NYS Homestead Exemption 2019 Guide: New York Home Equity Protection, STAR & Property-Tax Relief
In New York, “homestead exemption” can mean two very different things. For 2019 searches, the phrase usually points to the New York CPLR § 5206 homestead exemption, which protects a limited amount of home equity from certain money judgments and bankruptcy situations.
That is not the same as a property-tax exemption. If your goal is to reduce a New York school or municipal tax bill, you usually need to review STAR, senior citizens, veterans, disability, agricultural or local-option exemptions with the correct local assessor.
What Was the New York Homestead Exemption in 2019?
For 2019, New York’s homestead exemption under CPLR § 5206 was a home-equity protection rule, not a county property-tax exemption. It protected certain owner-occupied principal residences from application to the satisfaction of money judgments up to county-based limits: $150,000, $125,000 or $75,000 above liens and encumbrances.
Legal Protection
The CPLR homestead exemption can protect equity in a principal residence from certain judgment-creditor enforcement. It is often discussed in bankruptcy planning, judgment collection and debtor-creditor matters.
Not a Tax Discount
The statute does not remove property taxes. It even says the exempt homestead is not exempt from taxation or from sale for non-payment of taxes or assessments.
Use STAR for Tax Relief
If the reader’s real goal is property-tax savings, the practical New York path is STAR credit/exemption, senior citizens exemption, veterans exemption, disability exemption or another local assessor-administered program.
New York Homestead Exemption 2019 Amounts by County
The 2019 CPLR homestead amount depended on where the homestead was located. The exemption applied to qualifying value above liens and encumbrances in an owner-occupied principal residence, cooperative apartment shares, condominium unit or mobile home.
| 2019 CPLR Tier | Counties | Protected Amount | Plain-English Meaning |
|---|---|---|---|
| Highest tier | Kings, Queens, New York, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester and Putnam | $150,000 | Protected up to $150,000 in qualifying homestead value above liens and encumbrances from certain money-judgment enforcement. |
| Middle tier | Dutchess, Albany, Columbia, Orange, Saratoga and Ulster | $125,000 | Protected up to $125,000 in qualifying homestead value above liens and encumbrances. |
| Remaining counties | All other New York counties | $75,000 | Protected up to $75,000 in qualifying homestead value above liens and encumbrances. |
Property Types Covered by the NYS Homestead Exemption
For CPLR § 5206 purposes, the protected homestead can include more than a detached house, but it must be owned and occupied as a principal residence.
House and Land
A lot of land with a dwelling on it can qualify when it is owned and occupied as the principal residence.
Co-op Shares
Shares of stock in a cooperative apartment corporation can fall within the CPLR homestead protection.
Condominium Unit
Units of a condominium apartment can qualify when used as the owner’s principal residence.
Mobile Home
A mobile home can qualify under the statute if the ownership and principal-residence requirements are met.
2019 NY Homestead Protection Estimator
This calculator is only an educational estimate. It does not decide bankruptcy rights, judgment enforcement, lien priority, tax-foreclosure rights or legal eligibility.
This tool uses the county-dollar limits from CPLR § 5206 for educational planning. It cannot determine bankruptcy exemptions, judgment-creditor rights, purchase-money judgment exceptions, tax foreclosure, co-owner treatment, lien priority, or court outcomes.
New York Homestead Exemption vs STAR Property-Tax Relief
If the reader is asking how to lower a New York property-tax bill, the homestead law is usually the wrong tool. New York’s statewide homeowner school-tax relief program is STAR. Other property-tax exemptions are commonly administered locally by the assessor and may depend on age, income, veteran status, disability, agricultural use or local adoption.
| Program / Term | What It Does | 2019 or Current Note | Where to Start |
|---|---|---|---|
| CPLR § 5206 Homestead Exemption | Protects a limited amount of home equity from certain money judgments. | County-based 2019 limits were $150,000, $125,000 or $75,000. | Use NY Senate law text and legal/bankruptcy counsel if a debt, judgment or bankruptcy issue exists. |
| STAR Credit / STAR Exemption | Provides school-tax relief for eligible primary-residence homeowners. | The old STAR exemption is closed to new applicants; new eligible homeowners generally register for the STAR credit. | Use the NYS Tax STAR resource center or Homeowner Benefit Portal. |
| Enhanced STAR | Additional STAR benefit for eligible seniors. | Beginning with the 2019 assessment roll, Enhanced STAR exemption recipients were required to participate in income verification through the Tax Department. | Use NYS Tax STAR eligibility and local assessor guidance if you still receive the exemption. |
| Senior Citizens Exemption | Local-option real property tax exemption for qualifying seniors. | Not automatic statewide for every senior; local adoption and income rules matter. | File applicable forms with the local assessor, not NYS Tax Department. |
| Veterans / Disability Exemptions | Can reduce taxable value for qualifying homeowners when adopted and approved under applicable rules. | Forms and eligibility are program-specific; do not use a generic homestead form. | Start with NYS Tax forms and your local assessor. |
| Homestead / Non-Homestead Tax Option | A local tax-class system that can divide tax levies between residential and non-residential classes after revaluation. | It is not a homeowner application that gives every home a dollar exemption. | Ask the local assessor whether your assessing unit uses homestead and non-homestead tax rates. |
How to Use This 2019 NYS Homestead Guide Correctly
Use this workflow to avoid filing the wrong form or contacting the wrong office.
Identify Your Real Goal
If the question is about a creditor, judgment, bankruptcy or home-equity protection, start with CPLR § 5206. If the question is about lowering a school-tax or property-tax bill, start with STAR and local property-tax exemptions.
Find the County Tier for the Home
Use the physical county where the principal residence is located. New York uses different CPLR dollar limits for different county groups.
Check the Residence Type
Confirm whether the property is a house and lot, co-op shares, condominium unit or mobile home. The statute focuses on ownership and occupancy as a principal residence.
Do Not Use CPLR § 5206 for Property-Tax Bills
If taxes are unpaid, the legal homestead exemption is not a shield against taxation or sale for non-payment of taxes and assessments. Contact the local tax receiver/collector or county treasurer about payment, delinquency and tax-foreclosure issues.
For Property-Tax Savings, Use the Local Assessor
NYS Tax says property-tax exemption applications must be filed with the local assessor and should not be filed with the NYS Department of Taxation and Finance or ORPTS. Use the Municipal Profiles tool to find the right assessor.
If the Assessment Is Too High, Use the Grievance Process
In most communities, taxable status date is March 1, tentative roll date is May 1, and Grievance Day is the fourth Tuesday in May. Dates vary in New York City, Nassau County, villages and certain other places, so confirm locally.
Which New York Office Handles Which Homestead or Tax Question?
New York uses different offices for legal protection, STAR, local exemptions, assessments and tax collection. Use this section before calling.
Courts / Legal Counsel
Use for CPLR § 5206 questions involving judgments, bankruptcy, creditor enforcement, sheriff sale issues, lien priority or legal claims to exempt equity.
Local Assessor
Use for STAR exemption records, senior exemption, veterans exemption, disability exemption, agricultural assessment, tentative roll questions and assessment grievances.
Tax Receiver / Treasurer
Use for tax bills, payments, receipts, installment questions, delinquent tax balances, penalties, interest and tax-collection status.
NYS Tax Department Property Tax Contact Information
Use this statewide contact information for STAR and general property-tax program questions. For exemption applications, assessment roll corrections and local filing deadlines, your local assessor is usually the correct office.
NYS Department of Taxation and Finance
STAR homeowner phone: 518-457-2036
Property tax phone: 518-591-5232
Phone hours shown by NYS Tax: 8:30 a.m. – 4:30 p.m.
State Board mailing address:
New York State Department of Taxation and Finance
W.A. Harriman Campus
Albany, NY 12227-0801
Official New York Homestead, STAR and Property-Tax Links
Each official link below includes what to do after opening it. Links support the guide; they are not a substitute for reading the explanation above.
NY Senate — CPLR § 5206 Homestead Exemption
Official New York law text for the home-equity homestead exemption used in judgment and bankruptcy-related analysis.
- Read subsection (a) for the county-based dollar amounts and covered property types.
- Look for the county group where the principal residence is located.
- Read the sentence explaining that homestead is not exempt from taxation or sale for non-payment of taxes.
- If a judgment, bankruptcy or sheriff-sale issue exists, speak with qualified New York legal counsel before relying on the exemption.
NY Senate — Debtor & Creditor Law § 282
Official bankruptcy-exemption statute connecting New York bankruptcy exemptions to CPLR §§ 5205 and 5206.
- Open the statute and read the opening paragraph on permissible exemptions in bankruptcy.
- Note the reference to CPLR § 5206 for real property exempt from money judgments.
- Do not use this as a do-it-yourself bankruptcy filing instruction; use it to understand the legal source.
NYS Tax — STAR Resource Center
Official starting point for STAR credit, STAR exemption records, credit lookup and homeowner benefit portal actions.
- Choose whether you need to register for STAR, update an existing registration, or check a STAR credit payment.
- New homeowners should use STAR credit registration rather than searching for an old RP-425 homestead form.
- Use the credit lookup only for your own tax-benefit status.
NYS Tax — STAR Exemption Program
Official page explaining that the STAR exemption program is closed to new applicants and applies only to current STAR exemption recipients.
- Read the note that the page applies only to current STAR exemption recipients.
- If you are a new homeowner, follow the instruction to register for the STAR credit.
- If you have an existing STAR exemption and filed a new deed because of marriage, divorce, trust, life estate or name change, update your registration.
NYS Tax — Property Tax Exemptions
Official statewide page for common exemptions such as STAR, senior citizens, veterans, disability and agricultural exemptions.
- Review the common exemption categories.
- Remember that many exemptions are local-option programs adopted by the municipality, county or school district.
- Contact your local assessor to confirm availability in your community.
NYS Tax — Property Tax Forms
Official forms index for exemptions, including senior citizens, veterans, disability, STAR-related review forms and assessment grievance forms.
- Read the instruction that exemption applications must be filed with the local assessor.
- Do not file exemption applications with NYS Tax or ORPTS unless a specific official instruction says otherwise.
- Use Municipal Profiles to find the correct assessor mailing address.
NYS Tax — Grievance Procedures
Official guide for contesting an assessment when the issue is value, exemption denial or assessment accuracy.
- Confirm your local Grievance Day with the assessor or municipal clerk.
- Use Form RP-524 outside New York City and Nassau County when applicable.
- For NYC or Nassau County, follow the separate Tax Commission or Assessment Review Commission instructions.
- Keep proof of filing because missing the deadline can remove administrative and judicial review options for that year.
Common New York Homestead Exemption Mistakes
Mistakes That Cause Bad Decisions
- Assuming NY has a universal property-tax homestead exemption for every primary residence.
- Using CPLR § 5206 to assume property taxes cannot be collected.
- Searching for old discontinued STAR exemption forms instead of registering for the STAR credit when you are a new applicant.
- Filing exemption paperwork with NYS Tax when it must go to the local assessor.
- Missing Grievance Day when the real issue is assessment value or exemption denial.
Better New York Workflow
- Use the property’s county to identify the CPLR § 5206 amount.
- Use STAR for school-tax relief, not the CPLR homestead statute.
- Use the local assessor for exemption applications and assessment roll issues.
- Use the tax receiver or treasurer for payment and delinquency questions.
- Use qualified legal advice for judgment, bankruptcy and creditor-enforcement questions.
What Should You Do Next?
| Your Situation | Best Next Step | Correct Office / Resource |
|---|---|---|
| You are researching 2019 judgment or bankruptcy home-equity protection. | Find your county tier and review CPLR § 5206 with legal counsel before making decisions. | NY Senate law text + qualified New York attorney |
| You bought a home and want school-tax relief. | Register for the STAR credit after the home becomes your primary residence. | NYS Tax STAR Resource Center |
| You already had STAR exemption before the program closed to new applicants. | Keep your registration updated, especially after deeds, trusts, life estates, divorce, survivorship or name changes. | NYS Tax Homeowner Benefit Portal |
| You are a senior, veteran, disabled homeowner or agricultural owner. | Check which local-option exemptions your municipality, county or school district adopted. | Local assessor + NYS Tax exemption forms |
| Your assessed value or exemption status looks wrong. | Contact the assessor first, then file the correct grievance by local deadline if unresolved. | Assessor / BAR / NYC Tax Commission / Nassau ARC |
NYS Homestead Exemption 2019 FAQs
What was the NYS homestead exemption in 2019?
In 2019, the New York homestead exemption usually referred to CPLR § 5206, a home-equity protection law. It protected qualifying principal-residence value from certain money judgments up to $150,000, $125,000 or $75,000 depending on the county.
Was the New York homestead exemption a property-tax exemption?
No. CPLR § 5206 was not a property-tax exemption. The statute specifically says an exempt homestead is not exempt from taxation or from sale for non-payment of taxes or assessments.
Which New York counties had the $150,000 homestead amount?
The $150,000 tier applied to Kings, Queens, New York, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester and Putnam counties.
Which New York counties had the $125,000 homestead amount?
The $125,000 tier applied to Dutchess, Albany, Columbia, Orange, Saratoga and Ulster counties.
What was the NY homestead amount for all other counties?
For New York counties not listed in the $150,000 or $125,000 groups, the CPLR § 5206 homestead amount was $75,000.
Did the 2019 NY homestead exemption cover condos and co-ops?
Yes, CPLR § 5206 includes shares of stock in a cooperative apartment corporation, condominium apartment units and mobile homes, along with a lot of land with a dwelling, when the ownership and principal-residence requirements are met.
What should I use if I want New York property-tax savings?
Use STAR credit or exemption guidance, senior citizens exemptions, veterans exemptions, disability exemptions, agricultural programs or local-option exemptions. These are separate from the CPLR homestead exemption and usually involve your local assessor.
Can new homeowners still apply for the old STAR exemption?
No. NYS Tax says the STAR exemption program is closed to new applicants. New eligible homeowners generally register for the STAR credit, which is paid by check or direct deposit from New York State.
Where do I file New York property-tax exemption applications?
Property-tax exemption applications are generally filed with the local assessor. NYS Tax says not to file exemption applications with the Department of Taxation and Finance or the Office of Real Property Tax Services.
Is this website a New York government agency or law firm?
No. County-Appraisal-District.org is an independent educational resource. It is not NYS Tax, a local assessor, a court, a law firm or a consumer reporting agency. Verify legal issues with qualified counsel and verify tax filings with the responsible official office.
Independent Educational Guide
County-Appraisal-District.org is an independent informational website and is not affiliated with the New York State Department of Taxation and Finance, Office of Real Property Tax Services, New York State Senate, any local assessor, any county treasurer, any court, or any bankruptcy trustee.
CPLR § 5206 questions can involve judgment enforcement, bankruptcy, lien priority, tax collection and court procedures. This page is not legal, tax or financial advice. Speak with a qualified New York professional for legal or bankruptcy decisions.
Property-owner records and tax records should not be used for employment screening, tenant screening, credit eligibility, insurance underwriting or other regulated consumer-reporting purposes. This website is not a Consumer Reporting Agency.