Assessment Community Weekly 05/07/18
Please provide your STAR credit mobile home and co-op spreadsheets by May 18
Thank you to the hundreds of assessors and directors who provided their 2018 mobile home and co-op spreadsheets. If you haven’t already done so, please use the instructions and spreadsheets available from STAR credit mobile home and co-op.
If you have questions, contact your ORPTS Regional Liaisons.
STAR credit webinar now online
Many thanks to the more than 200 assessors and county directors who participated in our recent webinars. A recording of the April 25 STAR credit webinar for assessors and county RPT directors and the printable PowerPoint presentation are now online.
And don’t forget to bookmark these key pages:
- Property tax and assessment administration (homepage for local officials)
- STAR Information for Local Officials
Tentative roll reminders
We know this week can be hectic for many of you, but be sure to meet the requirements of Real Property Tax Law § 1590.
Within ten days of filing your roll:
- Transmit your tentative roll to the Tax Department.
- Post the roll online.
- Provide a link from your municipality’s homepage. If your city or town doesn’t have a website, you must arrange to have the link posted on the county’s website.
Your questions (an oldie, but a goodie)
Our Assessor Hotline reports that they’ve recently received this question, so we’re re-sharing this question and answer from earlier this year.
Q. In 2017, the Tax Department indicated that Ms. Jones, who had been receiving Basic STAR since 2000, was not eligible for the STAR exemption that year due to income. Ms. Jones believes she is eligible to receive the exemption in 2018. Should I grant it to her? Does she need to register to receive the STAR credit instead?
A. The property owner may have her STAR exemption reinstated as of 2018 if she submits an RP-425 STAR application to you by taxable status date. If you determine that she’s eligible, you should grant the exemption. The Tax Department will again review her income to confirm eligibility.
The reason she can continue to receive the STAR exemption is that she received the exemption in 2015. The STAR credit law specifies that property owners who received the STAR exemption on the assessment roll used to levy school taxes for the 2015-2016 school year (which in most cases is the 2015 roll) are eligible to continue receiving the exemption as long as they continue to own the same home. If they are not eligible for the exemption in a given year, they may again receive the exemption as long as they reapply with the assessor and are eligible in future years.