Naples Village & Town

Assessor’s Office

Office Hours
Wednesday: 8:00 am – 1:00 pm

Property Tax Exemptions

The deadline to apply for property tax exemptions is March 1st of each year.

Forms can be obtained from the Assessor’s office or from the Office of Real Property’s website: www.tax.ny.gov and go to Government & Researchers.

STAR - Basic & Enhanced

STAR – BASIC & ENHANCED

Everyone is eligible on his or her primary residence. Land- contract owners and owner-occupied Manufactured homes in parks are also eligible. You are only allowed 1 STAR exemption in NYS. If you will be 65 by 12/31/2024 you may be eligible for the Enhanced STAR exemption. The income limit for Enhanced STAR exemption is $98,700-based on your 2022 income tax return. If you currently have a basic STAR exemption on your property, contact the assessor to apply for the Enhanced. Deadline to apply is March 1st. If you do not currently receive a STAR exemption, you are subject to the new STAR rules enacted in 2016.  Additional information regarding the credit vs the exemption can be found at www.tax.ny.gov/pit/property/star

ALTERNATIVE VETERANS

The exemption is available to veterans who served on active duty in the U.S. armed services during the following:

Persian Gulf Conflict (on or after August 2, 1990);
Vietnam War (February 28, 1961-May 7, 1975);
Korean War (June 27, 1950-January 31, 1955);
World War II (December 7, 1941-December 31, 1946);
World War I (April 6, 1917-November 11, 1918);
Mexican Border Period (May 9, 1916-April 5, 1917)
Spanish-American War (April 21, 1898-July 4, 1902).

Applicants who received an expeditionary medal for service in Lebanon June 1, 1983-Dec. 1, 1987, Grenada Oct. 23, 1983 – Nov. 21, 1983 or Panama Dec. 20, 1989 – Jan. 31, 1990 qualify for the war-veteran/combat zone exemption.

A copy of the DD-214 must be submitted with the application RP-458-a.  If the veteran has a disability rating, an additional exemption applies.  A copy of the award letter must be submitted to the assessor with the application. 

COLD WAR VETERANS

County exemption the exemption is available to veterans who served on active duty in the U.S. armed services who are not eligible for the Alternative Veterans exemption. A copy of the DD-214 must be submitted with the application.

SENIOR CITIZEN LOW INCOME

Must be 65 years or older and total income is less than $26,399. There is a sliding scale basis for % of exemption.  Proof of income must be submitted with application RP-467.  Requires yearly renewals with proof of income.  

DISABILITY

Must have physical or mental impairment, which substantially limits one or more major life activities and total income of $26,399 or less. There is a sliding scale basis for % of exemption.  Proof of Income award letter for disability, and completed RP-459-c must be submitted.  Requires yearly renewals. 

AGRICULTURAL

Must be 7 or more acres with gross sales of $10,000/year or $20,000/2 years or 7 acres rented to a qualified farmer with a minimum 5-year lease agreement.  Call the assessor for additional information.  Requires yearly renewals. 

BUSINESS INVESTMENT

Established or new businesses are eligible if the cost of any improvements is more than $10,000.  The exemption is 50% of the increase in value attributed to the improvement the first year of the exemption.  The amount decreases 5% each year over the 10 years.  Applicants must complete RP-485b.  

Assessed Property Values

y Dates in the Valuation Process:

Valuation Day – July 1st

Taxable Status Date – March 1st

Tentative Assessment Roll Filed – May 1st

Grievance Day – 1st Wednesday after the 4th Tuesday in May.  Appointments required.  Form RP-524 and supporting documents must be submitted to the assessor one week prior to Grievance day.

Final Assessment Roll Filed – July 1st

2024 Revaluation – Change notices will be mailed the first week in February 2024.  Reviews will be held by appointment during the months of February and March.  Call the Town within 5 days of receiving your notice to schedule.  Appointments will be held by phone, or in person on Wednesday mornings.  Inquiries may also be emailed.  Instructions will be included on the notice mailed to you. 

2024 Revaluation and Taxes Explained – 

Understanding Eq Rate

Reassessment FAQ

Fair Assessments

Level of Assessment

Job of the Assessor

Naples Assessor’s Office

Assessor: Kathleen M. Davis, IAO

102 S. Main Street
PO Box 535
Naples, NY 14512
Phone: (585) 374-2111
Fax: (585) 374-9981
Assessor@naplesny.us