County of Putnam

Local Law #4 of 2026APPROVAL OF A LOCAL LAW AMENDING ARTICLE V OF CHAPTER 220 OF THE CODE OF PUTNAM COUNTY TO (1) CLARIFY APPLICATION OF REAL PROPERTY TAX LAW §467 AND (2) INCREASE THE MAXIMUM SENIOR CITIZEN PROPERTY TAX EXEMPTION

 Amending the Code of the County of Putnam, as approved and adopted by the Putnam County Legislature on February 19, 2026 by resolution #38, by amending Chapter 220-29 of the Code and 220-30(A), Application of RPTL Section 467 and Section 220-30(B), Schedule of Exemptions. Pursuant to NYS RPTL § 467, real property owned by one or more persons, each of whom is 65 years of age or over, or real property  owned by a husband and wife, one of whom is 65 years of age or over, shall be exempt from taxation up to a maximum of sixty-five percent (65%) of the assessed valuation thereof, as hereinafter provided. Section 220-30(A) is hereby amended to add except as expressly modified herein with respect to income eligibility thresholds and percentage schedules adopted by the County, all other definitions, conditions, qualifications, options, exclusions, and administrative requirements applicable to the Senior Citizen Real Property Tax Exemption pursuant to Real Property Tax Law § 467, including any local options adopted by the Town in which the property is located, shall apply to the County exemption. The County’s adoption of income thresholds and exemption percentages shall not be construed to supersede or replace any other requirements adopted pursuant to Real Property Tax Law § 467 unless expressly stated herein. Section 220-30(B) is hereby amended to authorize exemption percentages up to a maximum of sixty-five percent (65%), consistent with Real Property Tax Law § 467.

This Local Law shall take effect immediately upon filing with the Secretary of State of the State of New York.

 PLEASE NOTE:

A copy of the Local Law can be found on the Putnam County Website on the Legislature page and is also available at the office of the Clerk of the Putnam County Legislature.