To qualify, seniors generally must be 65 years of age or older and meet certain income limitations and other requirements. Application for Senior Citizens Exemption.The Real Estate Tax Relief Program for Senior Citizens or Disabled persons provides for the reduction or exemption of real estate property taxes. The application packets linked below include all relevant forms and instructions needed to apply for each type of exemption. Q: How can I apply for the STAR exemption? This web page is to make homeowners in the Town of Smithtown aware of several Real Property Tax Exemptions that are currently available. You may be eligible for senior citizen tax exemptions. Senior citizens have until March 1st, 2024 to apply for such exemptions. The phone number is 631-351-3226.