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Tentative roll corrections report (report #4) instructions

Overview

The Tentative Roll Corrections Report (report #4) indicates STAR changes that must be made prior to finalizing the final assessment roll. It includes the following:

  • disparities between the tentative assessment roll and reports #1, 2, and 3
  • changes to our determination due to a taxpayer responding to our mailing
  • flags for parcels that have missing rolls or registrations

Wherever possible, we will issue the report at least 30 days prior to final roll date. Use the report to update your files before publishing your final assessment roll.

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
  • Tentative 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.

Tentative roll status and current status fields

The Tentative Roll Status field contains the STAR status that appeared on the tentative 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 final 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 eligibile – 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.

Status reason field

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. Grant the Basic STAR exemption as indicated in the Current status field.
  • Income Greater than $250,000. Remove exemption – The property has income over $250,000 determined subsequently to report #2 or, was listed on the Income Greater than $250,000 (report #2) and continues to be granted a STAR exemption on the tentative 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. This will include those reported on the Voluntary Exemption Removal Report (report #3) who were granted a STAR exemption on the tentative assessment roll. Remove the STAR exemption.
  • No active STAR Exemption Registration – The property does not have an active exemption registration to process eligibility but has an exemption on the tentative roll loaded. Remove the STAR exemption. The owner has to register for STAR online for eligibility to be processed.
  • 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 tentative assessment roll submitted to ORPTS (Tentative 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 final 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 final roll, we will issue the Final Roll Corrections Report (report #7). That report will include only those properties where the Tax Department’s determination does not match the STAR eligibility status on the final assessment roll.

If you have already filed your final assessment roll, please apply the changes in this report to the roll before you transmit your 15C file to ORPTS. This will ensure that the file provided to ORPTS reflects the current registration eligibility determinations.

Updated: