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Hornell City Assessor's Office
Important Dates
January 1st: Taxable Status
Date
Last date to file ALL exemptions.
For specific exemptions, see information below.
February 15th: Tentative Roll
Date
All new assessment changes
will be applied to this tentative draft of the
tax roll.
First Week of March: Grievance
Proceedings
(The exact date of grievance
hearings will be posted as soon as it is announced. )
April 15th: Final Assessment
Roll Date
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Exemptions
COUNTY
Veteran's Alternative or Veteran's
Eligible Funds (RPTL 458) To receive information
or an application for these exemptions, please
contact your local Veteran's counselor.
Low-Income Disability (RPTL
459) A tax reduction is available for owner-occupants
with disabilities AND an income limit on a sliding scale not to exceed $30,900.
Proof of ownership, income verification and
one of the following letters is required by
the Assessor for this application: Award letter
from Social Security Administration, Award letter
from Railroad Retirement Board, or Certificate
from State Commission for the Blind and Visually
Handicapped.
Senior Citizens (RPTL 467) The Senior Citizens exemption is a reduction, based on a sliding scale,
off County tax. To be qualified for this exemption,
at least one owner-occupant must be 65 years
or older AND total household income of $22,500 to $30,900. Proof of age, income verification,
and proof of ownership must be presented at
the time of application.
Construction for Senior Living
Quarters (RPTL 469) The Construction for Senior
Living Quarters exemption qualified the property
owner an exemption not to exceed 20% of the
assessed value for reconstruction or new construction
to provide living quarters for a parent or grandparent
who is 62 years of age or older.
Business Investment Exemption
for Commercial Properties (RPTL 485B) A Sliding
Scale exemption for improvements exceeding $10,000
for commercial properties.
CITY
Veteran's Eligible Funds To
receive information or an application for this
exemption, please contact your local Veteran's
counselor.
Senior Citizens (RPTL 467) The Senior Citizens exemption is a 50% reduction
off City tax. To qualify for this exemption,
at least one owner-occupant must be 65 years
or older AND total household income cannot exceed
$18,000. Proof of age, income verification,
and proof of ownership must be presented at
the time of application.
Business Investment Exemption
for Commercial Properties (RPTL 485B) A Sliding
Scale exemption for improvements exceeding $10,000
for commercial properties.
Construction for Senior Living
Quarters (RPTL 469) The Construction for Senior
Living Quarters exemption qualified the property
owner an exemption not to exceed 20% of the
assessed value for reconstruction or new construction
to provide living quarters for a parent or grandparent
who is 62 years of age or older.
Residential Capital Improvement
[RPTL 421(F)] Residential property with new
construction in excess of $3,000.00 but not
to exceed $50,000.00 exemption for the new construction
decreasing $12.5% annually for a period of eight
(8) years.
SCHOOL
Basic STAR (RPTL 425) This
exempts the qualified property owner from paying
taxes up to the first $36,190 of their property
assessment based on the State Equalization Rate. The exemption is available to all
owner-occupants regardless of age or income.
Enhanced STAR (RPTL 425) This
exempts the qualified property owner from paying
taxes up to the first $68,510 of their property
assessment based on the State Equalization Rate. At least one owner-occupant must
be 65 years or older and total household income
must not exceed $70,650. Proof of age, income
verification, and proof of ownership is required.
Senior Citizens (RPTL 467) The Senior Citizens exemption is a sliding-scale
reduction off School tax. To qualify for this
exemption, at least one owner-occupant must
be 65 years or older AND total household income
cannot exceed $18,200. Proof of age, income
verification, and proof of ownership must be
presented at the time of application.
Business Investment Exemption for Commercial Properties (RPTL 485B) A Sliding Scale exemption for improvements exceeding $10,000 for commercial properties.
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Income Verification: Copy of
previous year's tax return. If you do not file
tax returns income verification is still required.
Copies of bank statements, retirement records,
and/or social security payment records can be
used for this purpose.
Owner Occupant: You must be
an owner AND resident of the property you are
submitting an application for as an "owner-occupant".
Proof of Age: Copy of driver's
license or birth certificate.
Proof of Ownership: Copy of
deed or mortgage.
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Note: All exemption and grievance
application forms are available in the Assessor's
office. The Assessor's office is located on
the second floor of City Hall.
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