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Penalties related to the STAR Program

Who is subject to penalties

Taxpayers who make a "material misstatement” on a STAR exemption application are subject to penalties.

A "material misstatement" means an applicant:

  • claimed a property was their residence when it was not;
  • claimed they had relinquished the STAR exemption on a former primary residence when they knew they had not; or
  • misrepresented their age or income to appear eligible for the enhanced STAR exemption.

What are the penalties

The penalties include:

  • a fee, equal to the greater of $100 or 20% of inappropriately received benefits, not to exceed $2,500 (fee goes to assessing unit);
  • the requirement to repay up to six years of inappropriately received benefits, plus interest; and
  • disqualification for any STAR exemption for six years (and possibly permanently if the 2015 exemption was removed due to the material misstatement).
Updated: