Regarding Assessment:

Taxable status date: June 1st

All exemptions, including Veterans and Senior Citizens are completed on or before June 1st.
Call to question if you qualify.

Taxes are based on the prior year's assessment roll.

In an effort to better serve our residents and reduce Town mailing costs, a number of exemption forms can be downloaded from the Office of Real Property website.  Below are various exemptions that are available to homeowners.  Please read the eligibility requirements to determine if you meet the criteria in order  to receive the exemption. 

Property Tax Exemptions Available to Town of Lewisboro Residents

Here are links and instructions to the most common Exemption Forms on the Office of Real Property (ORPS) website:                  http://www.orps.state.ny.us/. 

1. Click on the “Forms,  Publications & Procedures” section at the top of the page   http://www.orps.state.ny.us/home/fpp_index.cfm
2. Click on Forms and Instructions http://www.orps.state.ny.us/ref/forms/index.cfm
3. Under “Forms Listed by Subject”, click on “Exemptions” http://www.orps.state.ny.us/ref/forms/subjects/exempt.htm
4. Scroll down to your appropriate Form 

To view and print the form, put your cursor in the “PDF” box below, then right-mouse click and select “Open Hyperlink”.  To fill-in and complete the form on your screen before printing, place your cursor in the Fill-In box below, then press the “Control” key, then Click on your left mouse button to follow the link. 

School Tax Relief (STAR) Exemption.  Every NYS resident homeowner is entitled to the primary STAR exemption on one residence.  This property must be declared as their primary residence and requires two proofs of residence.  Use Form RP-425.  http://www.orps.state.ny.us/star/star_forms.cfm

Enhanced STAR Exemption.  There are two eligibility requirements, age and income.  An owner must be at least 65 years of age by December 31, 2010 and the adjusted household income must not exceed $74,700 on your 2008 Income Tax (this amount changes annually).  The Assessor’s office must have a signed and dated application on file with the top two pages of your 2008 Income Tax attached.  New applicants must complete Form RP-425 and attach proof of age.  Once enrolled in the Enhanced STAR program, you must renew your application each year using Form RP-425-Rnw.  

Senior Citizen Exemption.  There are two eligibility requirements, age and income.  An owner must be at least 65 years of age and the gross  household income must not exceed $36,399 on your prior year’s Income Tax (2009).  This income limit is adjusted on an annual basis.  An income “sliding scale” is used to determine the percent (%) of exemption.  The Assessor’s office must have a signed and dated application on file with the top two pages of your 2009 Income Tax attached.  Please use Form RP-467 and refer to Form RP-467-INS for instructions and more information. 
 

 Disability and Limited Income Exemption.  To qualify, persons with disabilities must have certain documented evidence of their disability (i.e., an Award letter from Social Security) and meet certain income limitations and other requirements.  This exemption uses the same income eligibility requirements and sliding scale percents as  the Senior Citizen exemption.  The gross  household income must not exceed $36,399 on your prior year’s Income Tax (2008).  This income limit is adjusted on an annual basis.  The Assessor’s office must have a signed and dated application on file with the top two pages of your 2008 Income Tax and Award letter attached.  Please use Form RP-459-C and refer to RP-459-C-Ins for instructions and additional information.  The Disability exemption must be renewed each year. 
 

Alternative Veteran’s Exemption.  The alternative exemption is applicable to general municipal taxes, but not school taxes.  The Assessor’s office must have a signed and dated application on file with a copy of the veteran’s DD-214 discharge paper.  A qualified residential parcel receives an exemption equal to 15% of its assessed value.  Where the veteran can document service in a combat theater or combat zone, the property receives an additional exemption equal to 10% of its assessed value.  Please see Form RP-458-A-Ins for more information. 

Volunteer Firefighters/Ambulance Workers Exemption (Westchester County Only).   The exemption is available only to members who have been certified as being enrolled members for at least five (5) years.  Please see Form RP-466-d for more information. 

SCHOOL TAX RELIEF/STAR PROGRAM

Residents of the Town of Lewisboro may be eligible for a partial exemption from school property taxes on owner occupied primary residences (one, two, three family homes, condominiums, and co-op units), under the School Tax Relief (STAR) Program. The STAR Exemption, authorized by Section 425 of the Real Property Tax Law, offers two types of exemptions:

1. Enhanced STAR Exemption is for eligible senior citizens (age 65 or over) whose combined income is less than $74,700 per year. If your property will already be receiving the Senior Citizen Exemption authorized by Section 467 of the Real Property Tax Law, you do not need to apply for the STAR Exemption. Your property will automatically qualify and receive the exemption. Other seniors must apply for it and reapply each year, in order to keep the enhanced exemption in effect.
2. If the basic exemption is granted, you usually do not need to reapply in subsequent years. However, you must notify the Assessor if your primary residence changes.

How does one get the STAR Exemption?

You need to obtain and fill out a STAR application and file it with the Town Assessor by June 1st. The Town of Lewisboro's Assessor's Office is located at Onatru Farm, 99 Elmwood Road, South Salem, New York 10590. (914) 763-3034.

The application can also be down-loaded from the Internet at: http://www.orps.state.ny.us/star/star_forms.cfm

What do you need to support the STAR Exemption application?

You need to provide the section, block and lot number of your property. If you are applying for the enhanced exemption you need proof of your date of birth: a copy of birth or baptismal certificate or a copy of your passport and a copy of your Federal Income Tax Return.

For any further questions please call the Assessor's Office at 763-3034.

Persons over sixty-five years of age (either spouse) where their primary residence is in the Town of Lewisboro and have a combined gross income (including Social Security) of an amount less than that indicated in the following schedule may be eligible for this exemption.

Applications and income documentation must be filed with the Assessor's office no later than June 1st of each year.

The Town of Lewisboro, County of Westchester and Katonah/Lewisboro School District have adopted the following income scale for calculation of Senior Citizen exemption provided for in Section 467 of the Real Property Town Law: