Exemptions
Exemption applications are required to be filed with your local assessor's office on or before the deadline of Taxable Status Date. March 1st is the Taxable Status Date for all of Chautauqua County except for the City of Dunkirk, which is May 1st. Below is a listing of the most frequently used exemptions; a complete list can be found on the NYS Website at www.orps.state.ny.us

RP 305 Ag Land Exemption Land being used for Agricultural purposes  
RP 305-r Ag Land Renewal Land Owners must apply annually  
RP 305-c Ag Assessment Lease Affidavit on Rented Land Rented Land may qualify for an Ag Exemption  
RP 483 Ag Building Exemption Application Buildings esssential to the operation of Agricultural lands  
RP 483-ins Ag Building Exemption Instructions  
RP 458-a Alternate Veterans Application Veterans Exemption during certain periods of war  
RP 458a-ins Alternate Veterans Instructions  
RP 485-b Commercial, Business, or Industrial Exemption For Improvements to selected properties  
RP 485-b-ins Commercial, Business, or Industrial Instructions    
RP 480-a Forest Land Exemption Land devoted to the production of Forest Crops  
RP 425 STAR (NYS School Tax Relief Program) If you own property & it is your primary residence  
RP 425-ivp STAR Optional Income Verification NYS Dept Tax & Finance can verify your income eligibility  
RP 425-rnw STAR Renewal Enhanced Star Form to continue receiving exemption  
RP 425-wkst Income for Star Purposes WorkSheet Taxpayers that don't file a NYS or Federal Income Tax Return  
RP 467 Senior Citizen Tax Exemption & Star Application For Senior Citizens with an Income Level of $14,000 or less  
RP 467-ins Senior Citizen Tax Exemption Instructions