Late Enhanced STAR applications due to good cause
Important information for STAR exemption recipients
If your income is greater than $250,000 and less than or equal to $500,000
If you currently receive the Basic STAR exemption and your income is between $250,000 and $500,000, the program is changing for you. If eligible, you will now receive a check for the STAR credit instead of the reduction on your school tax bill.
If you receive a letter asking you to update your STAR registration (Form RP-425-RDM), see Update registration.
If your income is $250,000 or less
If you currently receive the STAR exemption, you can choose to register for the STAR credit to receive a check instead; you may receive a greater benefit. To learn more, see STAR program.
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 and late Enhanced STAR renewals. 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-IVP, Supplement to Forms RP-425-E and RP-425-Rnw, and either
- for Basic STAR recipients upgrading to Enhanced STAR: Form RP-425-E, Application for Enhanced STAR Exemption, or
- for renewal applicants: Form RP-425-Rnw, Renewal Application for Enhanced STAR Exemption, and
- a copy of your 2017 New York State or federal income tax return. If you were not required to file a 2017 income tax return, include Form RP-425-Wkst, Income for STAR Purposes Worksheet.
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.