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The Liverpool Central School District Board of Education recently approved property tax exemptions for resident senior citizens 65 years and older and those with disabilities & limited incomes (including those under the age of 65), as well as tax exemptions for veterans, volunteer firefighters and ambulance workers.

For the senior citizen and those with disabilities and limited income tax exemption, residents must meet income limitation requirements, as established by New York State, which correlate to an exemption percentage. As part of the exemption, the BOE approved the sliding scale exemptions as follows: 

• If income is less than $50,000.00 - 50% exemption
• If income is less than $50,999.99 - 45% exemption
• If income is less than $51,999.99 - 40% exemption
• If income is less than $52,999.99 - 35% exemption
• If income is less than $53,899.99 - 30% exemption
• If income is less than $54,799.99 - 25% exemption
• If income is less than $55,699.99 - 20% exemption
• If income is less than $56,599.99 - 15% exemption
• If income is less than $57,499.99 - 10% exemption
• If income is less than $58,399.99 - 5% exemption 

The town assessor will verify your eligibility based on the income information you provide. Senior citizens approved for the exemption will have to renew their exemption in subsequent years. The town’s assessor’s office will have copies of the forms available for residents. 

Those with disabilities and limited income will need to fill out the Application for Partial Tax Exemptions for Real Property of Persons with Disabilities and Limited Income to qualify. The town’s assessor’s office will have copies of the form available for residents.

As part of the veterans tax exemption, qualifying residential real property shall be exempt from taxation to the extent of 15% of the assessed value (not to exceed $6,000). In addition, veterans that served in a combat theater or combat zone or operations, as documented by the award of a United States campaign ribbon or service medal, also shall be exempt from taxation to the extent of 10% of the assessed value of such property (provided that such exemption shall not exceed $10,000). Finally, if a veteran received a compensation rating from the United States Veterans Administration because of a service connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property multiplied by 50% of the veteran’s disability rating (not to exceed $20,000). 

Obtaining a veterans exemption is not automatic – eligible veterans must submit the initial exemption application form to your assessor along with qualifying documentation to receive this exemption.

The exemption approved by the Board of Education for volunteer firefighters and ambulance workers is 10% of the assessed value of their property. Volunteer firefighters and ambulance workers will need two years of service to qualify for this exemption, and must submit the initial exemption application form to your assessor along with qualifying documentation to receive this exemption.

The deadline to apply for these exemptions is March 1st in both the town of Clay and the town of Salina. 

For more information about possible property tax exemptions, contact your local town tax assessor at 315-451-3231 (town of Salina) or 315-652-3800 (town of Clay), or visit the New York State Department of Taxation and Finance Web site at www.tax.ny.gov, then click on the “Individuals” tab.