Exemptions
The Village of Irvington offers a variety of property tax exemptions to its residents. Most of the exemptions on this page are available to owners of co-operative shares in addition to individually owned homes.
These exemptions apply to Irvington village taxes only. You will still need to apply for the same exemption with the Town of Greenburgh so that they may be applied to your Town/County and/or School Taxes. In addition, to the exemptions listed above, the Town of Greenburgh offers the School Tax Assessment Reduction (known as STAR). Be sure to contact the Greenburgh Assessor’s Office for additional information.
For additional property tax exemption information, call the Village Clerk-Treasurer's office at 591-7070.
Persons 65 Years of Age or Older
Property that (1) is owned by persons 65 years of age or older, or by certain other persons described under Ownership Requirements below, whose income does not exceed the maximum established by local option, (2) is used exclusively for residential purposes, and (3) has been owned by at least one of its owners for a minimum of 12 consecutive months prior to application for exemption or for a period of time considered to be the equivalent of 12 consecutive months is partially exempt from general municipal taxes.
The income limits currently in effect are as follows:
| Annual Income for Income Tax Year | Percentage Assessed Valuation Exempt from Taxation |
|---|---|
| $28,000 or less | 50 |
| More than $28,000 but less than $29,900 | 45 |
| More than $29,000 but less than $30,000 | 40 |
| More than $30,000 but less than $31,000 | 35 |
| More than $31,000 but less than $31,900 | 30 |
| More than $31,900 but less than $32,800 | 25 |
| More than $32,800 but less than $33,700 | 20 |
| More than $33,700 but less than $34,600 | 15 |
| More than $34,600 but less than $35,500 | 10 |
| More than $35,500 but less than $36,400 | 5 |
Veterans Exemption
Real property owned by a veteran of the United States Armed Services or, under certain conditions, the merchant marine service, the American Field Service or a civilian flight crew and aviation ground support employee of Pan American World Airways may be eligible for one of the exemptions authorized by RPTL §458 or the alternative exemption for period of war veterans allowed subject to local option by RPTL §458-a. Once a taxing jurisdiction has opted to allow the alternative veterans exemption, it may not grant any new eligible funds exemptions. However, under certain circumstances, a veteran who once had an eligible funds exemption but later switched to an alternative veterans exemption may switch back to the eligible funds exemption.
Alternative Veterans
The primary residence of (1) a veteran of the United States Armed Services who actively served during a period of war, (2) a veteran who received a particular expeditionary medal, or under certain conditions: (3) a veteran of the merchant marine service, (4) a veteran of the American Field Service, or (5) a veteran who served as a Pan American World Airways flight crew and aviation ground support employee may be eligible for partial exemption from general municipal taxes. No exemption is allowed for school district taxes, special ad valorem levies, or special assessments.
The percentage exemption that applies to the assessed value of a qualifying property depends on the nature of the veteran's service. Veterans who were on active duty during a period of war are eligible for a 15% exemption not to exceed $12,000*. An additional exemption of 10% not to exceed $8,000* is available for those who served in combat zones. Veterans who sustained service-related disabilities, as evidenced by receipt of a disability compensation rating from the Veterans Administration or the Department of Defense, are eligible for a percentage exemption equal to one half of their disability rating not to exceed $40,000*. Veterans who died in service of a service-connected disability are considered to have a disability rating of 100%.
Cold War Veterans
Qualified residental real property (1) of a person who served on active duty in the United States Armed Forces during the time period from September 2, 1945 to December 26, 1991, (2) was discharged or released under honorable conditions, (3) or may be a qualified owner (spouse or unremarried surviving spouse). If a Cold War veteran received either a veterans exemption or an alternative veterans exemption they are not eligible to receive this exemption.
Qualifying residential real property shall be exempt from taxation to the extent of 15% of the assessed value not to exceed $12,000 or the product of the $12,000* multiplied by the latest state equalization rate. Where the Cold War veteran received a compensation due to a service-related disability, real property shall received an exemption to the extent of 50% of the assessed value not to exceed $40,000 or the product of $40,000* multiplied by the latest state equalization rate.
* The maximum amounts shown above are multiplied annually by the Village's equalization rate to arrive at the actual assessment exemption. The current equalization rate is approximately 2.9%
Disabled and Limited Income
Property that (1) is owned by one or more persons with disabilities; by a husband, wife, or both; or by siblings; at least one of whom has a disability and whose income is limited by reason of such disability, and (2) is used exclusively for residential purposes is partially exempt from general municipal taxes. (3) Income of the owner or the combined income of other owners of the property, for the income tax year preceding is less tan $36,400.
The income limits currently in effect are as follows:
| Annual Income for Income Tax Year | Percentage Assessed Valuation Exempt from Taxation |
|---|---|
| $28,000 or less | 50 |
| More than $28,000 but less than $29,000 | 45 |
| More than $29,000 but less than $30,000 | 40 |
| More than $30,000 but less than $31,000 | 35 |
| More than $31,000 but less than $31,900 | 30 |
| More than $31,900 but less than $32,800 | 25 |
| More than $32,800 but less than $33,700 | 20 |
| More than $33,700 but less than $34,600 | 15 |
| More than $34,600 but less than $35,500 | 10 |
| More than $31,500 but less than $36,400 | 5 |
Firefighters
Real property owned by a volunteer member of a village fire department in a village is exempt from taxation for village purposes only. Such property is liable for county, town, and school district taxes and for special ad valorem levies and special assessments. The amount of the exemption is limited to $500 of assessed value.
Ambulance Corps Workers
The primary residence owned by an enrolled member of a fire department or ambulance service is partially exempt from general municipal taxes and special ad valorem levies so long as the property owner has been such a member for at least five years. The exemption may be granted for the life of an enrolled member who has accrued at least 20 years of active service. The amount of exemption is limited to 10 percent of the assessed value of the property. The exemption may be granted in addition to any other exemption authorized by law. Volunteer firefighters receiving exemption from village taxes under RPTL §466 shall not suffer any reduced benefit because they receive this exemption.