Residents of New York City or Nassau County, please see the information at the bottom of this page.
Basic STAR
- Submit Form RP-425 Application for School Tax Relief (STAR) Exemption to your local assessor. By signing the form, you are attesting that your income for tax year 2010 was below $500,000.
Enhanced STAR
- Submit Form RP-425 Application for School Tax Relief (STAR) Exemption to your assessor.
- Demonstrate that you meet the income requirement annually in one of two ways:
- Apply annually with your assessor - Complete your STAR application and send it to your assessor with a copy of your income tax return(s) for the appropriate income tax year; or
- Authorize our department to verify your income eligibility - Submit Form RP-425-IVP School Tax Relief (STAR) Exemption: Optional Income Verification Program to provide your assessor with your social security number(s) and authorize us to verify your income eligibility. If you choose this option, generally you will only have to submit Form RP-425, Form RP-425-IVP, and a copy of your tax return(s) to the assessor in the first year.
If you mail your application to the assessor, you may:
- send it registered mail/return receipt requested
- include a note requesting a receipt and a stamped, self-addressed envelope.
If you hand-deliver it, you also may request a receipt. In either case, retain a copy of your application for your records.
We also recommend that you check the tentative assessment roll when it is made public to ensure that you are receiving the exemptions that you applied for. (In most communities, the tentative roll is made public in early May, but the dates can vary. Please confirm the date with your assessor.)
STAR application deadline
Your STAR application must be postmarked or received by your assessor's office by Taxable Status Date. (In most communities, Taxable Status Date is March 1, but visit Municipal Profiles to find the assessment calendar for your municipality.)
Confirm approval of your STAR application
Review the tentative assessment roll when your assessor makes it available to the public. (In most communities, assessors make tentative assessment rolls public on March 1. Visit Municipal Profiles to find the assessment calendar for your municipality.)
Assessors must notify applicants if they deny their STAR application.
Residents of New York City or Nassau County
New York City residents
Nassau County residents (Glen Cove residents should follow the general application instructions above)