Assessor

Purpose: Sets the valuation of all real property in the Township. Assesses property when a building permit is issued on improvements and additions. Maintains property tax exemptions for senior citizens, veterans, clergy, agricultural, volunteer firefighter/ambulance workers, nonprofit organizations. Additionally, property ownership transfers, splitting and merging of properties through filed maps, tax apportionments, and general information regarding real property tax administration are further responsibilities of the Assessors.

The STAR Program

Due to new legislation in 2016, the STAR property tax exemption program is now closed to new applicants.

If you had the STAR exemption on your 2015/2016 property tax bill, the STAR program remains the same for you. No further action on your part is necessary, as long as you own the home and continue to make this your primary residence.

New homeowners or those that had never applied for Basic or Enhanced STAR must now register with the NYS Department of Taxation and Finance to receive a STAR check.

NEW FOR 26/27:  New York State will now take over the entire STAR Exemption process.  The State will identify those homeowners who have the Basic STAR exemption and determine their eligibility for the Enhanced STAR exemption (which is based on age and income).  You no longer need to file an application with the Assessor to transition from the Basic STAR exemption to the Enhanced STAR exemption.

For further information, contact NYS at (518) 457-2036.

Learn more about the STAR income tax credit / check (PDF).

To register for the STAR credit/check, go to STAR Resource Center website or call 518-457-2036.

Limited Income Senior Citizen Exemption for the 2026/2027 tax year

  1. Property must be owned by person(s) 65 years of age or older by December 31st of the year of application.
  2. Owner(s) must have owned property in New York State for at least 1 year prior to taxable status date March 1st of the year of application.
  3. Income tax year is 2024 and property owner(s) must supply a copy of their Federal and New York State 2024 income tax returns including all schedules. If no income tax return is filed, we require copies of all 1099s for the 2024 income tax year.
  4. At this time, only Suffolk County allows for the deduction of unreimbursed medical expenses against income. Proof is required.
  5. The deadline to file an application with the Assessors' Office is March 1, 2026.

There Are No Extensions of Time When Filing a New Application.

  1. Download the application - Aged Application (PDF)
  2. View instructions - rp467I Senior Instructions (PDF)
  3. Additional instructions:

    Senior Citizen Exemption Application Instructions
    1. Ownership: Must have 1 year ownership of real property in New York State for one year prior to March 1st. If less than 1 year ownership in the Town of Riverhead, you must provide proof of prior New York State ownership. If you own a manufactured home, we require a Bill of Sale.
    2. Income: Must provide 2024 Federal income tax return in its entirety, including all Schedules. If you wish to apply unreimbursed medical expenses against your income, you must provide proof of such unreimbursed medical expenses. This option applies to County purposes only.

      If you do not file a Federal income tax return, you must provide copies of all year-end 1099s for income tax year 2024. We also require a verification of non-filing from the Internal Revenue Service (IRS). Please call the IRS at 800-908-9946 and ask for a verification of non-filing for income tax year 2024.
    3. Marital Status: You can only claim marital status per the following:
      1. Single, never married: You must provide a notarized affidavit
      2. Married: If title is held in one name, we require a marriage certificate.
      3. Legally separated: You must provide a copy of the judgment of separation.
      4. Divorced: You must provide a copy of the judgment of divorce.
      5. Widowed: You must provide a copy of the death certificate.
  4. Age / Residency: All owners must be at least 65 years of age (excluding spouses and siblings) and must provide NYS driver's license and / or birth certificate.
  5. Applications: All new applications must be completed and returned to the Board of Assessors at 4 West Second St, Riverhead, NY 11901 by March 1st. There are no exceptions.

Income limits and sliding scales for the following taxing jurisdictions (subject to change):Income LimitsFor further information, please contact our office at 631-727-3200, ext. 255, 257, 258

2023 Changes for 467 and 459-c

Part K of Chapter 59 of the Laws of 2023 amended the senior citizens exemption (RPTL §467) and the exemption for persons with disabilities and limited incomes (RPTL §459-c) in the following three respects:

  • It redefines what is considered income for purposes of the exemptions.
  • It clarifies which income tax year applies when determining income eligibility.
  • It replaces gender-specific language with gender-neutral language. (For example, it changes husband and wife to married couple.)

The measure made similar changes to New York City's senior citizens rent increase exemption (SCRIE) and disability rent increase exemption (DRIE) authorized by RPTL §§ 467-b and 467-c.

The changes take effect for exemption applications on rolls with taxable status dates on and after October 1, 2023. In other words, they'll first be effective for the 2024 assessment cycle.

Income Definition

The new income definition simplifies the application and administration of the exemptions.

Beginning with 2024 assessment rolls, the new law replaces the prior definition of income with a simpler definition that is similar to (but not the same as) STAR.

The starting point for the new income definition is the Federal Adjusted Gross Income (FAGI) reported on the applicant's income tax return. There are five possible adjustments to FAGI.

Adjustments to FAGI

AdjustmentAddition to or deduction from FAGILocal Option

taxable IRA distributions (See Note)

deduction

option not to deduct

Social Security benefits not included in FAGI

addition

option not to add

medical and prescription drug expenses not covered by insurance

deduction

option to deduct (same as current law)

tax exempt interest and dividends

addition

no

loss limitations (see the following section)

addition

no


Note: The STAR definition of income is FAGI minus taxable IRA distributions.

Most of this data should appear on the applicant's federal income tax return. The main exception is for unreimbursed medical and prescription drug expenses. In localities that have opted to allow a deduction for unreimbursed medical and prescription drug expenses, an applicant who wishes to claim the deduction will have to document the amounts paid and the offsetting insurance coverage (or lack of it).

Loss limitations

If the applicant's FAGI was reduced by business or other losses, those losses may be limited for exemption purposes.

The applicant cannot include more than $3,000 for any category of loss (e.g., Form 1040, Schedules C, D, E or F, or Schedule 1, line 8a).

In addition, the applicant cannot include more than $15,000 in total losses.

Nursing Home Expenses

Note also that, as before, when an owner is absent from the residence while receiving health-related care as an inpatient of a residential health care facility, any income accruing to that person shall be counted only to the extent that it exceeds the amount paid by such owner, spouse, or co-owner for care in the facility. This restriction is not subject to local option.

Income Tax Year Changes

The income tax year requirement was enacted in 2021, and it was clarified by the 2023-2024 Enacted Budget.

When determining income eligibility for §467 and §459-c, the applicable income tax year depends on when taxable status date (TSD) occurs:

  • If TSD is before April 15, use the second-latest calendar year.
  • If TSD is on or after April 15, use the latest calendar year.

For example, for 2024 exemption eligibility:

  • Use 2022 income if TSD is March 1, 2024, but
  • Use 2023 income if TSD is May 1, 2024.

The new law also clarifies the rule for fiscal year filers (those that file income tax returns based on a year that starts on a date other than January 1). Those filers are required to use the latest return. Note: This is an uncommon situation because the vast majority of individual tax returns are filed on a calendar year basis.

Other Exemption Information

Need Forms? Exemption applications may be obtained by contacting our office or by downloading forms at New York State Department of Taxation and Finance at the following website: Exemption Applications.

Deadline: All exemption applications must be returned to our office on or before March 1st of each year. 

Questions? If you have any questions or need assistance, feel free to visit your friendly Assessors and their staff or call 631-727-3200, ext. 255. 

Exemption Applications: 

Location of Assessor's Office:

Riverhead Town Hall
4 W Second Street
Riverhead, NY 11901

Phone: 631-727-3200, ext. 255, 257 and 258