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Department of Taxation and Finance

04/12/2021 Assessment Community Weekly

STAR reports 1, 2, and 3 are now online

The first three STAR reports are now available in the Online Assessment Community for all municipalities. Use the reports to update your roll files. Select the links below for detailed, printable instructions:

RPSV4 users: Report Numbers 1 and 2 have corresponding RPSV4 utilities. The instructions are in the links above.

Changes? As noted in the instructions for Report #1, if you have changes to the report, follow the instructions on How to submit STAR report changes.

Questions? Email assessor.report.feedback@tax.ny.gov. 

Helpful links

State Budget update: New Enhanced STAR exemptions

Earlier this year, the Executive Budget included a proposal to disallow new Enhanced STAR exemptions. Basic STAR recipients who “aged into” the Enhanced STAR exemption would have been required to switch to the STAR credit to receive the Enhanced benefit. 

Now that the budget is final, we can confirm that the proposal to disallow new Enhanced STAR exemptions was not included in the 2021-2022 Enacted State Budget. Newly eligible seniors who are currently receiving the Basic STAR exemption continue to have the right to apply for and receive the Enhanced STAR exemption.

State Budget update: STAR and manufactured homes

The 2021-2022 Enacted State Budget did include a provision impacting STAR benefits for manufactured homes, but the measure doesn’t take effect until 2022.

Beginning next year, all STAR benefits for manufactured homes in parks will be switched to the STAR credit from the STAR exemption. This will improve the administration of the STAR program for these properties. It will also ensure that all manufactured homeowners receive a larger benefit if they’re eligible. STAR credits for manufactured homes are based on a minimum market value of $20,000, whereas the STAR exemption is based on the actual market value, which can be significantly less than $20,000. In addition, the manufactured homeowner’s exemption savings will no longer be subject to the 2% administrative fee by park owners. 

For 2022, wherever possible, ORPTS will automatically switch current STAR exemption recipients to the STAR credit in manufactured home parks. We will update you on this new aspect of the STAR program later this year as we move toward implementation for 2022.

State Budget question: I hear there’s a new Real Property Tax Relief Credit. When will I get my check?

Indeed, there is a new Real Property Tax Relief Credit, but unlike the STAR credit, it will be a traditional income tax credit. Eligible homeowners will apply for the credit when they file their 2021 income tax returns next year, and they’ll receive the credit either as an increase in their income tax refund or a reduction in their income tax liability.

New Judicial Case

We’ve added Long Island Power Authority v. County of Suffolk to Judicial cases.

Updated: