Wyoming County adopts higher income limits for senior property-tax exemption

Wyoming County’s Board of Supervisors adopted a local law on Feb. 24, 2026, raising the maximum income levels that determine county senior citizens real property tax exemptions. The resolution (Res. No. 26-142, introduced by Mr. Kehl, chairman of the Finance Committee) repeals and replaces prior county local laws on senior exemption options and uses authority granted by the State Real Property Tax Law to set county-specific income thresholds.

The adopted schedule establishes graduated exemption percentages tied to household annual income for county purposes. At the base level, annual income up to $20,200 qualifies for a 50% exemption; incomes from $20,200.01 to $21,199.99 receive a 45% exemption; $21,200–$22,199.99 receive 40%; the schedule then steps down in stages to a 5% exemption for incomes from $27,700 to $28,599.99. The law states that “This exemption schedule shall apply to assessment rolls prepared, with taxable status dates after March 01, 2026,” and the ordinance takes effect upon filing with the New York Secretary of State.

Board members opened and closed a public hearing on the measure on the same day; the minutes record there were no public comments. The clerk’s minutes record the law as adopted and list the official adoption entry and signatures. Chairman Brick reminded supervisors that the county-level enactment must be passed locally in affected towns for the exemption to be applied at the town level.

What the law means: eligible senior citizens are those 65 or older who have owned and lived at the property for the 12 consecutive months before filing and whose income falls at or below the thresholds set in the new schedule. The law applies only for county tax purposes; towns must follow or adopt compatible local actions for town-level effect.