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Local Senior Citizen Exemption


Local Senior Citizen Exemption 

Turning 65 in 2021? Apply for the Local Senior Citizen Exemption

The Town of Alden, Erie County and the Alden School district offer a property tax discount for residential property owners who are at least sixty-five years old, reside at the property and have a total income less than that designated by the jurisdictions {see the table below the for allowable income}

The exemption cannot be granted if the income of the owner, or the combined income of all the owners, exceeds the maximum income limit set by the locality. If the owner is married, the income of the spouse must be included in the total unless the spouse is absent from the residence due to a legal separation or abandonment. The income of a non-resident former spouse, who retains an ownership interest, is not included.

Income includes:

  • All Social Security payments
  • Salary and wages (including bonuses)
  • Interest (including nontaxable interest on state or local bonds), total dividends
  • Net earnings from farming, rentals, business or profession (including amounts claimed as depreciation for income tax purposes)
  • Income from estates or trusts
  • Gains from sales and exchanges
  • The total amount received from governmental or private retirement or pension plans
  • Annuity payments (excluding amounts representing a return of capital)
  • Alimony or support money
  • Unemployment insurance payments, disability payments, workers’ compensation, gaming winnings, etc.

Income does not include:

  • Supplemental Security Income
  • Reparation payments made to individuals because of their status as victims of Nazi persecution
  • Moneys received pursuant to the Federal Foster Grandparent  Program
  • Welfare payments
  • Proceeds of a reverse mortgage (but any interest or dividends realized from the investment of such proceeds are income)
  • Gifts, inheritances or a return of capitable

This exemption must be renewed annually by the Towns Taxable Status Day which is March 1st.

Application Instructions

Initial Application

Renewal Application


Town of Alden Income Scale
Minimum Income Maximum Income Percentage of Exemption
$0.00 $29,000.00 50%
$29,000.01 $29,999.99 45%
$30,000.00 $30,999.99 40%
$31,000.00 $31,999.99 35%
$32,000.00 $32,899.99 30%
$32,900.00 $33,799.99 25%
$33,800.00 $34,699.99 20%
$34,700.00 $35,599.99 15%
$35,600.00 $36,499.99 10%
$36,500.00 $37,399.99 5%

Note: The Town of Alden allows a deducation from income used to pay for an owner's care in a residential health care facility.


Erie County Income Scale
Minimum Income Maximum Income Percentage of Exemption
$0.00 $27,000.00 50%
$27,000.01 $27,999.99 45%
$28,000.00 $28,999.99 40%
$29,000.00 $29,999.99 35%
$30,000.00 $30,899.99 30%
$30,900.00 $31,799.99 25%
$31,800.00 $32,699.99 20%
$32,700.00 $33,599.99 15%
$33,600.00 $34,499.99 10%
$34,500.00 $35,399.99 5%

Note: The Erie County allows a deduction from income used to pay for an owner’s care in a residential health care facility and for veteran’s disability compensation.


Alden Central School
Minimum Income Maximum Income Percentage of Exemption
$0.00 $24,000.00 50%
$24,000.01 $24,999.99 45%
$25,000.00 $25,999.99 40%
$26,000.00 $26,999.99 35%
$27,000.00 $27,899.99 30%
$27,900.00 $28,799.99 25%
$28,800.00 $29,699.99 20%
$29,700.00 $30,599.99 15%
$30,600.00 $31,499.99 10%
$31,500.00 $32,399.99 5%

Note: Alden Central School allows a deduction from income used to pay for an owner’s care in a residential health care facility. Additionally, no exemption is granted by the school district to property where a resident child attends a public elementary or secondary school. This includes: children, grandchildren, those of tenants or lessees.

 
Akron Central School
Minimum Income Maximum Income Percentage of Exemption
$0.00 $21,500.00 50%
$21,500.01 $22,499.99 45%
$22,500.00 $23,499.99 40%
$23,500.00 $24,499.99 35%
$24,500.00 $25,399.99 30%
$25,400.00 $26,299.99 25%
$26,300.00 $27,199.99 20%

Note: Akron Central School allows a deduction from income used to pay for an owner’s care in a residential health care facility. Additionally, no exemption is granted by the school district to property where a resident child attends a public elementary or secondary school. This includes: children, grandchildren, those of tenants or lessees.

 

Village of Alden: does not provide a sliding scale exemption. Maximum allowable income is $13, 500 which provides a 50% exemption for village taxes.