Real Property Tax Exemption

The intention of this web page is to make homeowners in the Town of Brookhaven aware of several Real Property Tax Exemptions that are currently available. The general rule in New York State is that all property is taxable, unless specifically made otherwise by law.

The exemptions listed below are available only pursuant to the New York State Real Property Tax Law and are administered by the Town of Brookhaven Office of the Assessor. As a result, the Town must strictly adhere to New York State Law in processing all exemptions.

The annual deadline to file for any of these exemptions is March 1st.  All late applications must be denied by operation of New York State Real Property Tax Law.

Please contact the Office of the Assessor if you have any specific questions. For additional information regarding available exemptions and forms, please visit the New York State Department of Taxation and Finance website.

Late Filing

If you are filing an application after March 1st, 2021, download the Reason for Late Filing Form and file it along with your application.

Exemption Documents

Agricultural Exemption

  1. RP-306a - Agricultural Assessment Certificate of Cancellation of Agricultural Use Commitment (PDF)
  2. RP305r - Agricultural Assessment Renewal Application (PDF)
  3. RP-305c - Agricultural Assessment Written Lease Affidavit for Rented Land
  4. RP-305b - Application for Exemption from Minimum Average Sales Value Requirement (PDF)
  5. RP-305 - Agricultural Assessment Application (PDF)
  6. RP-483 - Application for Tax Exemption of Agricultural and Horticultural Buildings and Structures (PDF)

Clergy Exemption

  1. RP-460 - Renewal Application for Partial Tax Exemption for Real Property of Members of the Clergy
  2. RP-460 - New Application for Partial Tax Exemption for Real Property of Members of the Clergy

Firefighters / Ambulance Workers Exemption

  1. RP-466C SUPP ENROLLED MEMBER CHIEF REPORT
  2. RP-466C FIRE AMB WORKERS

Limited Income Disability Exemption

  1. RP-459C LIMITED INCOME DISABILITY
  2. RP-459C LIMITED INCOME DISABILITY RNW

Low Income Senior (O'65) Exemption

  1. RP-467 PARTIAL
  2. RP-467 PARTIAL RNW
  3. RP-467 AFF-CTV PARTIAL RNW AFFIDAVIT

Military Exemption

  1. RP-458AB VETERAN DISABILITY UPGRADE
  2. RP-458AB ALTERNATIVE COMBAT UPGRADE
  3. RP-458B COLD WAR VETERAN
  4. RP-458A-B SCHOOL ONLY FOR ELIGIBLE FUND VETERANS
  5. RP-458A ALTERNATIVE VETERAN
  6. RP-458 SUPP ELIGIBLE FUNDS VETERAN SUPPLEMENT
  7. RP-458 ELIGIBLE FUNDS VETERAN

Non-Profit Exemption

  1. RP-420a - Application for Real Property Tax Exemption for Nonprofit Organizations (PDF)
  2. RP-420-b-ORG - Application for Real Property Tax Exemption for Nonprofit Organizations Permissive Class 1-Organization Purpose (PDF)
  3. RP-420ab-use - Application for Real Property Tax Exemption for Nonprofit Organizations II Property Use (PDF)
  4. RP-420ab Org Sch A - Application for Real Property Tax Exemption for Nonprofit Organizations (PDF
  5. RP-420ab RNW-I - Renewal Application for Real Property Tax Exemption for Nonprofit Organizations I - Organization Purpose (PDF)
  6. RP-420ab RNW-II - Renewal Application for Real Property Tax Exemption for Nonprofit Organizations II - Property Use (PDF)
  7. RP-462 - Application for Exemption From Real Property Taxes for Property Used as Residence of Officiating Clergy (PDF)

Miscellaneous Exemptions

  1. RP-421f - Application for Real Property Tax Exemption for Capital Improvements to Residential Property (PDF)
  2. RP-446 - Application for Real Property Tax Exemption for Unimproved Cemetery Land (PDF)
  3. RP-457 - Application for Real Property Tax Exemption for First-Time Homebuyers of Newly Constructed Homes (PDF)
  4. RP-485b - Application for Real Property Tax Exemption for Commercial, Business or Industrial Property (PDF)