Notice of Determination of STAR Exemption Ineligibility

We recently sent you a letter advising you to register for the Basic School Tax Relief (STAR) property tax exemption. If you received this letter (Form RP-425-PDL-BR), our records indicate that you have not yet registered.

Even if you are already receiving the Basic STAR exemption, you are required by state law to register your property with the Tax Department. This allows the Tax Department to verify that you continue to meet the eligibility criteria.

Since you have not yet registered, we cannot verify that you are eligible to receive the Basic STAR exemption. Therefore, we must deny the Basic STAR exemption for your property.

You can still register to keep your exemption

We know how important the STAR exemption is to homeowners. Our goal is to ensure that every eligible homeowner receives it. If you register within 45 days of the date of your letter, the Tax Department will review your eligibility, and you will receive the STAR benefit you are entitled to for as long as you continue to qualify.

To learn more and to register, visit You must register to continue receiving the Basic STAR property tax exemption and follow the instructions on the page.

Important: As part of the registration process, we will ask you for a property key.

If you do not register

You have the right to protest your notice by filing form RP-425-SB, Application for State Board Review of Tax Department Determination of STAR Exemption Ineligibility. For the form and instructions, see Protest a notice denying the STAR exemption.

You must file your protest within 45 days from the date of your letter.

Note: The State Board is unable to verify your eligibility for the Basic STAR exemption. If you register, we will promptly verify your eligibility and, if you are found to be eligible, we will restore your Basic STAR exemption. You will continue to receive the STAR exemption for as long as you qualify.