(585) 624-6065 Fax

Cross- references listing the assessed values of all the property in Mendon are available in the Assessment Office. A listing of recent residential sales is also be available.

IMPORTANT DATES

• ALL exemption paperwork must be submitted by March 1
• Applications for appointments with the Board of Assessment Review for Formal Grievances will be accepted only between May 1st to Grievance Day. Grievance Day is the fourth Tuesday in May, as per NYS Real Property Tax Law.  A completed Grievance Application MUST be presented in order to schedule an appointment.

STAR PROGRAM

Types of STAR

Whether you receive the STAR exemption or the credit, there are two types of STAR benefits:

Basic STAR

• available for owner-occupied, primary residences;
• the income limit for the Basic STAR credit is $500,000 (the income limit for the Basic STAR exemption is $250,000);
• based on the first $30,000 of the full value of a home

Enhanced STAR

• provides an increased benefit for the primary residences of senior citizens (age 65 and older) with qualifying incomes:
  • $107,300 or less

The STAR benefit applies only to school district taxes. It doesn’t apply to county, town, or village taxes.

Note: Senior citizens receiving STAR may also be eligible for the senior citizens exemption. Please contact the office (585)624-5254 for more information. 

CHANGE OF NAME & ADDRESS FORMS

Fill out the form and return it to the Town of Mendon with proof of address (utility bill, driver’s license, etc.)

Change of Address Form

Change of Name

EXEMPTIONS & GUIDELINES

FILING DEADLINE IS MARCH 1

BASIC STAR EXEMPTION

The Basic STAR exemption reduces the school tax liability for qualifying homeowners by exempting a portion of the value of
their home from the school tax. To qualify, the home must be:
• owner-occupied, and
• the homeowners’ primary residence.
The combined 2023 income of the owners and spouses who reside on the property must be less than or equal to $250,000
and you must have had a STAR exemption on the same property for the 2015-2016 school year. If your income is more
than $250,000 but less than or equal to $500,000, you may qualify for the STAR credit. Register at www.tax.ny.gov/star

BASIC STAR CREDIT

The STAR program can save homeowners hundreds of dollars each year. You only need to register once, and the Tax Department will send you a STAR credit check each year, as long as you’re eligible. See the STAR resource center to learn more.

You should register for the STAR credit if you are:

• a new homeowner;
• receiving the STAR exemption but want to switch to the STAR credit;
• a manufactured homeowner who received a letter that you must register for the STAR credit to continue receiving a STAR benefit (Form RP-425-RMM);
• an existing homeowner who is not receiving the STAR exemption or credit; or
• a senior who may be eligible for the Enhanced STAR credit. (Note: If you are already receiving the STAR credit, you do not need to register again. You will automatically receive the Enhanced STAR credit if you are eligible.)

You should update your registration if:

• you received a letter stating that you must update your registration (such as Form RP-425-RDM), or
• your property has an ownership change due to marriage, divorce, surrender of interest by a co-owner, survivorship, trust, life estate, or name change.

Register at www.tax.ny.gov/star

ENHANCED STAR CREDIT

The Enhanced STAR exemption reduces the school tax liability for qualifying senior citizens by exempting a portion of the value of their home from the school tax. To qualify, the home must be:
• owner-occupied, and
• the homeowners’ primary residence.
The combined 2023 income of all owners, and any spouses who reside on the property must be less than or equal to $107,300 and you must have had a STAR exemption on the same property of the prior school year.
In the first year, the assessor will verify your eligibility based on the income information you provide (see Proof of income for STAR purposes). In the following years, the New York State Department of Taxation and Finance will verify your income eligibility. You will not need to reapply for the exemption or provide copies of your tax returns to your local assessor.

Proof of income for STAR purposes
You are required to submit proof of income with the form RP-425-E and RP 425-IVP. Proof of income is your 2023 federal or state income tax return. Do not submit your 2024 tax forms. If you were not required to file a federal or New York State income tax return for 2023, complete Form RP-425-Wkst, and submit it to the assessor along with this form.

To determine your income eligibility, use the following information to identify line references on your 2023 federal or state income tax returns.

FORM NUMBER      TITLE OF INCOME TAX FORM      INCOME FOR STAR PURPOSES

Federal Form 1040    US Individual Income Tax Return     AGI (line 11) minus taxable IRA (line 4b)

NYS Form IT-201       Resident Income Tax Return            Federal AGI (line 19) minus taxable IRA (line 9)

Register at www.tax.ny.gov/star

SENIOR CITIZENS

Real Property Tax Law, section 467, gives local governments and public school districts the option of granting a reduction in
the amount of property taxes paid by qualifying senior citizens. To qualify, seniors must be 65 years of age or older, meet certain
income limitations, and other requirements.

For the basic 50% exemption, the law allows each county, city, town, village, or school district to set the maximum income limit
at any figure between $3,000 and $29,000. Localities have the further option of giving exemptions of less than 50% to seniors whose incomes are more than $29,000.

Under the sliding-scale options, a qualifying senior can have a yearly income as high as $58,400.00 and get
a 20% exemption, or, if the municipality chooses, an income of $58,400.00  and get a 10% exemption, or an
income of $58,400.00 and get a 5% exemption in places where they are granting the maximum limits. Check
with your local assessor or the clerks of the local governments and school districts involved to determine which local options, if
any, are in effect.

Note that your property may not receive an exemption both:
• under this law, and
• the persons with disabilities and limited incomes exemption (Real Property Tax Law, section 459-c) for the same municipal
tax purpose.
However, where one or more owners qualify for exemption under this section, and the other owner qualifies for exemption
under section 459-c, the owners may choose the more beneficial exemption.

Fill out form RP-467 and submit to assessor’s office with your 2023 Federal and State Tax Return.

DISABILITIES WITH LIMITED INCOME

Section 459-c of the Real Property Tax Law gives local governments and public school districts the option of granting a reduction in the amount of property taxes paid by qualifying persons with disabilities. To qualify, persons with disabilities generally must have certain documented evidence of their disability and meet certain income limitations and other requirements.

For the basic 50 percent exemption, the law allows each county, city, town, village or school district to set the maximum income limit at any figure between $3,000 and $29,000. Localities have the further option of giving exemptions of less than 50 percent to persons with disabilities whose incomes are more than $29,000. Under the “sliding scale” options, a qualifying owner can have a yearly income as high as $58,400.00 and get a 5 percent exemption in places where they are using the maximum limit.

Please check with your local assessor to determine which local options, if any, are in effect.

Note that property may not receive an exemption both under this law and the senior citizens exemption
(Real Property Tax, sec. 467) for the same municipal tax purpose. However, where one or more owners
qualifies for exemption under this section, and the other owner qualified for exemption under section
467, the owners may choose the more beneficial exemption.

Fill out form RP-459 and submit to assessor’s office with your 2023 Federal and State Tax Return.

VETERAN EXEMPTIONS

Designated time of war:

Persian Gulf conflict – 8/2/1990 – present

Vietnam War – 11/1/1955-5/7/1975

Korean War – 6/27/1950 – 1/31/1955

World War II – 12/7/1941 – 12/31/46

Benefits

• 15% reduction in assessed value to veterans who served during a time of war
• additional 10% reduction in assessed value to veterans serving in combat zones (includes recipients of expeditionary medals)
• additional reduction in assessed value to veterans who incur service-connected disabilities, equal to one-half of their service-connected disability ratings (regardless of whether such veterans served in combat zones)
• percentage-level benefits are subject to maximum dollar limits set by each taxing jurisdiction

Submit Form RP-458-a with  copy of your DD-214 paperwork

AGRICULTURAL EXEMPTION

The agricultural assessment value per acre certified by the Office of Real Property Tax Services when equalized by the assessor becomes an agricultural assessment.
If the application is approved, the portion of the assessed value of eligible agricultural lands which exceeds the agricultural
assessment, if any, will be exempt. No exemption results unless the assessed value of land described in the application exceeds
its agricultural assessment.

Application: To qualify agricultural land for an agricultural assessment, the landowner must annually file an application for
each separately assessed parcel with the local assessor. If an initial application is approved and an agricultural assessment
granted, renewal Form RP-305-r may be filed in succeeding years to renew the application provided no changes regarding
the parcel have occurred since the last submission of Form RP-305. A soil group worksheet and soil map prepared by
the Soil and Water Conservation District Office must be filed as part of the application, unless as a result of a prior application,
the assessor has a soil group worksheet and soil map on file which accurately describes the parcel. A landowner may exclude
from the applications any portion of a parcel which is capable of being separately identified.

Submit Form RP-305 to the assessment department.

TAX ROLLS

2024 Tentative Assessment Roll

2023 Final Assessment Roll

2022 Final Assessment Roll

2021 Final Assessment Roll