A Message from Assessor Teresa Stegner about the Senior Citizen Exemption
The Senior Citizen Exemption is based on age and income. One owner must turn 65 during the calendar year. The income used to calculate the exemption is the prior year’s Federal 1040 income (2021 for calendar year 2023) and it includes all taxable and non-taxable income, plus for any IRA accounts, the income gained by the account for the year, not the distribution amount from the tax return is counted.
The income limit will be determined by each taxing entity – School District, Town, and County. The income limits are currently under review by the Town of Clinton. The local law to increase the limits will be voted on by the Town Board at the regular Town Board meeting February 14, 2023. If adopted, the maximum income limit will be $58,399.99 for a 5% assessment reduction. If your 2021 income currently exceeds $58,399.99, please do not apply.
If you qualify: to apply, please provide the Assessor’s Office with the following by March 1, 2023:
- Completed Application form for Partial Exemption for Senior Citizens (form RP-467). Find the fillable form here: FORM RP 467
- Proof of age & residency:
- – driver’s license, non-driver’s ID, or birth certificate and 2 different utility bills if the address on the driver’s license is a PO Box or not the Clinton property address.
- With either:
- A copy of your 2021 Federal 1040 Income Tax Return(s) for all owners and owner(s) spouse(s). The entire return is required for any business or rental income
- Or if you do not file Income Tax returns: Income Statements for 2021: SSA-1099s (Social Security), 1099s for all pensions including veteran’s pensions and railroad retirement, 1099s for annuities, all other 1099s and 1098s for dividends, interest, and capital gains, etc., and any rent received. In addition, 2021 Year-end Statements for any IRA account, whether or not you file income taxes or had an annual distribution from an IRA account, must be provided. Also, if alimony, worker’s compensation, or veteran’s disability income was received, these amounts must be provided to the Assessor’s Office.
For general information on the Senior Citizen Exemption, please go to the NY State Dept. of Taxation & Finance website: NYS WEBSITE WITH GENERAL INFO ON THE SENIOR CITIZEN EXEMPTION
Assessor: Wednesdays, 1 – 3 PM and Saturdays, 9 – Noon.
General Information from the Clinton Assessor
There are six major exemptions available for partial tax reduction:
1. Veterans’ exemptions for honorably discharged U.S. military personnel are available for Town, County, and School District reductions. Adopted exemption levels are applied to the veteran’s property depending on the service time (war vs. peacetime) and location (combat vs. non-combat zone) of the veteran’s service. An additional tax reduction is available to those with a service related disability as determined by the VA. The unmarried surviving spouse of a veteran is also entitled to the exemption. No annual renewal is necessary.
2. Senior citizens age 65 or older with limited incomes or resident homeowners of any age who are physically disabled with limited incomes, may also apply for an exemption. For the Senior Citizen Exemption, the home must have been owned and occupied by the applicant for a minimum of one year prior to March 1. Both have income and residency restrictions and must be renewed annually (but not in 2021).
3. The STAR (School TAx Relief) is available on the homeowner’s primary residence. The New York State Department of Taxation & Finance (NYSDTF) has changed the STAR from an exemption to a check for new homeowners, those not receiving a STAR exemption prior to March 2015, those whose income is between $250,000.01 and $500,000, or those who voluntarily switch from the STAR exemption to a STAR check (please contact the Assessor’s Office if you would like to switch). In order to receive a STAR check, homeowners must apply through NYSDTF at www.tax.ny.gov/star or by phone at 518-457-2036. Each year, NYSDTF will determine the homeowner’s level of eligibility – Basic, Enhanced, or none – and mail the appropriate amount in a check. Basic STAR is for those applicants of any age with incomes at or below $500,000 for IRS income tax year 2019. Enhanced STAR is for applicants 65 or over with defined incomes of $90,550 or less in 2019. The New Enhanced STAR exemption applicants must currently have a Basic STAR exemption and must enroll in the IVP (Income Verification Program). After initial application through the Assessor’s Office, future Enhanced STAR exemptions will be automatically renewed, dropped to Basic STAR, removed, or reinstated as determined by NYSDTF.
4. Agricultural exemptions are available for properties of at least 7 acres of land used in agricultural production, with a gross income from said land of at least $10,000 per year in the first year or $10,000 averaged over a two-year period. This exemption must be renewed annually.
5. A forestry exemption is available for land used under a NYS DEC approved forest management plan and must be renewed annually. The owner must supply the Assessor with a copy of the annual commitment letter they are required to file with the County.
6. Volunteer firefighters and ambulance workers who have 5 or more years and less than 20 years of active service in the East and West Clinton Fire Departments while owning a primary residence in the Town of Clinton must file annually. Those with 20 years or more need only file once. This exemption is only available to firefighters who do not file for the income tax credit on their NYS Tax Return.
Whenever 65 is referenced above, the applicant must turn 65 or older within the calendar year of filing. If you think you qualify for any of these exemptions, or have questions, call the Assessor at 845-266-8179, from 1 to 3 p.m. on Wednesdays and 9 a.m. to noon on Saturdays. Please get your applications in as soon as possible to allow the Assessor to collect any of the required information for timely processing of your application. It is necessary to have the signed application with required documentation submitted by the March 1, 2021 deadline. If additional supporting information is required by the Assessor, she will provide an additional deadline for only the supporting information. Renewal notices have already been sent out by the Assessor’s Office to Agricultural Exemption holders who must file annually.
GRIEVING YOUR ASSESSMENT:
If you believe your property assessment is incorrect, you must follow the grievance process to contest the assessment. Your annual assessed value is found on the Tentative Assessment Roll which is available in the Assessor’s Office, the Town Clerk’s Office and on-line through the Dutchess County website.
The Town of Clinton BAR (Board of Assessment Review) meeting (Grievance Day) is held each year on the fourth Wednesday after the fourth Tuesday in May. Please call the Assessor’s office for information and scheduling an appearance time on Grievance Day. Find on-line Grievance forms (RP-524 – RP524 grievance form) and Booklets at http://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf
Grievance forms must be received by the Assessor by the close of the BAR meeting. However, forms received between the Monday prior to the BAR meeting and Grievance Day may, at the sole discretion of the Assessor, be heard by the BAR at a later date. Forms received after the close of the BAR meeting will be rejected as untimely. If you have any questions or need information, contact the Assessor’s Office at 845-266-8179 ext 114.
In general, the Town of Clinton’s BAR (Board of Assessment) meeting (Grievance Day) is held on the fourth Wednesday after the fourth Tuesday of May each year on the third floor of the Town Hall Masonic Building; call the Assessor’s office at 845-266-8179 ext 113 for scheduling.
Information on STAR (School Tax Relief) eligibility is available on the NY State Department of Taxation and Finance website at: https://www.tax.ny.gov/pit/property/star/eligibility.htm . In general, STAR application form submissions to the Assessor are only required for new Enhanced STAR exemptions for applicants currently receiving a Basic STAR exemption (not a STAR check) and are due by March 1. New homeowners must apply through NY State to received a STAR credit check. Contact NY State Dept. of Taxation & Finance at (518) 457-2036 M – F 8:30 am – 4:30 pm.
OTHER EXEMPTIONS: All new exemption applications, including Veterans exemptions, and exemption renewal applications, are due by March 1 (eg. Agricultural, Senior Citizen, Disability, and Wholly Exemptions).
If you have any questions or need information, contact the Assessor’s Office at 845-266-8179 ext 113 or 114.