This exemption establishes Real Property Tax Exemption for Persons 65 years of age and over in accordance with Section 467 of the New York State Real Property Tax Law and was adopted by Niagara County by Resolution # 55-95 under County of Niagara Local Law # 2-2003 and Local Law # 3-2016.
• Publication – Q & A Senior Citizen’s Exemptions
• Description of exemption
- Section 4.01 - RPTL Section 467
• Laws of New York State
- RPTL 467