The New York State School Tax Relief Program (STAR) provides homeowners with two types of partial exemptions from school property taxes. If you earn less than $500,000 and own and live in your home, you’re probably eligible for the STAR exemption. There are two types of STAR exemptions: The Basic STAR Exemption and the Enhanced STAR Exemption.
Click here for the NY State Department of Taxation STAR FAQ's.
• The Basic STAR exemption is available to all persons who owner-occupy their residential property and whose 2016 income (owner and spouse) was under $500,000 (Homeowners).
• NEW PROPERTY OWNERS (Ownership after 3/1/15 and this is the first time the new property owner is applying for the Basic STAR exemption on this newly purchased property):
STAR applications for homeowners in this category must register with New York State at www.tax.ny.gov or call (518) 457-2036.
• The Enhanced STAR exemption provides and increased benefit for the primary residence of a senior citizen (age 65 and older) who has a qualifying 2016 income of less than $86,000.
• An Enhanced STAR exemption application and instructions for filing the application with the Assessor's Office can be downloaded here
, and from the Assessor's Exemption page of the Town of Huntington website, or obtained by visiting the Assessor's Office at Huntington Town Hall after October 1, 2017 for current Basic STAR recipients
The instructions for filling out the Enhanced Star exemption can be downloaded here
• An Enhanced STAR exemption application must be filed with the Assessor's Office no later than March 1, 2018 for the 2018/19 tax year (Dec 1, 2018 to Nov 30, 2019 tax bill).
IF YOU ARE FILING FOR ENHANCED STAR BUT DO NOT CURRENTLY HAVE BASIC STAR ON YOUR PROPERTY:
Enhanced STAR applications for homeowners in this category for the 2018/19 tax year (December 1, 2018 to November 30, 2019 tax bill) must register with New York State at www.tax.ny.gov or call (518) 457-2036 before March 1, 2018.
STAR exemptions apply only to School District taxes, not to other taxes
such as county, town or special districts.
The Enhanced STAR Income Verification Program (IVP) and Denial
Eligible Enhanced STAR applicants can request that their income be verified
by the New York State Department of Taxation and Finance (DTF)
after the first year of eligibility. By electing this option after the
first year of eligibility, the Enhanced STAR applicant is not required to file
an annual application with the Assessor’s Office.
After enrolling in this program, the DTF annually
notifies the Assessor’s Office whether an enrolled taxpayer’s income is below
the maximum permitted by law. If it is, the applicant is entitled to the
exemption for the upcoming tax year and the Assessor’s Office annually sends a
letter advising the taxpayer of this approval.
If the Assessor’s Office is notified that the
taxpayer’s income exceeds the maximum permitted by law to obtain the exemption,
then the Assessor’s Office must take steps to remove the Enhanced STAR
exemption from the taxpayer's tax bill. Upon receiving this notification
from the DTF, the Assessor’s Office issues a notice of Denial of Enhanced STAR
Additionally, in the IVP process, sometimes DTF
is unable to verify a taxpayer’s income for a particular income tax year and,
without any specific reason being given by DTF, the Assessor’s Office is
notified of this fact. The inability of DTF to verify a taxpayer’s income
requires the Assessor’s Office to issue a notice
of Denial of Enhanced STAR Exemption.
Upon receipt of a completed Enhanced STAR application, and 2016 income tax return, by the Assessor’s Office, the income will be re-evaluated. If the appropriate income tax return submitted with the Enhanced STAR application indicates to the Assessor’s Office that the taxpayer is entitled to the Enhanced STAR exemption for the relevant real estate tax year, the Assessor’s Office will notify the taxpayer of this entitlement, and the taxpayer will receive the Enhanced STAR exemption on the upcoming real estate tax bill.
If, upon re-evaluation by the Assessor’s Office, the appropriate income tax return submitted with the Enhanced STAR application indicates that the taxpayer is not entitled to the Enhanced STAR exemption for the relevant real estate tax year, the applicant will be advised to file an Enhanced STAR Grievance form, and any relevant income documents, if they still believe they are entitled to the Enhanced STAR exemption. This Enhanced STAR Grievance, and any supporting information, will be submitted to the Town of Huntington Board of Assessment review for the Board’s determination. A fillable copy of the Enhanced STAR Grievance form can be downloaded by clicking here.
Enhanced STAR Grievance
If applicable, a completed copy of the Enhanced STAR Grievance form must be returned to the Assessor’s Office on or before the 3rd Tuesday in May of the year of denial. For example, if the taxpayer received a notice of Denial of Enhanced STAR exemption for the upcoming 2018/19 tax year (real estate taxes payable for the period December 1, 2018 through November 30, 2019), then a completed copy of the Enhanced STAR Grievance form must be returned to the Assessor’s Office on or before Tuesday, May 15, 2018.
In order to be complete, the Enhanced STAR Grievance form must be accompanied by a copy of the relevant income tax return filed by the taxpayer. For the 2018/19 tax year (real estate taxes payable for the period December 1, 2018 through November 30, 2019), the taxpayer must attach their 2016 income tax return to the Enhanced STAR Grievance form.
Thereafter, the taxpayer will be required to follow the legal procedures applicable to the general process of challenging a real property assessment, which procedures are set forth in the following downloadable publication Contesting Your Assessment in NY State.