Downsizing in Smithtown usually takes one of three shapes: a smaller house, a condo or co-op, or the same house used differently. Each path has its own rules. Here is how they fit for Smithtown homes.
TL;DR
- A STAR exemption does not transfer to a newly purchased home; the next home gets a STAR credit after registering with the NYS Tax Department.
- The Tax Department uses the owner on July 1 to decide STAR eligibility for that year.
- Condo and co-op sales by a sponsor run on an offering plan; resales by individual owners are not regulated by the Attorney General.
- A legal accessory apartment in the Town of Smithtown carries a Building Department permit renewed every three years.
- The Town's Municipal Services Facility in Kings Park takes resident drop-offs Monday through Saturday, with electronics accepted at no charge.
Table of contents
- Three shapes a Smithtown downsize takes
- How STAR changes with a move
- Clearing out a Smithtown house
- Which comes first, the sale or the purchase
- Related pages
Three shapes a Smithtown downsize takes
Smaller house. Condo or co-op. Or the same house, used differently. The order of the sale and the purchase matters as much as the choice.
Condos and co-ops
New York runs condo and co-op offerings through the Attorney General. According to the AG's guide to buying a co-op or condo, units are sold under the terms of an offering plan, and the Real Estate Finance Bureau reviews those plans under the Martin Act. The AG recommends reading the entire plan and consulting an attorney before signing a purchase agreement.
The line that matters on a resale: when an individual owner sells, rather than the sponsor, the AG says the sale is not regulated by its office and no offering plan is required. The AG's offering plan database lists submitted plans and their amendments.
Same house, with an accessory apartment
Some owners downsize without moving. The Town's Public Safety answers say a legal accessory apartment has a permit from the Building Department, renewed every three years.
For living quarters, the Building Department's special exception requirements, dated June 12, 2026, list:
- Two notarized applications, three sets of floor plans, and two copies of the survey
- A $325 fee
- Special exception approval from the Board of Zoning Appeals, applied for at the Planning Department
- Board of Health approval, where required
Renewal is $325 every three years, and the Department inspects to confirm conditions match what was approved.
How STAR changes with a move
The NYS Tax Department's STAR FAQs say the law does not allow STAR exemptions to be transferred to newly purchased homes. An owner who has held the exemption since 2015 keeps it only on that same house. On the next home, the benefit is a STAR credit, paid by check or direct deposit, after registering.
The details from the Tax Department:
- It uses the owner on July 1. A June 15 purchase can qualify that year; a July 15 purchase qualifies the following year.
- If the prior owner had the exemption, the new homebuyer page says the buyer may receive it in the first year, then the credit going forward.
- Registration runs through the Homeowner Benefit Portal, and the STAR registration page says a seller closes the registration on the home being sold.
- Basic and Enhanced levels apply to both the credit and the exemption, with eligibility set by the Tax Department.
Clearing out a Smithtown house
Less house means the extra has to go somewhere. The Town's Municipal Services Facility in Kings Park is a resident drop-off center for recycling and construction debris, Monday through Saturday from 7:00 a.m., with the last drop-off at 3:00 p.m. Debris is $20.00 for up to 200 pounds and 10 cents a pound after that.
Computers, printers, TVs, monitors and household batteries can be dropped off at no charge during regular hours, according to the Town's hazardous waste notice. Paint, pool chemicals and other household hazardous waste are different: the facility takes them only at scheduled events, and the Town's April event notice capped paint at five gallons per household. The Town's 2026 collection calendar listed three events, April 18, July 11 and October 3, so the 2026 events are done.
Which comes first, the sale or the purchase
Selling first means the move needs a place to land. Buying first means two houses carry costs at once. No order fits every owner. It depends on the numbers and the dates in both contracts.
That is the conversation I have with sellers before anything goes on the market. You will hear the truth from me about price, prep and timing.
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