• Application for STAR (School Tax Relief) Exemption:
  STAR exemption applications must be submitted to the Assessor's office by May 1. If you own property and it is your primary residence, you are probably eligible for a STAR (School Tax Relief) exemption. To get your exemption, fill out this form, and return it along with the required information to your local assessor.
• Renewal Application for Enhanced STAR Exemption:
  If you received an Enhanced STAR Exemption (seniors 65 or older) on your prior year school tax bill, fill out this form to reapply and continue receiving the exemption. Please note; renewal applications will be mailed automatically to all property owners who qualified for this exemption on the previous assessment roll.
• Enhanced STAR Exemption - Optional Income Verification Program:
  A senior citizen eligible for the Enhanced STAR exemption may use this form to give your local assessor permission to verify your income eligibility directly from the NYS Dept. of Taxation and Finance instead of submitting a renewal application and copy of your tax returns to the assessor each year. You must file a New York State Tax return with the NYS Department of Taxation and Finance in order for the assessment department to be able to verify your income. Complete this form and submit it to the assessor along with a traditional STAR application and the necessary income tax return(s) by the application deadline.
• Application for Alternative Veterans Exemption from Real Property Taxation
• Instructions on how to properly fill out the application for Alternative Veterans Exemption from Real Property Taxation
• Persons with Disabilities and Limited Incomes Exemption:
  Contact the assessor's office for more information regarding this exemption including the qualifying income limit for City and County purposes.
• Application for Partial Tax Exemption for Real Property of Persons With Disabilities and Limited Incomes

STAR (School Tax Relief) Exemption Profiles:
The School Tax Relief (STAR) exemption (Real Property Tax Law Sec 425) provides a partial exemption from school taxes for most owner-occupied, primary residences (One, Two or Three Family homes, townhouses, condominiums, and mixed-use property). All or part of the property MUST be the applicant's primary residence. To receive the STAR exemption, taxpayers must file an application with their local assessor by taxable status date (May 1 in the City of Lockport).

• (1)“BASIC”STAR Exemption - For those who own qualifying residences and who are under 65 years of age; or who are over 65 years of age and over the income limit for the Enhanced STAR. If you meet the residency requirements, you are eligible to apply. You must apply with the assessor's office any time prior to May 1 to receive the exemption on school tax that year. All resident owners must sign the application. Proof of residency is also required to be submitted with the application (ie: driver's license). Property owners who are granted the Basic exemption generally do not need to reapply in subsequent years. However, property owners will need to notify the assessor if their primary residence changes. The Basic STAR exempts the first $30,000 of full value.
  
  
• (2)“Enhanced” STAR Exemption - Available to senior citizens who own qualifying residences and who are age 65 and over with yearly incomes of $66,050 or less. The deadline for turning 65 is December 31 of the current year. However, the filing deadline is the same, so make sure you apply before May 1 of the year you turn 65. The Enhanced STAR exempts the first $50,000 of full value. The Basic STAR does not automatically turn into an Enhanced STAR, you must apply for it.
  
  New Applications: We will need the following information from you when you apply:

• Proof of age - a driver's license or birth certificate. If the property is owned by a husband and wife or by siblings, at least one spouse or sibling must be 65 years of age before December 31.
• Proof of income - We will need to make a copy of your 2004 income tax return. All owners, and the spouses of all owners, must provide proof of income.
• If you do not file an income tax return, we will need to make copies of the 1099's you receive in January. Please make sure that you also submit the 1099 sent from Social Security.

Renewals: The Enhanced STAR exemption must be renewed annually. Seniors who participate in the Optional Income Verification Program will not have to re-apply or furnish tax returns to the assessor (unless the Department of Taxation and Finance should be unable to verify their returns). These seniors will receive a postcard verifying their participation in the exemption. For all other seniors participating, a renewal application will be mailed to you the first part of November. If you wish to renew earlier, you may do so at the assessor's office.