Department of Taxation and Finance

STAR program actions and reports schedule

For assessors and county real property tax directors

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Before finalizing the tentative assessment roll
Action	Report type	Timeframe (standard calendar municipalities)	Timeframe (alternative calendar municipalities, except those that levy on the prior year roll)	Report content	RPSV4 transaction option
Update your roll file based on the STAR exemption eligibility report (report #1). 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: update the roll based on your determination, and follow the instructions on How to submit STAR report changes so ORPTS can update its records.	STAR exemption eligibility changes	Early April	About 20 days before tentative roll date wherever possible	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.	Yes
Remove the STAR exemption from the properties listed in the Income greater than $250,000 report (report #2).	STAR removal	Early April	About 20 days before tentative roll date wherever possible	STAR recipients with incomes > $250k	Yes
Remove the STAR exemption from the properties listed in the Voluntary exemption removal report - initial (report #3).	STAR removal	Early April	About 20 days before tentative roll date wherever possible	STAR exemption recipients who opted to switch to the STAR credit	No

Within ten days of filing your tentative assessment roll
Action	Report type	Timeframe (standard calendar municipalities)	Timeframe (alternative calendar municipalities except those that levy on the prior year roll)	Report content	RPSV4 transaction option
Transmit your tentative assessment roll to the Tax Department	NA	As soon as possible, or no later than 10 days after filing your tentative assessment roll.	As soon as possible, or no later than 10 days after filing your tentative assessment roll.	NA	No

Before finalizing your final assessment roll
Action	Report type	Timeframe (standard calendar municipalities)	Timeframe (alternative calendar municipalities, except those that levy on the prior year roll)	Report content	RPSV4 transaction option
Send the manufactured home and co-op spreadsheets to the Tax Department.	NA	No later than May 8	See the webpage for details	NA	Yes
Standardize the STAR exemption naming conventions	NA	May	May	NA	Yes
Update your roll file based on the Tentative roll corrections report (report #4). 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: update the roll based on your determination, and follow the instructions on How to submit STAR report changes so ORPTS can update its records.	STAR exemption eligibility changes	Early June	About 25 days after receipt of tentative rolls	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	No
Remove the STAR exemption from the properties listen in the STAR delinquency report (report #5).	STAR removal	Early June	Beginning of June	Property owners who are no longer eligible for the STAR exemption because their property taxes are more than one year delinquent. For more information, see STAR and property tax delinquency.	No
Remove the STAR exemption from the properties listed in the Voluntary exemption removal report - final (report #6).	STAR removal	Late June	One week prior to final roll date	STAR exemption recipients who switched to the credit prior to the deadline, which is: two weeks prior to the final roll date in most localities, four weeks prior to final roll date in localities that levy shool taxes on prior year assessment rolls.	No

Within ten days of filing your final assessment roll
Action	Report type	Timeframe (standard calendar municipalities)	Timeframe (alternative calendar municipalities, except those that levy on the prior year roll)	Report content	RPSV4 transaction option
Transmit your final assessment roll to the Tax Department	NA	As soon as possible, or no later than 10 days after filing your final assessment roll.	As soon as possible, or no later than 10 days after filing your final assessment roll.	NA	No

Before school tax bills are processed
Action	Report type	Timeframe (standard calendar municipalities)	Timeframe (alternative calendar municipalities, except those that levy on the prior year roll)	Report content	RPSV4 transaction option
Update your roll based on the Final roll corrections report (report #7). 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: update the roll based on your determination, and follow the instructions on How to submit STAR report changes so ORPTS can update its records.	STAR exemption eligibility changes	Late July	Twenty days after final roll date	The Final Roll Corrections Report (report #7) indicates STAR changes that must be made prior to the processing of school tax bills. It includes the following: disparities between the final 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	No
Update your roll file based on the STAR credit eligible report (report #8).	STAR credit	Early August	30 days prior to the date school tax bills are issued	All STAR credit recipients that have been processed as of the report date. Note: Properties that aren't on the report may still receive the STAR credit.	Yes

Reports that are informational only
Action	Report type	Timeframe (standard calendar municipalities)	Timeframe (alternative calendar municipalities, except those that levy on the prior year roll)	Report content	RPSV4 transaction option
Senior income level report (report #9) No action required. The report is for your information only.	Standalone	Early October	October	Seniors who: meet the age requirements for the Enhanced STAR benefit in the upcoming year, and have reported Federal Adjusted Gross Income (FAGI) below $58,400 on their income tax return(s).	No
NYS tax return deceased report (report #10) No action required. The report is for your information only.	Standalone	November	November	Taxpayers registered for a STAR benefit that were reported as deceased on New York State tax returns as of certain dates.	No
STAR credit issued report (report #11) No action required. The report is for your information only.	STAR credit	November	About 45 days after school tax bill due date	STAR credits issued for the current year	No

Updated: May 7, 2026