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Department of Taxation and Finance

10/12/2021 Assessment Community Weekly

Coming soon:

Final solar and wind appraisal model

Later this week, we’ll publish the final solar and wind appraisal model for 2022 assessments. We’ll let you know when it’s available.

In the meantime, you can review the questions and answers for general information about the new process.

Senior Income Level Report (Report #9)

Also coming soon, Report #9 lists properties whose owners may be eligible for the senior citizens (467) exemption. Watch your email for the announcement.

Community Q and A

Q. A Basic STAR exemption recipient who turned 65 this year missed the deadline to apply for the Enhanced exemption. It’s too late to apply for a good cause extension. Can the property owner register for the STAR credit and receive a check for the difference between the Basic STAR exemption savings and the Enhanced STAR credit?

A. STAR exemption recipients can register to switch to the current year’s STAR credit through the end of the calendar year. If they register after the deadline to receive a STAR credit check this year, and the amount of their STAR credit would have been more than their STAR exemption savings for this year, the difference will be added to their STAR credit check the following year.

In this case, the homeowner’s check for the 2022 Enhanced STAR credit would include:

  • the 2022 Enhanced STAR credit, and
  • the difference between the 2021 Basic STAR exemption savings and the 2021 Enhanced STAR credit.

The homeowner should bear in mind that switching to the STAR credit is irrevocable. After switching, they cannot receive the STAR exemption again.

Note: When switching to the STAR credit from the STAR exemption, homeowners must choose the option to Make the Switch on the first page of the registration.

Reminder: Fall and spring training schedule now online

Visit the ORPTS training schedule for a list of courses offered in person and online in the upcoming months. Register soon to make sure you get a spot!

Judicial cases

New judicial cases:

  • State of New York v. Yellen
  • Matter of Finger Lakes Ry. Corp. v City of Canandaigua
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