Form RP-467-Dnl: Notice of Denial of Application for Partial Tax Exemption of Senior Citizens

Form RP-467-Dnl is a notice issued by a local assessor’s office to inform a property owner that their application for the senior citizens partial tax exemption has been denied. It’s not a form you fill out and submit yourself — it’s a document the assessing unit sends to you after reviewing your original application, most commonly Form RP-467, or a related renewal document.

If you’re a senior homeowner in New York State who applied for this exemption and received this notice in the mail, it means the assessor found a reason your application didn’t meet the eligibility requirements for the tax year in question. Common reasons include income exceeding the local limit set by your municipality, missing documentation, ownership issues, the property not being used as the applicant’s primary residence, or a missed filing deadline.

Who Uses This Form

This notice is issued by the assessor, not the applicant, but every senior citizen homeowner who applied for a partial exemption under Real Property Tax Law section 467 should know what it looks like and what it means. If you receive Form RP-467-Dnl, you are the one who needs to act on it — the form itself lays out the specific reason for denial and explains your right to contest the decision.

This matters whether your original filing was a fresh application or a renewal. Some counties require an annual affidavit to confirm continued eligibility rather than a full new application, which is where Form RP-467-aff/ctv comes in. A denial can happen at either stage — the initial application or the renewal affidavit — if the assessor determines you no longer meet the income or residency requirements.

When You’ll Receive This Notice

Assessors are required to notify applicants of a denial before the final assessment roll is completed, typically giving you enough time to respond before your property taxes are finalized for the year. The notice will state the exact grounds for denial, which is important because it determines what your next steps should be. If the issue is a paperwork error or missing document, you may be able to correct it and reapply. If it’s an income eligibility issue, you may need to wait until the next filing period or explore other exemption programs.

What to Do After Receiving Form RP-467-Dnl

The notice itself outlines your right to appeal the denial to the local Board of Assessment Review. This is typically done on Grievance Day, a specific date set by your municipality each year for property owners to contest assessment decisions, including exemption denials. You’ll want to gather any supporting documents — income statements, proof of residency, deed information — that address the specific reason listed on the denial notice.

Keep in mind that eligibility rules, including income thresholds, can vary by county, city, town, or village, since local governments have some discretion in setting these limits under state law. Some jurisdictions have also adopted alternative income limits under Form RP-467-J, which applies in certain counties with different residential exemption thresholds. If your denial was based on income, it’s worth checking whether your local jurisdiction has adopted different limits that might apply to your situation.

Form RP-467-Dnl is available as a fillable PDF directly from the New York State Department of Taxation and Finance, though in practice, assessors complete and issue it rather than applicants downloading and filling it in themselves. If you’re an assessor or work in a local assessment office, the official version with fillable fields can be downloaded from the Department’s forms page and used to notify applicants of exemption denials in a standardized format.

If you’ve received this notice, don’t assume the decision is final without reviewing your options. Many denials stem from simple documentation gaps that can be resolved before the grievance deadline, and understanding the specific reason cited on your notice is the first step toward figuring out whether an appeal, a corrected filing, or a new application next year is the right path forward.