Low-income senior homeowners in Westchester County will see a bigger break on their county property tax bills starting next year.

County Executive Ken Jenkins signed legislation raising the county's senior property tax exemption from 50% to 65% of assessed value for the lowest-income qualifying seniors, according to a Westchester County press release.

The new exemption levels take effect with the 2027 tax year, beginning March 1, 2027.

The change applies to the county portion of property tax bills. Seniors earning less than $47,000 a year qualify for the full 65% exemption. Previously, the maximum was 50%.

"Increasing property tax exemptions for Westchester's senior citizens is the least we can do to support the people who helped shape our County into the place it is today," Jenkins said in the announcement.

The legislation follows a state law signed by Gov. Kathy Hochul that authorized localities to offer senior exemptions up to 65%, up from the previous 50% cap. That state law estimated the increase could save eligible seniors up to $300 a year.

Sliding scale by income

The new county exemption uses a tiered structure based on income, according to the New York State Department of Taxation and Finance:

  • Less than $47,000: 65% exemption
  • $47,000 to $47,999: 60% exemption
  • $48,000 to $48,999: 55% exemption
  • $49,000 to $49,999: 50% exemption

Applicants must be 65 or older and meet income and residency requirements.

How to apply

Seniors who already receive the 50% county exemption do not need to reapply, according to the county. New applicants must apply through their local assessor's office.

In the City of Rye, the assessor's office lists a May 1 deadline for senior exemption applications and requires proof of age and income, according to the city's exemption page.

The Town of Rye assessor also requires annual renewal by May 1.

Randolf Scott, acting commissioner of the Westchester County Department of Senior Programs and Services (DSPS), said the change will give eligible seniors "greater financial flexibility" and help them stay in their homes.

The county's announcement did not specify how many seniors across Westchester or in Rye, Harrison and Rye Brook hold the current exemption.

It also did not state whether local municipalities plan to adopt the higher exemption for their own tax portions. Under state law, each city, town, village and school district must separately decide whether to offer the increased exemption on its own levy.

Residents who think they may qualify can contact their local assessor's office for eligibility details and application forms.