09/19/2022 Assessment Community Weekly

ICYMI: RPSV4 update to senior exemption renewal form 

On Wednesday, we announced that RPS2020_3609.exe is available from the Online Assessment Community.

The update removes 2022 from the heading of the RPSV4 version of Form RP-467-Rnw.

Note: After running RPS2020_3609.exe you’ll also need to run RTF Load to implement the changes. 

The update also fixes the print issue experienced by some Citrix users. 

If you have questions, contact your ORPTS Regional Liaison. 

Reminder: Aid for Cyclical Reassessments deadline

If you conducted a 2022 reassessment and your final roll date is July 1, the deadline to apply for state aid is October 1. For details and application forms, see Aid for Cyclical Reassessments.

Homeowner receiving inappropriate STAR exemption benefit?

After school tax bills have been issued, we occasionally hear of instances where a property owner is receiving:

• a STAR exemption they’re not entitled to, or 
• a Basic exemption but should have received Enhanced (or vice versa). 

Scenarios include the following:

• The assessor didn’t apply changes from the Final Roll Corrections Report, and some homeowners are receiving the Enhanced STAR exemption rather than Basic (or vice versa) on their school tax bills.
• The assessor didn’t grant the Enhanced STAR exemption because the assessor believed the property owners didn’t meet the residency, age, or ownership requirements. Now the assessor has information to confirm they are eligible for Enhanced.
• The assessor removed a Basic STAR exemption in error.

If you have a similar case, first consider whether it can be addressed locally via a corrected school tax bill or correction of errors.

If it cannot be fixed locally, email the details to real.property@tax.ny.gov. We have the authority to issue bills for inappropriately granted STAR benefits and to issue a check for an exemption that should have been received.

When will the STAR fact sheet for new homeowners be updated for 2023?

We encourage local officials and real estate professionals to make our STAR fact sheet available to new homeowners. 

Bear in mind that we don’t update the handout for the following year until January. This is because homeowners are still registering for the 2022 STAR credit through the end of the calendar year.

Unlike the STAR exemption and other property tax exemptions, you do not need to own your home on taxable status date to be eligible for the STAR credit. Instead, you must own your home and it must be your primary residence as of the last day to pay school taxes without interest or penalty.

Some localities that don’t use the standard assessment calendar have school tax due dates as late as mid-January. Therefore, the online registration for the STAR credit will continue to ask for 2020 income information through the end of the calendar year. We’ll also release the updated handout for the 2023 STAR credit in early January.