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Tax and Assessment

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STAR

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 one of the STAR exemptions. There are two types of STAR exemptions: The Basic STAR Exemption and the Enhanced STAR Exemption.

The procedures for obtaining the Basic STAR and the Enhanced STAR exemptions have drastically changed over the past several years pursuant to New York State law.  The changes have placed more responsibility for both exemptions in the hands of the NYS Department of Taxation and Finance, Office of Real Property (hereinafter “NYS DTF).  For a thorough review of both exemptions, you should review the STAR information on the NYS DTF website by clicking here.  The following is a summary of the revised procedures for obtaining a STAR exemption.

Basic STAR

• The Basic STAR exemption is available to all persons who owner-occupy their residential property and whose 2017 income (owner and spouse) was under $500,000, with the exception of new property owners, as defined below.

NEW PROPERTY OWNERS (defined as owners who took title to their property after 3/1/15 and this is the first time the new property owner is applying for Basic STAR on this newly purchased property).  Homeowners in this category must register with the NYS DTF by clicking here or calling (518) 457-2036.  Once the registration is approved by NYS DTF, the homeowner will receive a check from NYS DTF.  The Assessor’s Office is no longer responsible for processing or approving these applications.

 

Enhanced STAR (New)

• The Enhanced STAR exemption provides an increased benefit for the primary residence of a senior citizen (age 65 and older) who has a qualifying 2017 income of less than $86,300.

 

• New York State has changed the filing and approval procedure for all Enhanced STAR applications effective for the upcoming 2019/20 tax year (December 2019 to November 2020 tax bill).  Click here to review a brochure detailing the new Enhanced STAR procedures.

 

• The new procedure requires all applicants to participate in the NYS Income Verification Program (IVP) by supplying their social security numbers. 

 

• After the application for the 2019/20 tax year is completed, the Enhanced STAR IVP applicant will no longer be required to file an annual application with the Assessor’s Office, or NYS DTF.  The NYS DTF will be solely responsible for annually approving persons entitled to the Enhanced STAR exemption.

 

• An Enhanced STAR exemption application for the upcoming 2019/20 tax year (Dec 1, 2019 to Nov 30, 2020 tax bill) must be filed with the Assessor's Office no later than March 1, 2019.  For detailed filing information, forms and application procedures for applying for the Enhanced STAR IVP program, click here.

The Enhanced STAR Exemption Appeal Process:

If an Enhanced STAR exemption application is denied by the NYS DTF, the applicant will be notified by the NYS DTF and advised of the procedures for appealing the denial.  The Assessor’s Office is no longer responsible for sending notices of denial or handling grievance complaints for appeals from NYS DTF denials.