Westchester County Executive Ken Jenkins has signed legislation that will let low-income senior homeowners keep more of their money, raising the county's property tax exemption to as much as 65% for those earning less than $47,000 a year. The change marks a significant jump from the previous maximum exemption of 50% on the county portion of a qualifying senior's tax bill, and it is set to take effect for the 2027 tax year.
According to Yonkers Times, Jenkins signed the bill increasing county property tax exemptions for eligible low-income senior citizens, framing it as a way to help residents age in place. “Increasing property tax exemptions supports Westchester seniors and provides meaningful financial relief, allowing them to age in place with dignity,” Jenkins said, per the outlet's reporting. The new exemption levels are tied to recent changes in New York State law, the outlet reported.
How the New Exemption Scales
Under the previous rules, the most a qualifying senior could receive was a 50% exemption on the county portion of their property taxes, according to a separate Yonkers Times report. The expanded version allows seniors with incomes below the county's $50,000 limit to receive more help, rising in steps to a 65% exemption for those earning less than $47,000 a year, the outlet noted. A county press-release snippet similarly describes the measure as providing up to a 65% exemption for seniors earning less than $47,000 annually, though the full text of that release was not independently reviewed.
The Westchester County Board of Legislators voted unanimously on a Monday night to expand the exemption, the same report states. The new exemption levels apply to the 2027 tax year and begin on March 1, 2027, meaning qualifying homeowners won't see the change reflected until that cycle.
Who Qualifies and What Current Recipients Need to Know
Seniors who already receive the existing exemption do not need to reapply, the Yonkers Times report notes, though those who believe they may newly qualify under the expanded thresholds are directed to apply through their local assessor's office. Eligible seniors must still meet all applicable eligibility requirements tied to the program.
Randolf Scott, acting commissioner of the Westchester County Department of Senior Programs and Services, said raising the exemption will ease fixed-income seniors' property tax burden and support their financial flexibility and security. His comments echo Jenkins's framing of the measure as a tool to help older residents remain in their homes amid rising costs.
A Shift Rooted in State Law Changes
The expansion follows a broader legal shift at the state level. According to the law firm Bond, Schoeneck & King, New York enacted legislation on December 5, 2025 that allows taxing jurisdictions across the state to offer an expanded real property tax exemption to people over age 65, though each jurisdiction must choose to implement it. State rules have long given local governments flexibility in setting these thresholds: the New York State Department of Taxation and Finance notes that counties, cities, towns, villages, or school districts may set the maximum income limit for the senior citizens exemption anywhere between $3,000 and $50,000.
Westchester has moved to adjust its senior exemption before. A county press release dated May 6, 2024 described legislation signed by then-County Executive George Latimer that was passed unanimously by the County Board of Legislators to help alleviate financial strain among senior citizens, according to Westchester County's own records. The latest expansion builds on that trajectory of incremental relief for older homeowners living on fixed incomes.
Separately, state law lays out procedural requirements for how renewal notices must be handled. Under Real Property Tax Law Section 467, a notice must be sent to a designated third party at least 30 days before the final application date for each taxable status date, with an exception in the first year if the assessor did not receive the request at least 60 days before the deadline. For now, Westchester officials are directing residents with questions about eligibility to reach out to their local assessor's office ahead of the March 2027 start date.
