Instructions For Form Rp-467-I - Application For The Partial Real Property Tax Exemption For Senior Citizens Exemption Page 3

RP-467-I (7/16) Page 3 of 3

senior citizens exemption will apply only to the portion used

Line 13 – If the owner, any of the owners, or the spouse of

exclusively for residential purposes.

any of the owners filed a federal or New York State income

tax return for the preceding calendar year, a copy of the

Line 9 – The exemption cannot be granted if the income of

return must be submitted with the application. If you do

the owner, or the combined income of all the owners, exceeds

not have a copy of the Federal income tax return, it may

the maximum income limit set by the locality. If the owner is

be obtained from the District Office of Internal Revenue

married, the income of the spouse must be included in the total

Service in which the return is filed. Visit for

unless the spouse is absent from the residence due to a legal

further information. Instructions on how to request a copy of

separation or abandonment. The income of a non-resident

a New York State income tax return are available online at

former spouse, who retains an ownership interest, is not

Follow the

included. You should contact the assessor to determine the

instructions in the section All Other Returns.

locally applicable income limits.

You can still file your application for exemption with your

Income is to be reported on the basis of the latest preceding

assessor pending any submission of income tax return(s) you

income tax year prior to the date of application. This usually is

are required to provide with Form RP-467 or RP-467-RNW.

the preceding calendar year.

Line 14 – If any child, including a child of tenants or lease

Income includes:

holders, resides on the property for which an exemption from

• all Social Security payments

school taxes is sought, and such child attends any public school

(grades pre-K-12), no exemption from school taxes may be

• salary and wages (including bonuses)

granted unless the school district in which the property is located

• interest (including nontaxable interest on state or local bonds),

has adopted a resolution to permit a school tax exemption for

total dividends

otherwise eligible residential property where children attending

• net earnings from farming, rentals, business or profession

public school reside. The child may not have been brought into

(including amounts claimed as depreciation for income tax

the residence in whole or in substantial part for the purpose of

purposes)

attending a particular school within the school district.

• income from estates or trusts

• gains from sales and exchanges

• the total amount received from governmental or private

retirement or pension plans

• annuity payments (excluding amounts representing a return of

capital)

• alimony or support money

• unemployment insurance payments, disability payments,

workers’ compensation, etc.

Income does not include:

• Supplemental Security Income

• reparation payments made to individuals because of their

status as victims of Nazi persecution

• moneys received pursuant to the Federal Foster Grandparent

Program

• welfare payments

• proceeds of a reverse mortgage (but any interest or dividends

realized from the investment of such proceeds are income)

• gifts, inheritances or a return of capital.

Line 10 – If an owner is an inpatient in a residential health care

facility, the owner’s other income is not considered income in

determining exemption eligibility if it does not exceed the amount

paid by such owner, spouse or co-owner for care at the facility.

Proof from the facility of the amount paid for an owner’s care

must be submitted with the application.

Line 11 – At local option, municipalities may permit applicants

to deduct from their incomes all medical and prescription drug

expenses which are not reimbursed or paid by insurance.

Check with the assessor to determine if this option is locally

available. If so, complete line 11 on the application. Proof of the

expenses and reimbursement, if any, must be submitted with the

application.

Line 12 – At local option, municipalities may permit applicants

to deduct from their incomes veterans disability compensation

payments. Check with the assessor to determine if this option

is in effect. If so, complete line 12. Attach proof of receipt of the

amount being deducted.

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