Does Westchester County Have a Homestead Exemption?

Why the answer is confusing in New York

The word “homestead” can mean different things in New York.

For property tax purposes, New York does not operate like states that give every qualifying primary residence one statewide “homestead exemption” from assessed value. Instead, New York has the STAR program and a group of separate exemption laws. Many of those laws depend on local adoption, local income limits, age, disability, veteran status, ownership, and filing dates.

New York also has something called the Homestead Tax Option. That is not an application you file as a homeowner to get a personal exemption. It is a local tax-rate system that can create different tax rates for residential and non-residential property after a revaluation. New York’s list of municipalities using homestead and non-homestead tax rates includes some Westchester places, including Sleepy Hollow, Pelham, the Town of Rye, Port Chester, and Rye Brook. That does not mean every homeowner in Westchester can file a county homestead exemption application.

What Westchester homeowners usually mean by “homestead exemption”

Most homeowners asking this question are trying to find out whether their primary residence can receive a property tax reduction because they live in the home.

In Westchester County, the first official program to check is usually STAR. New York describes STAR as either a credit or an exemption:

• STAR credit: New York State issues the benefit directly to the homeowner by check or direct deposit if the homeowner is registered and eligible.
• STAR exemption: This appears as a reduction on the school tax bill, but it is generally only for homeowners who have continued an existing STAR exemption from 2015 on the same primary residence.

New homeowners and first-time STAR applicants should not assume they can file a new STAR exemption with the assessor. The New York State Tax Department says the STAR exemption program is closed to new applicants. New homeowners or people not already receiving STAR on the current home generally use the STAR registration system for the credit instead.

Start here if you own and live in a Westchester home

STAR eligibility basics for Westchester homeowners

STAR is the closest thing many New York homeowners have to a primary-residence property tax benefit. It is still not a general Westchester County homestead exemption.

New York’s STAR eligibility page explains that the home must be owned by eligible applicants and must be the primary residence of an eligible owner. Basic STAR has no age requirement. Enhanced STAR is for eligible senior homeowners who meet the age and income rules.

For 2026 STAR eligibility, New York lists income rules for Basic STAR and Enhanced STAR. The state uses a specific income definition, not simply gross income from a pay stub. Because income rules can change, confirm them on the official STAR eligibility page before you act.

If you cannot use the online system, New York’s official pages give phone options for STAR help. Use the official state page, not a third-party ad, when you need the current registration path.

Where local exemptions fit in Westchester

New York has other homeowner exemptions, but most are not automatic and many depend on local adoption. The state explains that most exemptions are offered by local option of the taxing jurisdiction. That means a city, town, county, village, or school district may have a role in whether a specific exemption applies in your community.

These local exemptions may include:

• Senior citizens exemption: New York allows local governments and school districts to grant a partial reduction for qualifying seniors, but local income limits and local adoption matter. Use the state’s senior citizens exemption page and then confirm with your local assessor.
• Veterans exemptions: New York has several veterans exemption categories. The state says the initial application is not automatic and must be submitted to the assessor. Use the state’s veterans exemptions page and ask your assessor which options are offered locally.
• Disability and limited income exemption: New York allows qualifying localities to reduce the assessed value of the legal residence of eligible disabled homeowners with limited income. See the state’s disability exemption page for the basic framework.

These programs can matter a lot to a Westchester homeowner, but they are not the same as a countywide homestead exemption for every owner-occupied home.

Deadlines are local, so do not guess

The filing deadline for many exemption applications is the taxable status date for the local assessing unit. New York’s property tax calendar says the taxable status date is March 1 in most communities, but it also warns that dates vary and homeowners should confirm with the assessor.

Westchester is a place where that warning matters. State form instructions and local pages note that Westchester town taxable status dates can differ, and cities may have dates set by charter. For example, the City of Yonkers official assessment page states that the Yonkers taxable status date is October 15 and gives October 15 as the deadline for filing or renewing certain real property tax exemptions. White Plains publishes its own official STAR and exemption information through the city assessor’s office.

If you are late

Do not assume you are out of options. Also do not assume a late filing will be accepted.

Ask the assessor what late-filing, extension, or correction rules apply to your exact exemption. STAR has its own state rules and forms in some circumstances. Other exemptions may have different rules. If you missed a deadline because of illness, a death in the family, a deed change, or confusion after a move, explain the facts and ask what official procedure is available.

Keep proof of every filing. If you hand-deliver an application, ask whether the office can stamp a copy received. If you mail it, use a method that gives delivery proof. If you file online, save the confirmation.

If your STAR or exemption is denied

Read the denial notice closely. A denial may be about ownership, primary residence, income, age, missing documents, trust language, late filing, or a deed change that was not updated.

New York’s assessment guidance says homeowners should check the tentative assessment roll to make sure exemptions appear as expected. If the assessor cannot resolve the problem, there may be a grievance or review deadline. In most communities, Grievance Day is the fourth Tuesday in May, but the state says to ask the assessor whether that date applies to your jurisdiction.

A denial is not the time to rely on a general web article. Use the notice, the official form instructions, and the assessor’s written directions. If the issue involves a trust, estate, divorce, life estate, or disputed ownership, you may need legal advice from a qualified professional.

Special situations that often cause problems

How to avoid paid-filing confusion

Use official pages when a rule, form, deadline, amount, phone number, or office address matters. Search results often mix official pages with private pages that use “homestead exemption” loosely. In New York, that can lead to the wrong form or the wrong office.

Official places to check

The practical answer

If you own and live in a Westchester County home, do not look for a single countywide homestead exemption form. Start with STAR. Then ask your local city or town assessor about any local exemption that may apply to your situation.

Use the official state STAR system for new STAR credit registration. Use your assessor for local exemption applications, taxable status dates, renewal requirements, and assessment roll corrections. Check your assessment roll after the tentative roll is released so you can catch missing exemptions before appeal deadlines pass.

That is the safest way to answer the homestead question in Westchester without being pushed into a broad property tax relief page or a paid filing-service pitch.