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Department of Taxation and Finance

We intend to deny you a 2021 Enhanced STAR exemption because your 2019 income exceeds $90,550

If you received this letter (Form RP-425-RDE), our records indicate that your income exceeded the Enhanced STAR income limit of $90,550 in 2019. Therefore, you are not eligible for the 2021 Enhanced STAR exemption.

For purposes of the Enhanced STAR exemption, income is defined as the combined incomes of all owners (residents and nonresidents) and any owner's spouse who resides at the property. Eligibility in 2021 is based on income from the 2019 tax year.

If you are otherwise eligible, you will receive the Basic STAR exemption because your income is $250,000 or less.

What to do next

You do not need to do anything unless you disagree. If you disagree, within 45 days, send us:

  • a copy of the letter (Form RP-425-RDE), and
  • a brief letter of explanation with supporting documentation and your contact information (telephone and email).

Supporting documentation may include 2019 federal or state income tax returns for all owners (residents and nonresidents) and any owner's spouse who resides at the property.

Fax or mail this information to us.

Fax:
518-435-8634

Mail:
NYS TAX DEPARTMENT

ORPTS STAR RESOLUTION UNIT – RDE
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 of the date of this letter, we will send you a letter formally denying your 2021 Enhanced STAR exemption. You will receive the 2021 Basic STAR exemption as long as you are otherwise eligible.

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