Exemption application forms can be picked up at the Gates Town Hall, or downloaded from this website. Upon completion of a form, please submit or mail to the Town of Gates, Assessor’s Office, 1605 Buffalo Road, Rochester, New York, 14624. All applications and annual renewal forms are due no later than taxable status date of March 1st. If you are submitting by mail, it is recommended that you enclose a self-addressed, stamped envelope so that confirmation of receipt may be returned for your records.
Info About Exemptions/Forms
- STAR, Basic: This exemption is for all owner-occupied, primary-residence properties. There is no age requirement, income requirements/restrictions is that household income must be less than $500,000 and is owner-occupied, primary residence. Upon notification, new applicants will be required to register their exemption with NYS Department of Tax & Finance.
- STAR, Enhanced: This is a higher level of the STAR exemption and is for those homeowners who are at least 65 years of age and under the New York State specified income limit for the STAR exemption. You must be 65 years of age to apply for this enhanced level of the STAR exemption and it must be renewed each year.
- Senior/Aged: This exemption is similar to the Enhanced STAR exemption as you must be 65 years old and be under the specified income limit. These income limits are much lower than the STAR, resulting in fewer approved exemptions. This is a completely different exemption from the STAR so be careful not to confuse or interchange the terms. This exemption must be renewed each year.
- Veteran: This exemption is available for all service men/women who served on active duty (exclusive of training) during a recognized period of war, as defined by the NYS DTF and Department of Veteran’s Affairs. Exemption percentages will vary depending on the veteran’s place(s) of service which are itemized on the veteran’s discharge paper (DD-214).
- Cold War Veteran: New exemption for servicemen that served on active duty (exclusive of training) between September 2, 1945 and December 26, 1991, but dates do not fall within a recognized period of war, and who are not currently receiving the Eligible Funds or Alternative Veterans Exemption.
- Disability: This exemption is intended for those individuals with diabilities and limited incomes. Persons with documented evidence of their disability (an award letter from the Social Security Administration is the most common form of proof) may receive a 5% – 50% exemption depending on their total household income.
- Business: This exemption is intended for business’ with newly constructed buildings. The assessed valuation attributable to new construction may be eligible to receive this abatement. The Business Exemption runs for 10 years starting with a 50% reduction off the assessment of the building, reducing 5% per year and expiring after the 10th year. Keep in mind, the land portion is not eligible for any abatement.
- For more information about available Exemptions and their forms, visit NYS DTF Property Tax Exemptions at the following webpage: http://www.tax.ny.gov/pit/property/exemption/index.htm Information and forms are also available at the Town Hall Assessor’s office.
Complaint Forms and Instructions
- Assessment Complaint: This form is intended for those property owners who believe their property is over-assessed and wish for their assessment to be reviewed by the Board of Assessment Review. This form must be filled out in its entirety and documentation must be submitted supporting the property owner’s estimate of value before the first Tuesday in June. It is strongly recommended that prior to filing this form, you meet with the assessor and try to resolve your valuation issue. It is further recommended that you bring a recent appraisal as your proof of value. Merely comparing assessments is not sufficient documentation. See also assessment complaint instructions. This form has to be submitted before the first Tuesday in June.
- Visit NYS DTF for additional information: http://www.tax.ny.gov/pit/property/contest/contestasmt.htm