Of course, the eligibility requirements (that is, ownership and primary residency, and in the case of the Enhanced exemption, age and income) must also be satisfied. Question: What type of property may receive a STAR exemption?Īnswer: A one, two or three family residence, a farm dwelling, residential property held in condominium or cooperative form of ownership, or a mobile home.Further questions may be directed to the local ORPTS Regional Office, or to the STAR Unit at 51 Property use Not surprisingly, a program of this magnitude has generated numerous questions to which ORPTS has responded in Question and Answer (Q&A) memoranda, more extensive memos on certain subjects (for example, program administration in manufactured housing communities, correction of error procedures), and formal Opinions of Counsel. The purpose of this Assessor's Guide is to capture that material in a single document that will respond to the most frequently asked questions concerning STAR. Whereas other exemption programs have targeted sometimes significant numbers of owners (for example, nearly 563,000 veterans exemptions (RPTL§§ 458, 458-a, 458-b) and over 217,000 senior citizens exemptions (RPTL §467) were granted on 2012 assessment rolls statewide), none has come close to the overwhelming breadth of the STAR program (nearly 3.3 million exemptions). All other exemptions erode the local tax base and shift the incidence of the tax burden (by increasing the tax rate) to those not enjoying that exemption. First, it is the only exemption that is funded by the State. Such persons will still have to reapply for the senior citizens exemption annually, and provide income documentation therewith, if they wish to continue receiving that exemption.Īlthough New York State law includes over 200 real property tax exemptions, STAR is unique in two ways. The Income Verification Program does not directly affect seniors who are receiving the senior citizens exemption (RPTL §467). Property owners who receive the Enhanced STAR exemption must participate in the Income Verification Program. However, property owners will need to notify their assessor if their primary residence changes. Property owners who are granted the Basic exemption generally do not need to reapply in subsequent years. To receive the STAR exemption, taxpayers must file an application with their local assessor. A taxpayer may have either a Basic or Enhanced STAR exemption, not both: (1) a "Basic" exemption is available to virtually all New Yorkers who own their own one, two, or three family home, condominium, cooperative apartment or mobile home and (2) an "Enhanced" exemption available to senior citizens (age 65 and older) with a limited income, increased annually according to a cost-of-living adjustment (COLA). New applicants may seek a credit issued in the form of a check. Homeowners with existing STAR exemptions may continue to receive the exemption and to upgrade to the Enhanced STAR exemption when eligible. It was signed it into law on August 7, 1997.īeginning in 2016, the STAR exemption is no longer available to new applicants. The School Tax Relief (STAR) exemption (Real Property Tax Law Section 425) provides a partial exemption from school taxes for most owner-occupied, primary residences. Appendix C: correction of errors and STAR.Appendix B: administering STAR in cooperative apartments.Enhanced exemption: mandatory Income Verification Program.Information on the STAR credit is available at Register for the STAR credit. Instead they may be eligible for the STAR credit which is issued in the form of a check from New York State. The STAR exemption is no longer available to new applicants. Note: This document pertains to the STAR exemption. Learn about assessments and property taxes.Exemption for persons with disabilities.Enhanced STAR Income Verification Program.
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