 The New York State State STAR Program
THE SCHOOL TAX RELIEF PROGRAM
WHAT IS STAR?
A program providing a partial exemption from school property taxes for owner occupied primary residences such as one, two and three family houses, condominiums, coops., and mobile homes. There are two types of STAR exemptions:
Enhanced Exemption
Beginning with the 1998-99 school year, senior citizens (aged 65 or older) with a combined income of $60,000 or less are eligible for the Enhanced STAR exemption. The Enhanced STAR exemption is worth $50,000 in full value assessment*.
Basic Exemption
Starting with the 1999-2000 school year, virtually all owner occupied primary residences will be eligible for the Basic STAR exemption. The Basic STAR exemption is phased in over three years at a rate of $10,000 of full value each year ($30,000 in 2001-2002 school year)*. There are no maximum income eligibility caps for the Basic exemption.
HOW TO APPLY FOR STAR
The individual homeowner must apply to the local assessor in order to receive the STAR exemption. Applications (form RP-425) are available from your assessor’s office. For Orangetown and Clarkstown residents, applications must be completed and filed on or before March 2, 1999. Residents of other areas should check with their local assessor’s office for filing deadlines.
Enhanced Exemption
Homeowner must provide proof of primary residency (driver’s license, utility bill, state tax return), proof of age (driver’s license or birth certificate), and proof of income (federal tax return (adjus12/31/07>ced STAR applicants must reapply each year to prove income eligibility.
Basic Exemption
Homeowner must provide proof of ownership (property tax bill), and proof of residency (driver’s license, state tax return). Basic STAR applicants apply once but must notify the assessor of changes in eligibility.
Additional information and application forms are also available from the internet at www.orps.state.ny.us. Orangetown assessor: (845) 359-5100. Clarkstown assessor: (845) 639-2000.
*Exemption amounts will be increased in counties with median selling prices in excess of the 12/31/07class="text"> Back to Info for Individuals |
