City Departments

COUNTY

Veteran's Alternative, Veteran's Eligible Funds (RPTL 458) or Cold War To receive information or an application for these exemptions, please contact your local Veteran's counselor.

Low-Income Disability (RPTL 459) A tax reduction is available for owner-occupants with disabilities AND an income limit on a sliding scale not to exceed $43,399. Proof of ownership, income verification and one of the following letters is required by the Assessor for this application: Award letter from Social Security Administration, Award letter from Railroad Retirement Board, or Certificate from 

State Commission for the Blind and Visually Handicapped.

Senior Citizens (RPTL 467) The Senior Citizens exemption is a reduction, based on a sliding scale, off County tax. To be qualified for this exemption, at least one owner-occupant must be 65 years or older AND total household income of $22,500 to $30,900. Proof of age, income verification, and proof of ownership must be presented at the time of application.

Construction for Senior Living Quarters (RPTL 469) The Construction for Senior Living Quarters exemption qualified the property owner an exemption not to exceed 20% of the assessed value for reconstruction or new construction to provide living quarters for a parent or grandparent who is 62 years of age or older.

Business Investment Exemption for Commercial Properties (RPTL 485B) A Sliding Scale exemption for improvements exceeding $10,000 for commercial properties.

Income Verification: Copy of previous year's tax return. If you do not file tax returns income verification is still required. Copies of bank statements, retirement records, and/or social security payment records can be used for this purpose.

Owner Occupant: You must be an owner AND resident of the property you are submitting an application for as an "owner-occupant".

Proof of Age: Copy of driver's license or birth certificate.

Proof of Ownership: Copy of deed or mortgage.

CITY

Veteran's Alternative, Veteran's Eligible Funds or Cold War To receive information or an application for this exemption, please contact your local Veteran's counselor.

Senior Citizens (RPTL 467) The Senior Citizens exemption is a 50% reduction off City tax. To qualify for this exemption, at least one owner-occupant must be 65 years or older AND total household income cannot exceed $18,000. Proof of age, income verification, and proof of ownership must be presented at the time of application.

Business Investment Exemption for Commercial Properties (RPTL 485B) A Sliding Scale exemption for improvements exceeding $10,000 for commercial properties.

Construction for Senior Living Quarters (RPTL 469) The Construction for Senior Living Quarters exemption qualified the property owner an exemption not to exceed 20% of the assessed value for reconstruction or new construction to provide living quarters for a parent or grandparent who is 62 years of age or older.

Residential Capital Improvement [RPTL 421(F)] Residential property with new construction in excess of $3,000.00 but not to exceed $50,000.00 exemption for the new construction decreasing $12.5% annually for a period of eight (8) years.

SCHOOL

Basic STAR (RPTL 425) This exempts the qualified property owner from paying taxes up to the first $30,000 of their property assessment based on the State Equalization Rate. The exemption is available to all owner-occupants regardless of age or income.

Enhanced STAR (RPTL 425) This exempts the qualified property owner from paying taxes up to the first $65,300 of their property assessment based on the State Equalization Rate. At least one owner-occupant must be 65 years or older and total household income must not exceed $84,550. Proof of age, income verification, and proof of ownership is required.

Senior Citizens (RPTL 467) The Senior Citizens exemption is a sliding-scale reduction off School tax. To qualify for this exemption, at least one owner-occupant must be 65 years or older AND total household income cannot exceed $18,200. Proof of age, income verification, and proof of ownership must be presented at the time of application.

Business Investment Exemption for Commercial Properties (RPTL 485B) A Sliding Scale exemption for improvements exceeding $10,000 for commercial properties.

January 1st: Taxable Status Date

Last date to file ALL exemptions. For specific exemptions, see information below.

February 15th: Tentative Roll Date

All new assessment changes will be applied to this tentative draft of the tax roll.

April 15th: Final Assessment Roll Date

Assessment Helpful Links     

City of Hornell Real Property Assessment Information

The information contained herein is furnished as a public service by the City of Hornell. The City of Hornell does not warrant, express or imply the accuracy, completeness, or reliability of this information. The user of the information assumes all risk of reliance thereon, and further, assumes all responsibility for his or her use, or misuse, of the information.

First Week of March: Grievance Proceedings

Grievance Proceedings will be March 5, 2024. All complaints heard before the Board of Assessment Review are by appointment only. To schedule an appointment, contact the Assessor's Office, City Hall, PO Box 627, 82 Main St., Hornell, NY 14843. Please call 324-7421 ext. 467 by March 1, 2024 to schedule an appointment. Upon scheduling an appointment a hearing time will be assigned. Forms are available at the Assessor's office or click on the following link for access to Grievance Form (RP-524).