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Department of Taxation and Finance

Late Enhanced STAR applications due to good cause

The Real Property Tax Law includes a provision to enable senior citizens to ask the Commissioner of Taxation and Finance for permission to file late Enhanced STAR renewal applications, up until the last day for paying school taxes without incurring interest or penalty.  The property owner must be able to show good cause for not filing the application by taxable status date.

To request an extension, the property owner should send the following to the address below:

ALBANY, NY 12227-0801

The Tax Department will review the documentation, consult with the assessor, and then make a determination.  We will then notify the assessor and property owner of our determination.   If we determine that the exemption should be granted, then the assessor or person who has custody of the roll will make the appropriate change.

The applicable law is RPTL 425(6)(a-2).

(a-2)  Notwithstanding any provision of law to the contrary, where a renewal application for the Enhanced STAR exemption authorized by subdivision four of this section has not been filed on or before the taxable status date, and the owner believes that good cause existed for the failure to file the renewal application by that date, the owner may, no  later than the last day for paying school taxes without incurring interest or penalty, submit a written request to the commissioner asking him or her to extend the filing deadline and grant the exemption.  Such request shall contain an explanation of why the deadline was missed, and shall  be accompanied by a renewal application, reflecting the facts and  circumstances as they existed on the taxable status date.  After consulting with the assessor, the commissioner may extend the filing deadline and grant the exemption if the commissioner is satisfied that (i) good cause existed for the failure to file the renewal application by the taxable status date, and that (ii) the applicant is otherwise entitled to the exemption. The commissioner shall mail notice of his or her determination to such owner and the assessor. If the determination states that the commissioner has granted the exemption, the assessor shall thereupon be authorized and directed to correct the assessment roll accordingly, or, if another person has custody or control of the assessment roll,  to direct that person to make the appropriate corrections.  If the correction is not made before school taxes are levied, the failure to take the exemption into account in the  computation of the tax shall be deemed a clerical error for purposes of title three of article five of this chapter, and shall be corrected accordingly.