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To be eligible for the Enhanced STAR exemption, the owners of the property must be 65 years of age by December 31 of this year

If you received this letter (Form RP-425-RDA), our records indicate that one or more of the owners of your property will be under age 65 on December 31 of this year.

For purposes of the Enhanced STAR exemption, all of the owners must be at least 65 years of age as of December 31 of this year, except where the property is owned by a married couple or by siblings. If the property is owned by a married couple or siblings, only one of the owners needs to be age 65 by that date. The property must be owned by the age-eligible spouse or sibling, and it must be the primary residence of that individual.

Our records indicate that one or more of the owners of your property will be under age 65 on December 31 of this year.  Nothing in our records indicates that the owners are spouses or siblings.  Accordingly, based on the information available to us, the Enhanced STAR exemption may not be granted.  However, you will receive the Basic STAR exemption as long as your income is less than or equal to the legal limit (currently $250,000) and the property is the primary residence of at least one of the owners.

What to do next

You do not need to do anything unless you disagree. If you disagree, within 45 days of the date on the letter you received, send us:

  • a copy of the letter,
  • a brief letter of explanation, and
  • a copy of one document to confirm your age.

Examples of documentation to confirm your age include:

  • a driver license,
  • a passport, and
  • other government-issued ID.

Fax or mail this information to us.

Fax: 518-435-8634

Mail: NYS TAX DEPARTMENT
         ORPTS STAR RESOLUTION UNIT – RDA 
         W A HARRIMAN CAMPUS
         ALBANY NY  12227-0801

If not using U.S. Mail, see Publication 55, Designated Private Delivery Services.

If you do not respond within 45 days, we will send you a letter denying the Enhanced STAR exemption.

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