Real Property Tax Matters

TOWN OF GENEVA EXEMPTIONS

THE FOLLOWING FORMS AVAILABLE IN THE TOWN ASSESSOR'S OFFICE

NOTE:  All exemptions are due in the Assessors Office by March 1st, each year.  Contact the Assessor, John Lynch, at (315) 789-3922, Tuesday and Thursday between 9:00 a.m. and 3:00 p.m. for further information.

STAR
There are two different STAR programs:

ENHANCED STAR:  You must reapply every year.  If you are renewing, you only have to fill out STAR Form and show first page of Federal Income Tax form.  If new, you must be over 65 years of age by December 31 and own your own home, which must be your primary residence, and make under $74,700.00 adjusted income.  Fill out the form and show your age and first page of your Federal Income Tax form from last year, as well as proof of residency.

BASIC STAR:  You only need to sign up once for the basic STAR program.  You must own your own home, which must be your primary residence.  Proof of residency is required (i.e. Voters Registration).  You qualify regardless of age or income.

SENIOR CITIZEN SLIDING SCALE

You must be over 65 years of age and make under $21,200 for Geneva City School District or $19,200 for Ontario County.  You will qualify for the STAR program if you qualify for this.  On this exemption you will need to use your gross income.  All income must be accounted for, even the nontaxable portions (i.e. Social Security, Pensions, Dividends, Interest, etc.).  The County offers a "Persons with Disabilities Exemptions" similar to the Senior Exemption.

ALTERNATIVE VETERANS EXEMPTION

This exemption is available to eligible veterans and the unremarried surviving spouse of the veteran.  To qualify, you need a copy of your DD-214 discharge papers.  If you have a war related disability, you will need a copy of your disabled rating letter.  A "new" 10 year cold war veteran's exemption is being offered beginning in 2010.

AGRICULTURAL EXEMPTIONS

You must own seven (7) or more tillable acres and make over $10,000 of agricultural products or is rented to an eligible landowner.  You will need to contact Ontario County Soil and Water to arrange for the necessary paperwork.

AGRICULTURAL FARM BUILDING EXEMPTION

If you build a new farm building and are operating an agricultural business, you may qualify for a ten (10) year tax exemption on the building.

BUSINESS EXEMPTION

If you make an improvement to your business building that would increase the assessed value by $10,000 or more, you are entitled to a 50% exemption off the first year of increased value.

CLERGY

You must be a member of the clergy, minister, priest or rabbi.  You will receive $1,500 off of your primary residence assessment.