It is a local option to establish two separate property tax rates: a lower tax rate for residential property owners. Exemption applications must be filed with your local assessor's office.See our Municipal Profiles for your local assessor's mailing address. You can get information about your property tax benefits, including: Application status, Current benefit amounts, Proposed benefit for the upcoming tax year. New York State has long had a homestead exemption. Senior Citizen Homeowners' Exemption (SCHE). Eligibility. There are over 400 property tax exemptions in New York State. The following is a brief description of residential (Homestead) property tax exemptions available to property owners in the City of Rochester. Application dates: Call your village or town offices for dates and rates. To apply for the credit, taxpayers must fill out NYS tax form IT 214, Claim for the Real Property Tax Credit, and attach it to their NYS income tax return.
