All new applications and renewals must be filed on or before March 1 each year.

Tax relief may be available for eligible applicants applying for any of the following major exemptions.

For Property and School Taxes

• Agricultural Assessment Information
• Senior Citizens with Limited Income - Each of the owners of the property must be 65 years of age or over, except that where the owners are husband and wife or are siblings, only one spouse or sibling need be 65 years or over, before December 31^st of given year. You must reside at the premises for a year before you can apply. The school districts also allow this exemption, unless there is a school-aged child, attending public school, residing on the property.
  
  Along with an age requirement, the gross 2021 income cannot exceed $37,400 minus unreimbursed medical expenses for the 2023 exemption. Please bring the following information with you when you apply: proof of age, executed copy of income tax (if filed), Social Security benefit statements, statements of wages, pensions, interest, dividends, capital gains, nontaxable interest, IRA year end statement, unreimbursed medical expenses, and rental income or alimony if applicable. We have a checklist to help with this process. You must also submit Additional Income and IRA Disclosure and Additional Residents Contribution Worksheet. All forms are available in our office or website under the Forms link to the left. This application must be renewed by March 1 of each year. Check with the Assessor’s office if you missed the deadline for allowable exceptions.
  
  In the past, if you qualified for the Senior with Limited Income, you automatically were granted the Enhanced STAR. Due to changes in New York State law, you must apply separately for the Enhanced STAR exemption only if you are currently receiving the BASIC STAR exemption by submitting form RP-425-E along with RP-425-IVP (income verification program). This will be a one-time application. In the following years the NYS Tax Department will verify your income eligibility for Enhanced STAR only and will contact you if they need additional information.  You will still need to apply for the Senior Citizens with Limited Income (RP-467 or RP-467-Rnw) every year at the Assessor’s office with your income stated above. For more information on STAR, please see below.
      
• Alternative Veterans - The Assessor's Office will accept applications for qualified residential property owned and occupied by veterans who served during defined periods of war. Surviving spouses of a veteran may also be eligible to apply. This exemption applies to the town and county portion of the General Property Taxes..  It does not affect special district tax levies. The qualified residential parcel will receive a 15% reduction of its assessed value, and, if combat duty can be documented, an additional 10% will be applied. If the veteran received a service-connected disability rating, one-half of the disability rating will be added to the exemption. Each of these items is subject to a maximum assessed value of $240,000. All 3 schools districts also adopted the Alternative Veterans Exemption, but at a lower level than the Town and County.
      
• Cold War Veterans - Section 458-b of the Real Property Tax Law authorizes a limited exemption from real property taxes for residential real property owned by persons who rendered military service to the United States during the Cold War (defined as September 2, 1945 to December 26, 1991), provided such property meets the requirements set forth in the law. The Cold War Exemption is available on a veteran's primary residence. For more information on eligibility requirements, please visit the New York State Department of Taxation and Finance website. The Bethlehem Central School District has adopted the Cold War Veterans Exemption, but at a lower level than the Town and County.
      
• Disability - The New York State Real Property Tax Law allows local governments the option of granting a reduction in the amount of property taxes paid by qualifying persons with disabilities. To qualify, persons with disabilities must have a Notice of Award from the Social Security Administration. This award must certify the applicant's eligibility to receive Social Security Disability Insurance. A certificate from the State Commission for the Blind and Visually Handicapped may be used as well as an award letter from the Railroad Retirement Board certifying the applicant's eligibility to receive railroad retirement disability benefits. The property must be occupied and owned by the person with the disability. The disabled person does not have to be 65 years of age. Combined gross income must be no more than $37,400, including Social Security, in order to qualify for the exemption. The application must be renewed each year.
      
• Physically Disabled- Property must be owned either by a physically disabled person or by a person having a physically disabled member in the household. Property must be occupied by the physically disabled resident of the property. The disabled person must have a permanent physical impairment that substantially restricts one or more of his major life activities, and such impairment must be certified by a qualified physician or the State Commission for the Blind and Visually Handicapped, as appropriate. To be eligible for exemption, the improvement to the property must be one which facilitates the disabled person's use of and accessibility to the property. Any increase in value is exempt from taxation to the extent of any increase in value attributable to such improvements. Property must be a one-, two-, or three-family residence. This is a local option in which the Town of Bethlehem and Bethlehem Central School District allow.
      
• Business Exemption – See www.tax.ny.gov for details.RP-485-b. Property taxes only.
      
• Nonprofit Exemptions – See www.tax.ny.gov for details RP-420-a- Org Mandatory Class, RP-420-b- Org –Permissive Class, RP-420-a/b-Use –must be filed with Organization forms.
      
• Conservation Easement Exemption- please visit the Conservation Easement Review Board's web page
      
• Clergy - Real property that is owned either (1) by a member of the clergy who is engaged in the work of his or her religious denomination or who is unable to perform such work because of age (over 70 years) or impaired health or (2) by the un-remarried surviving spouse of such a member of the clergy is exempt from general municipal and school district taxes to the extent of $1,500 of assessed value, provided that the owner is a resident and inhabitant of New York State.  Application must be filed every year for this exemption.