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Instructions For Form Rp-457 - Application For Real Property Tax Exemption For First-Time Homebuyers Of Newly Constructed Homes Page 2

RP-457-Ins (4/13) (back)

Filing application

Application should be filed with the city or town assessor. Application for exemption from village taxes in

villages should be filed with the assessor who prepares the assessment roll used in levying village taxes.

In Nassau County, application for exemption from county, town, or school district taxes should be filed

with the Nassau County Board of Assessors. In Tompkins County, application for exemption from county,

city, town, village, or school district taxes should be filed with the Tompkins County Division of

Assessment.

Time of filing application

The application must be filed in the assessor’s office on or before the appropriate taxable status date. In

towns preparing their assessment roll in accordance with the schedule provided by the Real Property Tax

Law, the taxable status date is March 1. In towns in Nassau County, the taxable status date is January 2.

Westchester County towns have either a May 1 or June 1 taxable status date; contact the assessor. In

villages and cities, the taxable status dates vary, and the appropriate assessor should be consulted for

the correct date.

Once the exemption has been granted, it is not necessary to reapply for the exemption after the initial

year for the exemption to continue. There is no need to reapply in subsequent years, but, if the property

ceases to be used primarily for residential purposes, or if the property is a single-family residence and

any portion is leased, or if title to the property is transferred to persons other than the heirs or distributees

of the owner, the exemption is terminated.

Instructions For Form Rp-457 - Application For Real Property Tax Exemption For First-Time Homebuyers Of Newly Constructed Homes Page 2