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Department of Taxation and Finance

2020 STAR Program Implementation Guide for local governments and school districts

The STAR program provides eligible property owners with a benefit to reduce their property tax burden.

Local assessors, county real property tax directors, school tax bill processors, school district officials, and the Tax Department are all committed to ensuring eligible homeowners receive timely and accurate credit checks.

This guide provides these stakeholders with the instructions to administer the program.

STAR Program Implementation Guide

At least 30 days prior to the school tax levy

No more than seven days after determining the rates

Within ten days of issuing tax bills

Q. What if I know a senior is eligible for the Enhanced STAR exemption, but the Enhanced Eligibility Report indicates that they should receive Basic STAR. Can I put Enhanced STAR on the assessment roll?

A. Do not grant an enhanced exemption to a property we have identified as eligible for Basic STAR or not eligible for either exemption. Instead, the senior should respond to our denial letter and, depending on the timing, we’ll include the property on the Tentative Roll Corrections Report or the Final Roll Corrections Report.

Q. If we find that there’s an error in the IVP database, should we correct it in the IVP Tool?

A. Yes. If our determination differs from the tentative or final assessment roll, we’ll include the property on the Tentative Roll Corrections Report or the Final Roll Corrections Report.

Q. What should I put on the tentative roll if some of the newly enrolled properties I entered into the IVP tool aren’t on the Enhanced STAR Eligibility Report (Report #1)?

A. Follow these steps:

  1. Check the Voluntary Exemption Removal Report (Report #3). If the property owner opted to switch to the STAR credit from the STAR exemption, the property would not be listed on Report #1. Remove the exemption from the roll.
  2. If the property is not listed in Report #3, open the IVP Tool in the Online Assessment Community, and check the status of the property.
  3. If the Source is Roll Record, the property has not been entered in the system. Follow the instructions in the User Guide to enter it into the IVP Tool.
  4. If the enrollment is closed, select Re-activate under the Actions dropdown. If Re-activate does not display, email real.property@tax.ny.gov with the property information so that the property can be re-activated by Tax Department staff.
  5. If you believe the property is eligible for the Enhanced STAR exemption, grant the exemption on the tentative assessment roll. The Tentative Assessment Roll Corrections Report will include the Tax Department’s determination for the property.

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