The City of Rome offers many tax exemption opportunities based on age, income, veteran status, property type and business type. Below you will find detailed information regarding each of the different types of exemptions available, as well as how you may apply for them.
City of Rome Exemptions:
- S.T.A.R. Exemption
- Lower Income Senior Citizen Exemption
- Alternative Veterans Exemption
- Cold War Veterans Exemption
- Residential Investment Real Property Tax Exemption (New Home Construction)
- Capital Improvements to Residential Property Exemption
- Commercial, Business or Industrial Property Exemption
- Nonprofit Exemption Forms
- Property Tax Exemption for Persons with Disabilities and Limited Incomes
Basic S.T.A.R. Exemption: S.T.A.R. stands for School Tax Relief. The S.T.A.R. exemption provides a partial exemption from school property taxes. All New Yorkers who own and live in their one-, two- or three-family home, condominium, cooperative apartment, manufactured home, or farm dwelling, whose income is under $500,000, are eligible for a S.T.A.R. exemption on their primary residence. To apply for S.T.A.R. you must provide proof of residency.
Property owners who are granted the Basic S.T.A.R. exemption generally will not need to reapply in subsequent years. However, Basic S.T.A.R. recipients will need to notify their assessor if their primary residence changes.
Enhanced S.T.A.R. Exemption: The Enhanced S.T.A.R. exemption is available to primary residences of persons at least 65 who have a combined 2013 adjusted gross income of $83,300 or less per year. This maximum income limit is defined as the federal adjusted gross income minus any taxable IRA distributions. This exemption must be reapplied for each year and proof of prior income (two years back) submitted unless you choose to make application for the New York State Income Verification Program. (See below for information and the application.) Renewal applications are mailed out to all seniors in January. This exemption applies to school taxes.
Click on the following links for more information on the Basic and Enhanced S.T.A.R. exemption:
- Basic S.T.A.R. and Enhanced S.T.A.R. Q & A’s
- Basic S.T.A.R. and Enhanced S.T.A.R. Application
- New York State Income Verification Application
Requirements for this exemption are:
- Owners must be 65 years of age
- The property must be the primary residence
- The senior must have owned the property for at least one year
- Owners gross income (including Social Security) must be $26,900 or less for the county exemption and $24,000 or less for the city and Rome school exemption
- Seniors must apply each year prior to the last Tuesday in July
- Renewal applications go out mid-February
- Each year the owners must provide proof of their prior years income
- The exemption applies to city, county, and school taxes (depending on income scale)
- School taxes are not exempted if any children attending public schools reside on the property
For more information on the Lower Income Senior Citizen exemption click on the following links:
- Lower Income Senior Citizen Q&A’s
- Lower Income Senior Citizen Instructions
- Lower Income Senior Citizen Application
This is a partial exemption, which applies to city and county property taxes. It is available on the primary residences of US Veterans who served during a wartime era and discharged under honorable conditions. Wartime veterans receive 15 percent and those who served in combat receive an additional 10 percent. Any disabled veteran may receive up to half of their service-related disability rating.
Click on the following links for information on the Alternative Veterans Exemption:
Section 458-b of the Real Property Tax Law authorizes a limited exemption from real property taxes for real property owned by persons who rendered military service to the United States during the Cold War (defined as September 2, 1945 to December 26, 1991) and discharged under honorable conditions, provided such property meets the requirements set forth in the law.
Each county, city, town and village has the option of deciding whether to grant the Cold War Veterans exemption. The City of Rome and Oneida County has opted into this program.
Click on the following links to acquire instructions and/or an application for the Cold War Veterans Exemption:
In December 2004, the City of Rome and the State of New York signed a bill to offer tax exemptions for new construction. The new law, 485-i under the New York State Real Property Tax Law, provides a real property tax exemption on city taxes to property owners within the City of Rome who construct and occupy new structures on their property after April 1, 2004. The exemption is equal to 50% of the increase in the assessed value of the property for the first year. The exemption shall be decreased 5% per year for an additional 9 years.
The cost of such construction, alteration, installation or improvement must exceed $70,000. Ordinary maintenance and repairs do not qualify for the exemption.
Click on the following link to obtain an application for this exemption:
Residential buildings at least five (5) years old, reconstructed, altered or improved shall be exempt for one year to the extent of 100 percent of the increase of assessment provided the value of the improvement exceeds $3,000 and the improvement is attached to and part of the residential building. The exemption amount decreases by 12 1/2 percent each year until it returns to full assessment. This exemption applies to the city and county taxes.
For information, instructions and an application click on the following links:
- Capital Improvements to Residential Property Information and Instructions
- Capital Improvements to Residential Property Application
The increase of assessment due to the construction, alterations of improvements to commercial business or industrial property is subject to a 50 percent exemption. The cost of the improvements must exceed $10,000. The exemption amount decreases by 5 percent each year. This exemption applies to city, county and school taxes.
For information, instructions and an application click on the following links:
- Commercial, Business or Industrial Property Exemption Information & Instructions
- Commercial, Business or Industrial Property Exemption Application
You may use the following links to access the Nonprofit tax exemption forms:
- Application for Real Property Tax Exemption for Nonprofit Organizations – Mandatory Class I – Organization Purpose
- Application for Real Property Tax Exemption for Nonprofit Organizations – Permissive Class I – Organization Purpose
- Application for Real Property Tax Exemption For Nonprofit Organizations II – Property Use
- Renewal Application for Real Property Tax Exemption for Nonprofit Organizations I – Organization Purpose
- Renewal Application for Real Property Tax Exemption for Nonprofit Organizations II – Property Use
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 for this program, persons with disabilities must have documentation from any one of the following: (i) an award letter from the Social Security Administration certifying the applicant’s eligibility to receive social security disability insurance (SSDI) or supplemental security income (SSI), (ii) an award letter from the Railroad Retirement Board certifying the applicant’s eligibility to receive railroad retirement disability benefits, (iii) a certificate from the State Commission for the Blind and Visually Handicapped stating that the applicant is legally blind, (iv) an award letter from the United States Postal Service certifying a disability pension, or (v) an award letter from the United States Department of Veterans Affairs certifying eligibility for a veterans affairs disability pension.
The applicant must submit proof of their disability and also, meet certain income limitations.
Other requirements are as follows:
- All owners must be persons with disabilities, except if the property is owned by husband and wife or by siblings, only one needs to have a disability.
- The property must be the “legal residence” of, and must be occupied by, the person with the disability.
- All owners’ gross income (including Social Security) must be $26,900 or less. Any unreimbursed out-of-pocket medical expenses for the person with the disability can be deducted.
- Persons with disabilities must re-apply each year prior to the last Tuesday in July.
- Renewal applications go out mid-February.
- Each year the owners must provide proof of their prior year’s income and proof of unreimbursed out-of-pocket medical expenses for the person with the disability.
- This exemption applies to the County taxes only and is based on a sliding scale.
Click on the following links to acquire instructions and/or an application for the Persons with Disabilities and Limited Incomes Exemption: