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1. What are Babylon's various tax exemptions?

Below is the exemption listing with some general descriptions. For more detailed information, call the Town Assessor’s Office, (631) 957-3014. Available Exemptions include: 

STAR (a school tax exemption only):

• Basic STAR – New STAR applicants will receive a credit in the form of a check directly from New York State instead of receiving a school property tax exemption. Visit  New York State Department of Taxation and Finance or call (518) 457-2036 to register. 
• Enhanced STAR – you must have had a star exemption on this property for the 2015/2016 tax year. If no, you are not eligible for the Enhanced STAR exemption. However, you may be eligible for the Enhanced STAR credit. Register at www.tax.ny.gov or call (518) 457-2036. Available to senior citizens age 65 and over (applicant must be 65 years of age by December 31 of the year in which the application is filed). It must be the primary residence of the owners and there is a maximum income requirement. In order to file for the year 2023 the owners’ incomes (adjusted gross less any IRA distributions) may not have exceeded $93,000 for the 2021 income tax year. The Income Verification Program (IVP) is now mandatory per New York State. The state will automatically verify your eligibility for the exemption yearly. 

AGED
Available to senior citizens age 65 and over (applicant must be 65 years of age by December 31 of the year in which the application is filed). It must be the primary residence of the owners and there is a maximum income requirement. In order to file for the year 2023, the owners’ incomes total gross including social security and income earned on IRA accounts may not have exceeded $37,400 for 2021. This exemption must be renewed annually. 

ALTERNATIVE VETERANS
Available to honorably discharged veterans (or their unremarried surviving spouse) that have served on active duty during a specified war period or a congressionally approved conflict period with combat status. Property must serve as the primary residence. A service connected disability may entitle the veteran to a larger exemption. Does not renew annually. 

COLD WAR VETERANS
 Available to honorably discharged veterans (or their unremarried surviving spouse) that have served on active duty for any length of period between September 2, 1945 to December 26, 1991. Property must serve as the primary residence. A service connected disability may entitle the veteran to a larger exemption. A veteran may not have a Cold War vet, an Alternative vet. Does not renew annually. 

VOLUNTEER FIREFIGHTER AND AMBULANCE SERVICE WORKER
 Available to those members who have served at least five years in the same department (name must appear on the chief’s certification list) and must primarily reside in the Town of Babylon. Members who have served for twenty years or more are eligible for the exemption on their primary residence anywhere in Suffolk County – again, their name must appear on the list of eligibles provided by the chief of each Fire Department in the Town of Babylon. In addition, THE APPLICANT MUST FILE AN APPLICATION FOR EXEMPTION AND RENEW ANNUALLY IN ORDER TO RETAIN THE EXEMPTION. Must renew annually and be certified annually. 

PERSONS WITH DISABILITIES AND LIMITED INCOME
Available to persons with disabilities whose total gross income for 2020 or 2021 (including social security and income earned on IRA accounts) did not exceed $37,400. The applicant must own and primarily reside on the premises. In addition, the applicant must provide a letter of certification of disability from any one of the following:

• SOCIAL SECURITY RETIREMENT BOARD
• RAILROAD RETIREMENT BOARD
• UNITED STATES POSTAL SERVICE
• STATE COMMISSION FOR THE BLIND AND VISUALLY HANDICAPPED
• U.S. DEPARTMENT OF VETERAN’S AFFAIRS

Only one of the owners must qualify if the property is owned by a husband and wife or by siblings (e.g. brother and a brother; brother and a sister or a sister and a sister), otherwise all owners must meet the eligibility requirements. Must renew annually. 

CAPITAL IMPROVEMENT
Available to all one and two family homes, at least five years of age. Does not require annual renewal.

FIRST TIME HOME BUYERS - NEWLY CONSTRUCTED HOME
Available to 1st time home buyers of a newly constructed home. Applies to houses, townhouses and condos that serve as the primary residence of the owner. Does not require annual renewal.

2. How do I apply for tax exemption?

First-time applications for the most common exemptions are available online or may be obtained from the Assessor’s Office in Town Hall. For renewing exemption applicants, please call the Assessor’s Office, (631) 957-3014.

3. What is the deadline to file an application for property tax exemptions?

Applications must be received by the Department of Assessment by the close of business (4:30 pm) on March 1 or post-marked by the United States Post Office on March 1. If March 1st falls on a weekend, the application must be received by the following Monday.

If the application is received on time and the exemption is approved, it will appear on the December tax bill. Determination letters should be received by the applicant by May 1st.

4. Does my property lose the exemption if I transfer it into a life estate?

If the property is transferred into an unconditional Life Estate for the holder of the exemption, the exemption should remain in effect. However, for more specific information, call the Assessor’s Office, (631) 957-3014.

5. Why isn't my exemption reflected on my tax bill?

Exemptions should always be reflected on the tax bill of the year that the exemption is in effect. If applications are received by the due date, and approved, the exemption will appear on the December tax bill.

All applications for tax exemptions will receive a determination letter either of approval or denial by May 1st of that year. If the exemption is denied, the applicant will have sufficient time to file for a grievance by Grievance Day (third Tuesday of May).

If your exemption does not appear on the tax bill, contact the Assessor's Office, (631) 957-3014, to inquire as to the specific reason why it does not appear.

6. How can I find out what exemptions I already have or applied for?

Contact the Town Assessor's Office, (631) 957-3014.

7. What is the Capital Improvement Residential Tax Exemption?

The Capital Improvement Residential tax exemption requires improvements to have a minimum of $3,000 in expenditures with a maximum exemption of $80,000 to be applied towards the increase in value. In order to qualify for this tax exemption, applicants must:

• Provide copies of at least $3000 in expenditures
• The renovation cannot be more than double the size of the dwelling
• Must provide a Certificate of Occupancy (CO) which cannot be more than a year old

The tax exemption applies to the increase in value due to the improvements. The first year the exemption is applied, there will be a zero increase on the first $80,000 of increase in value. Thereafter, the tax on the improvement increases each year by 12.5%; with the full tax on the improvement phased in over an 8 year period. The Capital Improvement Exemption Application is available online or can be obtained from the Assessor’s Office. Any questions, please call the Assessor’s Office at (631) 957-3014.