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 exemption applications and late Enhanced STAR exemption renewals. The deadline to request the extension and apply for Enhanced STAR is the last day for paying school taxes without incurring interest or penalty.
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 Form RP-425-E (include the Social Security numbers of all owners of the property and any of their spouses who reside at the property),
- Form RP-425-E, Application for Enhanced STAR Exemption, and
- RP-425-Wkst, Income for STAR Purposes Worksheet if the applicant is not required to file a federal or New York State income tax return.
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 forms and documentation provided by the property owner,
- consult with the assessor,
- determine whether the Enhanced STAR exemption will be granted, and
- notify the property owner and assessor of our determination.
If we determine that the exemption should be granted:
- the Tax Department will enroll the property in the IVP Tool, and
- the assessor or person who has custody of the roll will update the file.
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.