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STAR exemption eligibility report (report#1) instructions

Overview

The STAR Exemption Eligibility Report (report #1) provides eligibility determinations for properties with a Basic or Enhanced exemption registration where our eligibility determination does not match the prior year’s final roll.

The report includes any property where the income determination for the registration exceeds the $250,000 income limit and there is a STAR exemption on the prior year’s final roll, as well as Voluntary Exemption Removal registrations where there is a STAR exemption on the prior year’s final roll.

Note: Only registrations that have been processed fully will be compared to the prior year’s final roll and they will only be reported if there is a discrepancy.

Wherever possible, we will issue the report at least 20 days prior to tentative roll date. Update your roll after the report is issued.

After selecting the SWIS code for your jurisdiction and entering additional search criteria, the report returns the following fields:

  • SWIS code
  • Property key
  • Print key
  • Previous print key
  • Mobile home co/op
  • Property address
  • Names
  • Prior year final roll status
  • Discrepancy flag
  • Current status
  • Status Reason
  • Date of report

For the full report, select either Download Report (text) or Download Report (Excel). For more details, see How to access and download STAR reports. 

Prior year final roll status and current status fields

The Prior year final roll status field contains the STAR status that appeared on the prior year’s final roll submitted to ORPTS.

The Current status field contains the STAR income eligibility status determined by the Tax Department. The status in this column should appear on your tentative roll unless you have additional information that the property does not meet the age, ownership, or residency requirements for STAR.

  • Enhanced – the property has met the eligibility requirements for the Enhanced STAR exemption.
  • Basic – the property has met the eligibility requirements for the Basic STAR exemption.
  • Not eligible – remove exemption – the property has not met the eligibility requirements for the STAR exemption. Remove the STAR exemption from the roll.

If a property is listed on the report as eligible but you’re aware that it’s not eligible due to age, ownership, or residency:

If the Tax Department sent an income worksheet or denial letter to a property owner who has not responded, the eligibility status will be Not Eligible – remove exemption.

The Status Reason can be one of the following:

  • Age – The property is not eligible for the Enhanced STAR exemption because one or more of the owners does not meet the age requirement. Grant the Basic STAR exemption.
  • Income – The property owners do not meet the income requirement for the Enhanced STAR exemption or the income determined is over $250,000 for a property receiving an exemption on the roll. Grant the Basic STAR exemption or remove the exemption as indicated in the Current status field. 
  • Income Greater than $250,000. Remove exemption – For this report, this means the property has a STAR credit registration with income determined over $250,000 and was granted a STAR exemption on the prior year’s final assessment roll. Remove the STAR exemption.
  • Multiple Benefit – The owner has multiple properties registered for the STAR benefit. Remove the STAR exemption.
  • Residency – The owners do not meet the residency requirement. Remove the STAR exemption.
  • Failed to provide requested income information - Income information was requested but was not received. Remove the STAR exemption.
  • Voluntary Exemption Removal – The property owner switched to the STAR credit from the STAR exemption. Remove the STAR exemption.
  • Blank – When the property is eligible for Enhanced STAR exemption as indicated in the Current status field, the status reason will display as blank. Grant the Enhanced STAR exemption.

Discrepancy Flag Field 

  • Roll does not match NYS – The Tax Department’s STAR exemption eligibility determination (Current status field) does not match the prior year’s final assessment roll submitted to ORPTS (Prior year final roll status field). Grant or remove the exemption as indicated in the Current status field.
  • NYS has processed a STAR exemption registration for a property with no assessment roll record. – The Tax Department processed a registration for a property with no corresponding assessment roll record. The Print key or SWIS code may be incorrect for current property information. Check your roll files, and follow the instructions on How to submit STAR report changes to provide corrected information.

What to do next

Update the tentative assessment roll based on the Current status field. However, if a property is listed on the report as eligible but you’re aware that it’s not eligible due to age, ownership, or residency:

After ORPTS receives your tentative roll, it will issue the Tentative Roll Corrections Report (report #4). That report will include only those properties where the Tax Department’s determination does not match the STAR eligibility status on the tentative assessment roll.

If you have already filed your tentative assessment roll, please apply the changes in this report to the roll before you transmit your file to ORPTS. This will ensure that the file provided to ORPTS reflects the current registration eligibility determinations.

Updated: