STAR information for local officials

Exemption amounts

• STAR exemption amounts
  • Calculating STAR exemptions and credits
  • STAR differentials

STAR savings

• Maximum STAR exemption savings
• Compare STAR credit and exemption savings amounts
• How to calculate Enhanced STAR exemption savings amounts

Enhanced STAR Income Verification Program (IVP)

• IVP Tool User Guide
  • Login to the Online Assessment Community to access the IVP tool
  • IVP Tool Webinar
• How to transmit IVP forms to the Tax Department
• Administering the Enhanced STAR IVP
• Enhanced STAR IVP: Questions and answers for assessors

STAR administration

• STAR exemption assessor guide
• Assisting seniors who missed the exemption application deadline
  
  • Late Enhanced STAR applications due to good cause
• Changes to the senior citizens exemption and the exemption for persons with disabilities and limited incomes in the 2023 - 2024 Enacted State Budget
• Giving up a STAR benefit
• STAR and Property Tax Delinquency
• Penalties related to the STAR program
• Correction of errors and STAR 
• Law change regarding manufactured homes and STAR (effective beginning 2022)  
  • RPSV4 Manufactured Home Utility Guide

• STAR Resource Center
• Handout for new homeowners
• Questions and answers for homeowners
• Calculating STAR exemptions and credits
• Administration of the STAR credit: common questions
• Giving up a STAR benefit

• Printable STAR Program Actions and Reports Schedule (8.5” by 14” paper recommended)
• Printable STAR Report Summary (one page - 8.5” x 11”)
• Online Assessment Community 
• How to Access and Download STAR Reports
• How to submit STAR report changes

Before finalizing your tentative assessment roll

• Update your roll file based on the Enhanced STAR Eligibility Report (Report #1)
• Remove the STAR exemption from the properties listed in the: 
  • Income Greater than $250,000 Report (Report #2), and
  • Voluntary Exemption Removal Report – initial (Report #3)

Within 10 days of filing your tentative assessment roll

• Transmit your tentative assessment roll to the Tax Department
  

Before finalizing your final assessment roll

• Send the mobile home and co-op spreadsheets to the Tax Department
  • How to access the RPSV4 manufactured home worksheet when there are no STAR exemptions in the park
• Standardize the STAR exemption naming conventions
• Update your roll file based on the Tentative Roll Corrections Report (Report #4)
• Remove the STAR exemption from the properties listed in the STAR Delinquency Report (Report #5)
• Remove the STAR exemption from the properties listed in the Voluntary Exemption Removal Report – final (Report #6)
  

Within 10 days of filing your final assessment roll

• Transmit your final assessment roll to the Tax Department
  

Before school tax bills are processed

• Update your roll file based on the Final Roll Corrections Report (Report #7)
• Update your roll file based on the STAR Credit Eligible Report (Report #8)
  

Reports for your information only

• Senior Income Level Report (Report #9)
• NYS Tax Return Deceased Report (Report #10)
• STAR Credit Issued Report (Report #11)

Before the processing of school tax bills

• Apply the STAR credit guidelines to your tax billing process 
• Confirm that the STAR exemption naming conventions are standardized on the tax bill extracts

At least 30 days prior to the school tax levy

• Send your expected school tax rates to the Tax Department

No more than seven days after determining the rates

• Send your final school tax rates to the Tax Department

Within ten days of issuing tax bills

• Send your school tax bill data file to the Tax Department

Q. I know of a senior who has previously received the Enhanced STAR exemption and is again eligible this year, but a report indicates that they should only receive the Basic STAR exemption. Can I grant the Enhanced STAR exemption on the assessment roll?

A. Do not grant an enhanced exemption to a property we have identified as eligible for Basic STAR or not eligible for either exemption. Instead, the senior should respond to our denial letter. 

Q. If we find that there’s an error in the IVP database, should we correct it in the IVP Tool?

A. Yes. If our determination differs from the tentative or final assessment roll, we’ll include the property on the Tentative Roll Corrections Report or the Final Roll Corrections Report.

Q. What should I put on the tentative roll if some of the newly enrolled properties I entered into the IVP tool aren’t on the Enhanced STAR Eligibility Report (Report #1)? 

A. Follow these steps:

1. Check the Voluntary Exemption Removal Report (Report #3). If the property owner opted to switch to the STAR credit from the STAR exemption, the property would not be listed on Report #1. Remove the exemption from the roll.
2. If the property is not listed in Report #3, open the IVP Tool in the Online Assessment Community, and check the status of the property.
3. If the Source is Roll Record, the property has not been entered in the system. Follow the instructions in the User Guide to enter it into the IVP Tool.
4. If the enrollment is closed, select Re-activate under the Actions dropdown. If Re-activate does not display, email assessor.report.feedback@tax.ny.gov with the property information so that the property can be re-activated by Tax Department staff.
5. If you believe the property is eligible for the Enhanced STAR exemption, grant the exemption on the tentative assessment roll. The Tentative Assessment Roll Corrections Report will include the Tax Department’s determination for the property.