption. If a home is located in a manufactured home park, you are entitled to a reduction in rent for the amount of the taxes paid.
You cannot receive the senior citizens exemption if the income of the owner, or the combined adjusted gross income of all the owners, exceeds $48,400.
If you are married, your spouse’s income must be included in the total unless your spouse is absent from the residence due to a legal separation, divorce, or abandonment.
For the 2024-2025 tax year, the Town of Cheektowaga is reviewing income earned in 2022!
- Social Security and retirement benefits
- interest and dividends
- net capital gains
- net rental income
- net income from self-employment
Each of the owners of the property must be 65 years of age or over unless the owners are:
- spouses, or
- siblings (having at least one common parent) and
- one of the spouses or sibling owners is at least 65.
The first time you apply for the exemption, you must give satisfactory proof of your age & residency.
Acceptable forms of proof:
- Driver’s License (stickers on the back will not be accepted)
- Voter’s Registration
- Auto Registration
- Current Paystub
Senior citizens are generally not eligible for the senior citizen’s exemption if they have children living in their homes and attending public school. The senior can still receive the exemption if the child attends a private or parochial school. Children of tenants attending public school would prohibit the senior citizen’s exemption for school tax purposes.