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Department of Taxation and Finance

Assisting seniors who missed the exemption application deadline

There are five provisions of the law that generally allow seniors to file exemption applications after taxable status date. Three of the options relate to the senior citizens exemption, and two relate to Enhanced STAR.

Local options to extend the filing period for the senior citizens exemption

Each option to extend the deadline for the senior citizens exemption requires adoption of a local law.

Provisions to extend filing period for the senior citizens exemption
Subdivision of RPTL 467New or renewal
applications
Who reviews and
approves applications
Date of extended
deadline
Cause of late
applications
Subdivision 5-a New or renewals Assessor Grievance day Death of an immediate
family member,
or serious illness of
the applicant or a
family member that
can be documented
by a physician
Subdivision 8 Renewals only Assessor Grievance day Any cause
Subdivision 8-a Renewals only Assessor Last day to
pay taxes
without interest
or penalty
"Good cause" as
determined by
the local assessor

Extending the deadline for late Enhanced STAR applications

The options below do not require adoption of a local law.

Provisions to extend the deadline for late Enhanced STAR applications
Subdivision of RPTL 425New or renewal
applications
Who reviews and
approves applications
Date of extended
deadline
Cause of late
application
Subdivision 6-e New or renewals Assessor Grievance day Death of an immediate
family member,
or serious illness of
the applicant or a
family member that
can be documented
by a physician

Subdivision 6-a(2)

More information

Renewals only New York State
Department of Taxation
and Finance
Last day to
pay taxes
without interest
or penalty
"Good cause" as
determined by
the commissioner

Resources

Updated: