7/27/2019 STAR Q&A

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PATT

NEW YOR

48TH SEN

RITCHIE.N

RITCHIE@

CONTACT SENATOR RITCHIE

JEFFERSON CO. OFFICE:

Dulles tate ffi ce Bldg.31 Washington t.

Watertown, NY 13601

(315) 82-3418

OSWEGO CO. OFFICE:

46 East Bridge t., 1st Fl.swego, NY 13126

(315) 342-205

ST. LAWRENCE CO. OFFICE:

330 Ford t.gdensburg, NY 13669

(315) 393-3024

ritc

hie@nysenate.gov

ritchie.nysenate.gov

SENATE

NEW

YORKSTATE NEW YORK

STATE SENATENYSENATE.GOV

IMPORTANT IN

QUESTIONS

STAR: TH

PROPERTEXEMPTI

Q. I w mre ha e resdeal rery.

Ca I receve he STAR exem all my

resdeces?

A. No. e STAR exemption can be appl ied only to

your primary residence.

Q. Wha s mea by rmary resdece?

A. ere is no single actor that determines whether

a property is your primary residence, but actors such

as voting, vehicle registrations, and length o time

spent each year on the property may be relevant.Your local assessor may ask you to provide proo o

residency with the application. n addition, the asses-

sor may occasionally request proo o residency aer

the exemption has been granted to veriy that the

property remains your primary residence.

Q. Wha ar my rery s used r her

ha resdeal urses?

A. the property is an eligible type o property,

such as a one-, two-, or three-amily home, and is the

owners primary residence, it may still be eligible to

receive the exemption i the non-residential use is

incidental. t is the responsibility o the local assessorto make this determination.

Q. D I receve a ce I am deed he STAR

exem?

A. Yes. ssessors are required by law to notiy ap -

plicants i their STAR application has been denied at

least 10 days prior to the date or hearing complaints

in relation to assessments.

Q. Is here a deadle by whch I mus fle he

alca?

A. Yes. n most municipalities, this date is March 1st,

but deadlines vary across the state. t is important to

contact your local assessor or deadline inormation in

your area.

Q. Where d I fle he alca?

A. With your local assessor. Do not le the application

orm with ORPS or any other state agency.

Q. D I have rve my age?

A. enior citizens applying or the Enhanced STAR must

supply proo o age with their initial STAR application.

Q. By wha dae mus I ur receve he E-

haced STAR exem?

A. You may apply or the Enhanced STAR in the yearyou turn 65. You do not have to wait until your birth-

day. emember, or property owned by a husband and

wie, or by siblings, only one o them has to be at least

65 years old as o December 31 o the year in which the

exemption will begin.

Q. D I have rve my cme r Ehaced

STAR?

A. Yes, i you have not already applied or the automatic

income verication program. emember, or property

owned by more than one person, the combined annual

income must be no greater than $81,900.

Q. I am a ser cze whse cme exceeds

$1,. Ca I sll receve he Bas c STAR

exem?

A. course. nd like other Basic STAR recipients, as

long as youve been receiving Basic STAR in previous

years on your home, you wont need to reapply unless

you move.

Q. Wha I buy a ew hme?

A. Your STAR exemption is not transerred automati-

cally. You will have to apply or the exemption on your

new primary residence.

f #558 8/2013

For more information, please visit theNYS Tax Department website:www.tax.ny.gov/pit/property/star/index.htm

7/27/2019 STAR Q&A

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Q. Wh beefs rm he STAR rgram?

A. STAR benets all o us by:

f making home ownership more afordable or New

York tate residents;

f helping senior citizens stay in their homes and

their communities;

f helping taxpayers better understand their prop-

erty tax bills; and

f reimbursing schools dollar or dollar to ensure

quality education programs.

Q.Hw des STAR wrk?

A. ere are two parts to the STAR program:

Basc STAR is available to all New Yorkers with an

income o $500,000 or less, who own and live in their

one-, two- or three-amily home, condominium, coopera-

tive apartment, mobile home or arm home. Basic STAR

works by exempting $30,000 o the ull value o a home

rom school taxes. New Yorkers are eligible or this ex-

emption on their primary residence, regardless o age.

Ehaced STAR is available to senior citizens (age 65 and

older) who meet the income requirements. For qualiy-

ing seniors, Enhanced STAR exempts $63,300 o the ull

value o their primary residence. For property owned by a

husband and wie, or by siblings, only one o them must be

at least 65 years o age to qualiy or Enhanced STAR.

Q.Wha s he cme requreme r Ehaced

STAR?

A. e Enhanced STAR plan or seniors automatically

adjusts income limits based on the annual ederal ocial

ecurity cost-o-living adjustment (COLA). e current

income limit is $81,900, and it will continue to increase

at the same rate as COLA. e STAR income eligibility

limit will never decrease. the annual ocial ecurity

COLA is ever a negative amount, the STAR COLA will

remain at the previous years level.

ncome is dened as your ede ral adjusted grossincome minus the taxable amount o total distribu-

tions rom individual retirement accounts or individual

retirement annuities (s). Eligibility in 2013 is based

on income inormation rom the 2011 tax year.

Q.Hw d I ge my Ehaced STAR ax cu?

A. You must le an application with your local assessor. e-

nior citizens applying or the Enhanced STAR exemption must

demonstrate that the combined income o all o the owners

o the property, and o any owners spouse who resides on the

premises, is no greater than the income standard or the ap-

plicable income tax year. You may do this in one o two ways:

Option 1: radal mehd. ubmit a copy o your

income tax return(s) or the appropriate income tax year to

the assessor with your STAR application by the application

deadline each year.

Option 2: STAR Icme Verfca Prgram. up-

ply your ocial ecurity Number(s) and authorize the

New York tate Department o axation and Finance to

veriy your income eligibility each year. you choose

this option, you do not need to submit an application

and copy o your tax return(s) to the assessor every

year. o choose this option, in the initial year you must

complete orm RP-425-IVP and submit it to the assessor

along with a traditional STAR application and the neces-

sary income tax return(s) by the application deadline.

Q. Hw d I ge my Basc STAR ax cu?

A. New legislation requires all homeowners receiv-

ing a Basic exemption to register with the New

York tate ax Department in order to receive

exemptions in 2014 and subsequent years. Basic

recipients will be mailed letters by the ax Department

with inormation on when and how to le.

Q.Where d I ge he STAR alca?

A. e application orm, RP-425, is available rom your local

assessor. e application can also be ound on the NY ax

Department website:

http://www.tax.ny.gov/orms/orpts/star.htm

Q.Des he STAR exem aly all axes my

rery?

A. e STAR exemption applies only to school district

taxes. t does not apply to other property taxes such as

county, town or city.

Q.Hw wll I kw hw much my STAR exem s

wrh ax dllars?

A. long with unprecedented savings, the STAR pro-

gram created a roperty axpayers Bill o ights which

aims to keep property owners more inormed than

ever about their taxes. s a key component o the STAR

program, your school tax bill (or other Bill o ights

notice) clearly states the amount o the STAR exemption

and your tax savings.

ther inormation now i

f the market value o yo

f the percent o market

property in your comm

f the total tax levy and p

prior year;

f how to challenge your

is too high;

f the uniorm percentag

assessing unit; and

f

the ull value o each property owners can also

decide whether their pro

airly and correctly.

Q.I my mrgage s wll I see my STAR ax r

A. Mortgage institutions

meowners escrow accoun

tication that the homeo

exemption. Mortgage ins

charge any additional ee

Q.Wha yes reSTAR ax cus?

A. STAR will reduce scho

primary residence only.

Basic or Enhanced STAR

live in a one-, two-, or thr

minium, mobile home, co

arm home.

[More Ques

Q. What is STAR?A. e chool ax elief Program, or STAR, was sponsored by theNew York tate enate to provide a partial exemption from school propertytaxes for New York tate residents who own homes. New legislation requiresall homeowners receiving a Basic exemption to register with theNew York tate ax Department in order to receive exemptions in2014 and subsequent years.