To be eligible to receive a STAR credit, your income cannot exceed $500,000.

If you received this letter (Form RP-5310-DLI), you registered with the New York State Department of Taxation and Finance for the School Tax Relief (STAR) credit; however, our records indicate that your income is greater than the maximum income limit for the STAR credit.

For purposes of the STAR credit, income is defined as the combined incomes of the owners and owners' spouses who reside at the property. Eligibility for an Enhanced STAR credit is based on the income tax year from two years prior. See STAR eligibility.

Future years

We will continue to review your records for income eligibility in future years. If your income is below the income limit at some future date, we will issue a STAR credit to you.

What to do next

You do not need to do anything unless you disagree.

If you disagree

See the protest rights below.

Protest rights

• File Form CMS-1-MN, Request for a Conciliation Conference, or
• File Form TA-100, Petition to request a tax appeals hearing.

See Protest a department notice for information on how to file your protest.

You must file your protest within two years from the date of your notice.

For a full explanation of your rights as a taxpayer, see Your rights as a New York State taxpayer.

You may appear on your own behalf or have an authorized representative present your case for review. An authorized representative must have a completed Form POA-1, Power of Attorney, on file with the department.

For more information

See the STAR resource center.

Note: Do not contact your local assessor. Local assessors do not have any information regarding this notice and have no authority to review the determinations of the Tax Department.