How to Fill Out New York Form RP-467 (w/Examples) + FAQs

New York Form RP-467 is the official application that lets income-eligible homeowners aged 65 or older cut their local property taxes by up to 50 percent through the Senior Citizens’ Exemption authorized by Real Property Tax Law § 467. You file it with your local assessor (or the NYC Department of Finance if you live in the five boroughs) on or before the March 1 taxable status date in most municipalities, attach proof of age, ownership, residency, and income, and renew every year unless your locality has adopted the streamlined affidavit option.

According to the New York State Department of Taxation and Finance, more than 130,000 senior households claim the RPTL 467 exemption each year, saving the average qualifying homeowner over $1,400 in combined county, town, and school taxes. Filling out RP-467 correctly the first time is the difference between locking in years of savings and watching the assessor mail back a denial that costs you four figures.

Here is what you will learn in this guide:

📋 How to complete every line of Form RP-467 without triggering a denial
💰 How the sliding-scale income test works under the latest 2026 limits in RPTL § 467(3)(a)
👵 How to handle ownership quirks like life estates, trusts, co-ops, and mobile homes
🔁 When to use RP-467-Rnw renewals and the RP-467-aff/ctv affidavit instead of a fresh application
⭐ How RP-467 stacks (and clashes) with Enhanced STAR and other exemptions

What Form RP-467 Actually Does

Form RP-467, titled Application for Partial Tax Exemption for Real Property of Senior Citizens, is the gateway document for the exemption authorized under Real Property Tax Law § 467. The form is a state-issued template, but it is administered locally, which means your county, city, town, village, or school district must have opted in to the program before you can claim a single dollar of relief. The exemption reduces the assessed value of your primary residence — not the tax bill directly — by a percentage tied to your income, with a maximum reduction of 50 percent of assessed value for the lowest-income filers.

The plain-English idea is simple. New York lets local governments give a discount to seniors who live on fixed incomes so rising property taxes do not push them out of homes they have owned for decades. The consequence of misunderstanding this is real, because the discount is not automatic. If you turn 65 and never file RP-467, you pay full freight forever, and New York has no retroactive refund mechanism for missed years under RPTL § 467.

A common misconception is that this is the same program as Enhanced STAR. It is not. STAR is a state-funded school-tax credit, while RP-467 is a locally funded assessment reduction that can apply to county, town, city, village, and school taxes. Many seniors qualify for both at the same time, and the income verification program (IVP) used for Enhanced STAR can satisfy part of the RP-467 income proof in many municipalities. Filing only one when you qualify for both leaves money on the table every single year.

A real-world mini-scenario shows the stakes. Margaret, a 72-year-old widow in Schenectady with a $45,000 income, files RP-467 and qualifies for the full 50 percent reduction in her town and her school district, saving roughly $2,800 a year. Her neighbor Frank, same age and income, assumes Enhanced STAR is enough and skips RP-467, which costs him about $2,300 in county and town savings annually.

Who Qualifies Under RPTL § 467

Eligibility hinges on four pillars: age, ownership, residency, and income, all defined in RPTL § 467 and the NYS ORPTS exemption guide. Each pillar has nuance, and missing any one of them is grounds for denial.

Age Requirement

You — or all owners if multiple people are on the deed — must be 65 or older by December 31 of the year the exemption takes effect, with one local-option twist. Under RPTL § 467(1)(b), municipalities may set the cutoff as the taxable status date (usually March 1) instead, so a March birthday can matter. If a married couple co-owns the home, only one spouse needs to hit 65; the same one-spouse rule applies to siblings who jointly own the property.

The consequence of misreading the age rule is denial without appeal rights for that year. A common misconception is that turning 65 mid-year is enough everywhere — it is not, because some assessors strictly enforce the March 1 cutoff. Harold, who turned 65 on March 15, 2026, in a township that uses the taxable status date rule, had to wait until the 2027 assessment roll to claim the exemption.

Ownership Requirement

Title must be held by the applicants for at least 12 consecutive months before the application date, per RPTL § 467(3)(b), with statutory carve-outs. Ownership through a life estate counts because the life tenant is treated as the owner for tax purposes. Property held in a revocable trust also counts when the senior is both grantor and beneficiary, confirmed in ORPTS Opinion 10-37. Property held in an irrevocable trust generally does not qualify unless the senior retains a life estate.

The 12-month rule has an important exception. If you previously owned a qualifying property, sold it, and bought a new home, the prior ownership period tacks on to satisfy the duration test. Eleanor sold her Buffalo house after 20 years and bought a Rochester condo in February 2026; she can apply immediately because her prior ownership tacks. Cooperative apartment shareholders qualify too, and the exemption is applied to the co-op corporation’s assessment and passed through to the shareholder under RPTL § 467(3-a).

Residency Requirement

The home must be your legal primary residence, meaning where you live most of the year, vote, register vehicles, and file taxes. Snowbirds who spend six months in Florida can still qualify, but only if New York remains the legal domicile, evidenced by driver’s license, voter registration, and federal return address. The consequence of claiming the exemption on a non-primary residence is recapture of all back taxes plus penalties under RPTL § 467(7), and in egregious cases, fraud referral.

A common misconception is that owning two New York homes lets you pick the one with higher taxes. It does not. Only one property nationwide can be your primary residence at any given time.

Income Requirement and the Sliding Scale

Income is calculated using a modified federal adjusted gross income concept defined in RPTL § 467(3)(a), but with critical New York-specific add-backs and exclusions. For 2026 assessment rolls, municipalities that adopt the maximum sliding scale allow:

50% exemption for income up to $50,000
45% exemption for income $50,000.01 to $50,999.99
40% exemption up to $51,999.99
Stepped reductions down to 5% at incomes up to $58,399.99, the statutory ceiling

The income year is the prior calendar year (so 2025 income is used for the 2026 application in most localities). Income includes Social Security, pensions, IRA distributions (not balances), wages, interest, dividends, net rental income, and capital gains. Capital losses may be netted against gains but cannot offset other income — a frequent trap. Medical and prescription drug expenses, if your locality opts in under RPTL § 467(3)(a)(ii), can be subtracted from income.

Joan and Robert, both 68, have $48,000 in Social Security plus a $4,000 IRA distribution. Without medical-expense deduction adoption, their income is $52,000, putting them at a 35% exemption tier. With $5,000 in unreimbursed medical costs and a town that adopted the deduction, they drop to $47,000 and reach the full 50%.

Local Option: Why Your Town Matters

RPTL § 467 is permissive, not mandatory. Each county, city, town, village, and school district independently votes whether to offer the exemption, what income ceiling to set within the statutory band, and whether to add optional features like the medical-expense deduction or the higher 65-and-disabled equivalency. The NYS ORPTS exemption profiles database lists every locality’s adoption status.

The consequence of ignoring local option is filing in a jurisdiction that does not offer the program and getting a denial letter weeks later. Always confirm with your local assessor before filing, because a town may grant the exemption while its overlapping village does not, meaning your village taxes stay full while your town taxes drop. Carlos, in a Long Island village that opted out, still benefits from his town and school adoption — a partial win that requires careful expectation setting.

A real-world misconception is that New York City is uniform. NYC has its own administration through the Department of Finance Senior Citizen Homeowners’ Exemption (SCHE), which uses the same statutory framework but a different application, the SCHE Initial Application, not RP-467. Outside the five boroughs, RP-467 is the universal form.

Step-by-Step Walkthrough of Form RP-467

The current RP-467 fillable PDF is two pages plus instructions. Each line item carries a specific consequence if mis-entered. The following walkthrough mirrors the exact form layout published by the NYS Department of Taxation and Finance.

Top Header: Assessor and Year

You enter the name of the city, town, or village and the assessor’s office at the top, plus the assessment roll year. The assessment roll year is the year the exemption takes effect, not the year you file. Filing in February 2026 for the 2026 roll means writing 2026. Putting the wrong year is a routine reason for kickback because the assessor cannot apply your form to the wrong roll.

A common misconception is that the school district goes here. It does not. The school district has its own roll, but in most areas, the town assessor handles both rolls under one application. Always ask the assessor whether one RP-467 covers school taxes too, because in a few districts you must file separately with the school authority.

Part 1: Identification of Property and Owners

Line 1 asks for the owner names exactly as they appear on the deed. Use the legal name on the county clerk’s recorded deed, not a nickname. Line 2 is the mailing address, which can differ from the property address if you receive mail at a P.O. box. Line 3 captures the property location — the physical address of the home claimed for exemption.

Line 4 requires the tax map parcel ID (also called the SBL or Section-Block-Lot number). You find this on your most recent tax bill or via the county GIS portal. Mis-entering the parcel ID is the single most common clerical error and routinely delays processing by 30 to 60 days. Linda, who copied her neighbor’s parcel ID by mistake, received a denial and had to refile, missing her local grievance day.

Part 2: Age Verification

Line 5 asks each owner’s date of birth. You must attach proof of age — a birth certificate, baptismal record, passport, or driver’s license copy. If you cannot find a birth certificate, a Social Security Administration benefits letter showing date of birth is accepted in most municipalities.

The consequence of skipping the proof attachment is automatic denial because the assessor cannot verify the age statutorily required by RPTL § 467(1). A common misconception is that prior-year approval carries forward — it does not for the initial application, though renewals can rely on prior verification.

Part 3: Ownership Duration

Line 6 asks how long each owner has held title and whether prior qualifying property is being tacked on. You must list the prior property address, dates of ownership, and date of sale if applying the tacking provision. Attach a copy of the deed for the current property and, if tacking, the prior deed and HUD-1 or closing statement.

A real-world example clarifies. Walter and Susan owned their Albany home from 2005 to 2024, sold in March 2024, and bought a Saratoga home in May 2024. They tack 19 years of prior ownership and qualify immediately, attaching both deeds plus the 2024 closing statement.

Part 4: Residency Confirmation

Line 7 asks whether the property is the legal residence of all owners and whether it is used exclusively for residential purposes. Mixed-use property — say, a duplex where you rent half — qualifies only on the owner-occupied portion, and the assessor pro-rates the assessment. The consequence of failing to disclose rental use is recapture under RPTL § 467(7) plus civil penalties.

A common misconception is that a home office disqualifies you. It does not, as long as the office is incidental and the property remains primarily residential under 9 NYCRR Part 185.

Part 5: Income Statement

Line 8 is the heart of the form. You list each owner’s and each non-owner spouse’s income for the applicable income tax year (typically the prior calendar year). The line items track:

Social Security benefits (gross, before Medicare deduction)
Federal pension and annuity income
IRA and 401(k) distributions
Wages and self-employment income
Interest and dividends, including tax-exempt interest
Net rental income (after expenses)
Capital gains (losses cannot offset other income)
Alimony received
Unemployment and disability benefits

Attach a complete copy of your federal Form 1040 plus all schedules and your SSA-1099. If you do not file federal taxes, attach a signed income affidavit. The consequence of underreporting income is exemption revocation plus a 5-year disqualification under RPTL § 467(7)(b).

Part 6: Medical Expense Deduction (If Adopted)

Line 9 appears only if your municipality has adopted the optional medical and prescription drug deduction. List unreimbursed medical, dental, and prescription expenses paid in the income year, attach receipts or pharmacy printouts, and subtract from gross income to determine adjusted income. Beatrice paid $6,200 in unreimbursed Medicare supplement premiums and prescriptions, dropping her income from $54,000 to $47,800 and moving her from a 20% bracket to the full 50%.

Part 7: Other Property and Exemption Disclosure

Line 10 asks whether you receive a senior exemption on any other property anywhere. The answer must be no, because the exemption is limited to one primary residence. Line 11 asks about other exemptions on the same property — STAR, veterans, disability — which can stack but must be disclosed.

Part 8: Certification and Signature

All owners (and non-owner spouses if income is included) must sign and date the form. Unsigned forms are void. The certification language tracks RPTL § 467(5) and exposes signers to perjury penalties under Penal Law § 210.45 for false statements.

Common Filing Scenarios

The three patterns below cover the majority of RP-467 filings.

Filing Situation	Tax Outcome
Single 70-year-old widow, $42,000 SS-only income, owned home 25 years, town adopted full sliding scale	Full 50% exemption granted; saves ~$2,400 annually on combined town, county, and school taxes
Married couple aged 67 and 63, $55,000 joint income from pensions, no medical deduction adopted	25% exemption granted (income falls in $54,000-$54,999 bracket); spouse under 65 doesn’t disqualify
68-year-old in revocable living trust, $48,000 income, recently moved from prior NY home owned 15 years	Full 50% exemption; trust ownership accepted, prior 15 years tacked to satisfy 12-month rule

Income Source	RP-467 Treatment
Roth IRA qualified distribution	Counts as income even though federally tax-free
Capital loss carryforward	Can offset capital gains but not other income
Veterans’ disability compensation	Excluded from income under RPTL § 467(3)(a)
Gifts from family members	Generally excluded unless reportable on federal return

Ownership Form	Eligibility
Sole ownership	Eligible if other tests met
Joint tenancy with non-spouse under 65	Generally ineligible unless siblings qualify under § 467(3)(b)
Life estate	Eligible; life tenant treated as owner
Irrevocable trust without retained life estate	Generally ineligible

Renewals: When to Use RP-467-Rnw vs. RP-467-aff/ctv

After your initial approval, most municipalities allow simplified renewals using Form RP-467-Rnw. The renewal form is shorter, focuses on confirming continued eligibility, and updates only the income figure for the new tax year. You still attach updated income documentation (1040, SSA-1099) but skip the deed and birth certificate because those are already on file.

If your municipality has adopted the streamlined affidavit option under RPTL § 467(8), you may instead file Form RP-467-aff/ctv, which is a one-page sworn statement that nothing has changed. The affidavit is faster but available only when the municipality has explicitly adopted it and only when your income, ownership, and residency are unchanged from the prior year.

The consequence of missing a renewal is loss of exemption for the entire year, and you must refile a fresh RP-467 the next year. George missed his 2025 renewal because the postcard reminder went to a forwarding address; he paid full taxes that year and had to start over for 2026.

Interaction with Enhanced STAR and Other Programs

Enhanced STAR is a separate state-funded program for homeowners 65 or older with adjusted incomes under approximately $107,300 for 2026, administered through the STAR credit and IVP system. RP-467 and Enhanced STAR are not mutually exclusive — qualifying seniors generally claim both, and many municipalities use the IVP automatic income verification to streamline the RP-467 income proof.

The Veterans’ Exemption under RPTL § 458-a and the Persons with Disabilities and Limited Incomes exemption under RPTL § 459-c can stack with RP-467 on different tax lines, but you cannot claim both § 467 (seniors) and § 459-c (disabled) on the same property in the same year. You pick the more beneficial one. Henry, 67 and disabled with $35,000 income, runs the math and finds RP-467 plus Enhanced STAR delivers more savings than § 459-c alone.

A common misconception is that filing for STAR automatically files you for RP-467. It does not. They are separate applications administered by separate offices in most counties.

Mistakes to Avoid

The following errors trigger denials, recapture, or lost savings:

Filing after the March 1 taxable status date — most municipalities have no late-filing remedy for RP-467, and you wait a full year to reapply, costing the entire year’s exemption.
Forgetting to attach proof of age — automatic denial because the assessor cannot verify the RPTL § 467(1) age requirement.
Reporting net Social Security instead of gross — using the after-Medicare figure understates income and triggers audit recapture once the assessor cross-checks SSA-1099.
Offsetting capital losses against ordinary income — federal tax rules allow it up to $3,000, but RPTL § 467(3)(a) does not, and the resulting underreport leads to a 5-year disqualification.
Skipping the renewal — exemption lapses fully, and you cannot reinstate retroactively.
Failing to update after a spouse’s death — surviving-spouse provisions require notice; ignoring them risks recapture if the surviving spouse is under 62.
Mixing up RP-467 with SCHE in NYC — wrong form means wrong office and a missed deadline.
Claiming the exemption on a vacation home — recapture plus penalties under RPTL § 467(7).
Using outdated income brackets — municipalities update the sliding scale by local law, and last year’s chart may understate or overstate your eligibility.
Not asking about the medical deduction — many seniors leave 5 to 10 percentage points of exemption on the table because their assessor never volunteers the optional deduction.

Do’s and Don’ts

Do’s:

Do file early in January if possible, because mistakes can be corrected before March 1, preserving the year’s exemption.
Do keep digital and paper copies of every form, attachment, and assessor receipt for at least seven years to defend against audit.
Do ask the assessor for a written list of required attachments specific to your municipality, because requirements vary.
Do check both RP-467 and Enhanced STAR eligibility, since stacking maximizes savings and the IVP simplifies renewal.
Do notify the assessor within 30 days of any ownership, residency, or income change, as required by RPTL § 467(7).

Don’ts:

Don’t assume turning 65 alone qualifies you, because the income, ownership, and residency tests apply independently.
Don’t rely on tax-software-generated income figures without checking RP-467-specific add-backs and exclusions.
Don’t sign a blank form for a family member to fill out later, because perjury exposure applies to every signer.
Don’t skip the income affidavit if you don’t file a federal 1040, because missing income proof is automatic denial.
Don’t mail the form without certified delivery confirmation, because lost mail is your loss, not the assessor’s.

Pros and Cons of Claiming RP-467

Pros:

Reduces assessed value by up to 50 percent, the deepest local senior tax break in New York.
Stacks with Enhanced STAR for compounding savings on school taxes.
Available across county, town, city, village, and school taxes when each jurisdiction opts in.
Renewable annually with simplified forms in most localities.
Recognizes life estates and revocable trusts, accommodating modern estate planning.

Cons:

Requires annual renewal with income documentation, which is a paperwork burden for some seniors.
Income limits are tight ($58,400 maximum for any benefit), excluding many middle-income retirees.
Local option means availability and generosity vary widely by municipality.
Disclosure requirements expose you to recapture and penalties for innocent mistakes.
Cannot be combined with the § 459-c disability exemption on the same property in the same year.

Key Court Rulings and Precedents

Several decisions shape how assessors apply RPTL § 467. In Engle v. Talarico, 33 N.Y.2d 237 (1973), the New York Court of Appeals upheld the constitutionality of the senior exemption against equal-protection challenges, reasoning that age-based classifications for tax relief are rational policy choices. The case established that municipalities have broad discretion in opting in or out and in setting income ceilings within statutory limits.

Matter of Walsh v. Assessor of Town of Greece, 66 A.D.2d 1014 (4th Dept. 1978), confirmed that trust beneficiaries with retained life estates qualify as owners. The Appellate Division held that beneficial ownership through a life estate satisfies RPTL § 467(3)(b), a ruling now codified in ORPTS opinions and routinely applied to revocable living trusts.

Matter of Robinson v. Town of Greece, 245 A.D.2d 1041 (4th Dept. 1997), drew the line on the strict March 1 deadline, holding that assessors lack discretion to accept late applications absent a statutory grace period. The consequence is that even good-faith late filers must wait a year, with no equitable exception. Patricia, who filed on March 5 because of a hospitalization, lost the entire 2026 exemption despite documentation, and her only remedy was to file timely for 2027.

Appeals: What to Do If Denied

If the assessor denies your RP-467, you receive a written notice with the reason. Your remedy is to file a grievance with the Board of Assessment Review (BAR) on Grievance Day, usually the fourth Tuesday in May (varies by locality). You file Form RP-524, the official complaint of assessment, with supporting documentation showing eligibility.

If the BAR denies your grievance, you can pursue judicial review through a Small Claims Assessment Review (SCAR) petition for owner-occupied residential property, or an Article 7 proceeding in Supreme Court. The consequence of skipping grievance is that you cannot proceed to court — exhaustion of administrative remedies is mandatory under RPTL Article 7.

A common misconception is that you can grieve at any time. You cannot. Grievance Day is a one-day window in most municipalities, and missing it forecloses appeal for that assessment year.

NYC Variation: SCHE Instead of RP-467

New York City administers its senior tax break separately as the Senior Citizen Homeowners’ Exemption (SCHE) through the NYC Department of Finance. The eligibility framework mirrors RPTL § 467, but the form is the SCHE Initial Application, the deadline is March 15 (not March 1), and the agency is DOF rather than a local assessor.

NYC also administers the related Disabled Homeowners’ Exemption (DHE) and STAR/E-STAR, all through DOF’s online portal. The consequence of submitting RP-467 to NYC DOF is rejection and a referral back to the SCHE form, often after the deadline has passed. Mei, a Queens homeowner, filed RP-467 in February 2026 by mistake, was redirected to SCHE in late March, and lost the year because DOF treats the SCHE deadline strictly.

Frequently Asked Questions

Can I file RP-467 if only one spouse is 65?

Yes. Under RPTL § 467(1)(b), if title is held jointly by spouses, only one needs to be 65, but both incomes count toward the income limit.

Does my Social Security count as income for RP-467?

Yes. The full gross Social Security benefit before Medicare deduction counts as income, as does any tax-exempt interest, IRA distributions, pensions, and capital gains.

Can I claim RP-467 and Enhanced STAR together?

Yes. The two programs stack, and many municipalities use the STAR Income Verification Program data to streamline RP-467 income proof for renewals.

Do I lose RP-467 if I refinance my mortgage?

No. Refinancing does not change ownership or residency, and RPTL § 467 does not treat refinances as a transfer that resets the 12-month ownership clock.

Does property in a revocable living trust qualify?

Yes. ORPTS guidance and Matter of Walsh confirm that revocable trusts where the senior is grantor and beneficiary satisfy ownership under RPTL § 467(3)(b).

Can I file RP-467 late if I had a medical emergency?

No. Matter of Robinson v. Town of Greece held that the March 1 deadline is strict, and assessors lack discretion to accept late applications, even for documented hardship.

Will renting out a room disqualify me?

No. Partial residential use remains eligible, though the assessor will pro-rate the exemption based on the owner-occupied portion under 9 NYCRR Part 185.

Does RP-467 apply to mobile homes and co-ops?

Yes. RPTL § 467(3-a) extends the exemption to cooperative apartment shareholders, and mobile homes assessed as real property qualify if the senior owns both the home and the land.

Do I have to refile if my income drops further the next year?

Yes. You file RP-467-Rnw annually with updated income, which may shift you into a deeper bracket and increase your exemption percentage.

Can my adult child sign RP-467 for me under power of attorney?

Yes. A valid New York statutory power of attorney authorizes an agent to sign tax documents, and you attach a copy of the POA to the application.

Does inheriting the home reset the 12-month ownership clock?

No. Inheriting from a spouse tacks the prior ownership; inheriting from a non-spouse generally does not, but RPTL § 467(3)(b) provides limited tacking when the heir is also a senior who lived in the home.

Can I claim RP-467 on a second home in the Adirondacks?

No. The exemption applies only to your primary residence, and claiming it on a second home triggers recapture and penalties under RPTL § 467(7).

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