Exemption Brochures

Home Improvement exemption (HIEX)

HIEX allows for an eight-year phase in up to $750,000 worth of assessed fair market value resulting from a permitted alteration, reconstruction, improvement, and new construction. To qualify, the parcel must be classified as a class one property.

All home improvement projects must be completed before an exemption is granted. Under the law, all new construction must be completed by January 2, 2023. There is no application needed for this exemption and will be based upon permit applications filed with your Town/City/Village.


  • The Home Improvement Tax Reduction Program for the Physically Disabled
  • 2019 Changes to Exemptions for Property Owners Age 65 and Over
  • Persons with Disabilities and Limited Incomes Partial Property Taxes Exemption Brochure  
  • Senior Citizens Property Tax Exemption
  • Veterans’ Real Property Tax Exemptions
  • Volunteer Firefighter and Ambulance Worker Property Tax Exemption
  • Exemptions Overview Brochure (English)
  • 豁免概述手冊 (Chinese)
  • Folleto de resumen de exenciones (Spanish)
  • 부동산 세금 면제의 개요 (Korean)
  • Panoramica Delle Esenzioni Di Imposte Immobiliari (Italian)