Late Enhanced STAR applications due to good cause
Changes to STAR
If you currently receive your STAR benefit as a reduction on your school tax bill (the STAR exemption), you may receive a greater benefit if you switch to the STAR credit to receive a check instead.
Recent changes in the law beginning this year:
- The value of the STAR credit savings may increase by as much as 2% each year, but the value of the STAR exemption savings will not increase.
- The income limit for the Basic STAR exemption is now $250,000.
If your income is more than $250,000, you must switch to the STAR credit to continue receiving a STAR benefit.
If your income is $250,000 or less, you have the option to switch.
To switch to the STAR credit, all you need to do is register for STAR. We'll notify your assessor that you wish to withdraw your STAR exemption.
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 applications. The deadline to request the extension is the last day for paying school taxes without incurring interest or penalty. The property owner must have a 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:
- an explanation of why the filing deadline was missed,
- Form RP-425-E, Application for Enhanced STAR Exemption, and
- Form RP-425-IVP, Supplement to Forms RP-425-E and RP-425-Rnw.
NYS TAX DEPARTMENT
OFFICE OF REAL PROPERTY TAX SERVICES
ATTN: TIM MAHER
W A HARRIMAN CAMPUS
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 an 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 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 an 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 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, school district authorities shall be authorized and directed to take account of the fact that the commissioner has granted the exemption by correcting the applicant's tax bill and/or issuing a refund accordingly.