There have been some changes in how certain homeowners will apply for STAR, and in how they receive their STAR benefit. The STAR program continues to provide much-needed property tax relief to New York State’s homeowners. New applicants who qualify for STAR will register with New York State instead of applying with their assessor. If they qualify, they will receive a STAR Credit in the form of a check, rather than receiving a property tax exemption.
Property owners with STAR exemptions may wish to stop receiving the exemption for various reasons. They should bear in mind, however, that the decision to give up a STAR exemption is irreversible. This includes property owners who switch to the credit; they cannot switch back to the exemption at a later time.
To receive the Enhanced STAR exemption, you must enroll in the Income Verification Program (IVP) You only need to enroll in the IVP once. If eligible for the Enhanced STAR exemption, you’ll automatically receive the exemption each year thereafter.
Once enrolled, benefits include:
• the comfort of knowing you can’t miss the renewal deadline, and
• greater privacy, since you’ll no longer need to share your income tax returns with your assessor’s office.
In the first year, your assessor will verify your eligibility based on the income information you provide. In the following years, the New York State Tax Department will verify your income eligibility. You will not need to renew the exemption or provide copies of your tax returns to your local assessor. The Tax Department will contact you if any additional information is needed.
Application for School Tax Relief (STAR) Exemption: RP-425-B and RP-425-E
Application for School Tax Relief (STAR) Exemption Renewal: RP-425-Rnw
Supplement to Form RP-425-E and RP-425-Rnw https://www.tax.ny.gov/pdf/current_forms/orpts/rp425ivp_fill_in.pdf
If you are a new homeowner or a first-time STAR applicant, you may be eligible for the STAR credit. You may register with NYS Tax Department at www.tax.ny.gov/star/ or by calling
Senior Citizens' Partial Tax Exemptions
In the past, senior citizens who qualified for the senior citizens exemption were automatically granted the Enhanced STAR exemption. Due to changes in New York State law, you must apply separately for the senior citizens exemption and the Enhanced STAR exemption.
To apply or reapply for the senior citizens exemption, file the applicable form with your assessor:
for first-time applicants: Form RP-467, Application for Partial Tax Exemption for Real Property of Senior Citizens, or
See Form RP-467-I, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, for the application deadline and additional information.
Application for Partial Tax Exemptions For Real Property of Senior Citizens Exemption: RP-467
Instructions for the Application For Partial Tax Exemption For Real Property of Senior Citizens Exemption: RP-467-Ins
Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens RP-467-Rnw
There are three different property tax exemptions available to veterans who have served in the U. S. Armed Forces, including veterans who have served in the U.S. Army, Navy, Air Force, Marines and Coast Guard.
Alternative Veterans’ Exemption https://www.tax.ny.gov/pit/property/exemption/altvetoverview.htm
Cold War Veterans’ Exemption https://www.tax.ny.gov/pit/property/exemption/coldwaroverview.htm
Eligible Funds Exemption https://www.tax.ny.gov/pit/property/exemption/eligfndsoverview.htm
Obtaining a veterans' exemption is not automatic - If you're an eligible veteran, you must submit the initial exemption application form to your assessor. The deadline in most communities is March 1—please confirm the date with your town assessor. Proof of discharge under honorable conditions including times and places served in active duty (usually form DD-214) must be attached to the exemption application. For more information, see:
Acceptable Military Records for Veterans' Property Tax Exemption (complete listing)
Publication 1093, Veterans' Exemption Questions & Answers - Partial Exemption from Property Taxes in New York State
Whichever exemption a veteran chooses, it will apply only to county, city, town, and village taxes; it does not apply to special district taxes. School districts also have the option to offer the alternative veterans' and cold war veteran's exemption.
Application for Alternative Veterans Exemption From Real Property Taxation: RP-458-a
Application for Cold War Veteran’s Exemption: RP-458-b
Commercial, Business Or Industrial Exemption
Application for Tax Exemption for Commercial, Business or Industrial Real Property:RP-485-b
Instructions for Application for Tax Exemption for Commercial, Business or Industrial Real Property: RP-485-b-ins
Application To Renounce Previously-Granted Exemption(S)
Application To Renounce Previously-Granted Exemption(s): RP-496
Calculation of Repayment Due Upon Renounced Exemption: RP-496-W