Enhanced STAR Income Verification Program (IVP)
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:
- Notify your assessor to withdraw from the STAR exemption.
- Register for the STAR credit.
The information on this page does not apply to new homeowners and first-time STAR applicants. If you’re a new homeowner or first-time STAR applicant, you need to register for the STAR credit with the Tax Department, instead of applying for the exemption. See Register for the STAR credit to learn more.
New for 2019, if you’re applying or reapplying for the Enhanced STAR exemption, you must enroll in the Income Verification Program (IVP). You only need to enroll once, and you’ll receive the exemption each year, as long as you’re eligible.
Additional benefits include:
- the comfort of knowing you can’t miss the renewal deadline—because it doesn’t apply to you, and
- privacy—you’ll no longer need to share your income tax returns with your assessor’s office.
In the first year, your assessor will verify your eligibility based on the income information you provide. In the following years, we will verify your income eligibility. You will not need to reapply for the exemption or provide copies of your tax returns to your local assessor.
Note: We will not disclose your income to the assessor. We will only disclose whether your income satisfies the income eligibility requirement.
Already in the Income Verification Program? You don’t need to take any action to continue receiving the Enhanced STAR exemption. The Tax Department will contact you if it needs additional information. If you are also receiving the senior citizens exemption, you will still need to annually reapply for that benefit with your assessor. See Additional information for applicants of the senior citizens exemption.
How to enroll
To apply or reapply for the Enhanced STAR exemption, submit the following to your assessor:
- Form RP-425-IVP, Supplement to Forms RP-425-E and RP-425-Rnw (include the Social Security numbers of all owners of the property and any of their spouses who reside at the property); and either
- for Basic STAR recipients upgrading to Enhanced STAR: Form RP-425-E, Application for Enhanced STAR Exemption for the 2019-2020 School Year, or
- for renewal applicants: Form RP-425-Rnw, Renewal Application for Enhanced STAR Exemption for the 2019-2020 School Year.
You must also provide proof of income as described on your forms.
The application deadline is March 1 in most communities, however:
- in Westchester towns, it is either May 1 or June 1;
- in Nassau County, it is January 2;
- in the Villages of Bronxville and Kiryas Joel it is January 1; and
- in cities, you should check with your assessor.
Contact your assessor for the deadline in your area. You can use our Municipal Profiles application to find their contact information. Search for or browse to your municipality, and then select Local officials addresses.
Nassau County homeowners: Submit Form RP-425-IVP along with the county’s Enhanced STAR Property Tax Exemption Application (visit Nassau County: Exemption Forms). Submit both forms to the address on page 2 of the county form by January 2. For assistance, contact the Nassau County Department of Assessment at 516-571-1500.
If you move
After you enroll in the IVP, you are not required to reapply annually for the exemption. However, please advise your assessor if the property is no longer your primary residence or you move.
Additional information for senior citizens exemption applicants
In the past, senior citizens who qualified for the senior citizens exemption were automatically granted the Enhanced STAR exemption. Due to changes in New York State law, beginning with applications for 2019, you must apply separately for the senior citizens exemption and the Enhanced STAR exemption.
To apply or reapply for the Enhanced STAR exemption, follow the instructions above.
To apply or reapply for the senior citizens exemption, file the applicable form with your assessor:
- for first-time applicants: Form RP-467, Application for Partial Tax Exemption for Real Property of Senior Citizens, or
- for renewal applicants: Form RP-467-Rnw, Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens
See Form RP-467-I, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, for the application deadline and additional information.
- Enhanced STAR Income Verification Program (IVP): Questions and answers for property owners
- STAR exemption program
- Property tax forms - Exemptions
- 2019 Changes to Exemptions for Property Owners Age 65 and Over
- Cambios en las exenciones para los dueños inmobiliarios con 65 años de edad o más para el 2019
- 2019 年滿 65 歲屋主 減免之變更
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