We have determined that you are no longer eligible for the Basic STAR property tax exemption. You may be eligible for a STAR credit, but you need to register so that we can determine your eligibility.
If you received this letter (Form RP-425-RDM), our records indicate that your income exceeded $250,000 and, as a result, you are not eligible for a STAR exemption on your school tax bill. However, you may be eligible to receive a STAR credit from our department.
To continue receiving STAR, promptly follow the instructions below to register for the STAR credit.
After you register, as long as you are eligible, we will issue a STAR credit to you. You should receive the credit before the due date of your school tax bill this year and each year in the future that you are eligible. The STAR credit will be worth at least as much as the STAR exemption.
For purposes of the Basic STAR exemption and credit, income is defined as the combined incomes of resident owners and any owner’s spouse who resides at the property. Eligibility is based on income from the tax year two years prior.
Note: We cannot make exceptions to the rules that govern eligibility determinations, nor can we disregard one-time sources of income. If your income exceeds the limit, you are not eligible for a STAR exemption, even if your income is normally much lower.
What to do next
Before you start, have the following information readily available:
- names and Social Security numbers for all owners of the property and their spouses
- name of the school district where your primary residence is located
- approximate date you purchased the property
- names of the sellers (not required, but may help to expedite processing)
- most recent school tax bill, if the current owners received one (view examples)
- address of any residential property owned in another state
- legal name of the trust, if applicable
- federal or state income tax returns from two years prior for all owners and any owner's spouse who resides at the property.
If any of the individuals were not required to file an income tax return, you will need the following additional information for all property owners:
- total wages, salaries, and tips
- taxable interest income and dividends
- unemployment compensation
- total pensions and annuities
- Social Security benefits
- taxable amount of total distributions from individual retirement accounts and individual retirement annuities (IRAs)
- other income
Ready?
- Log in to your Individual Online Services account or create one.
- Select the ≡ Services menu in the upper-left corner of your screen, then choose Real property tax.
- From the expanded menu, select Homeowner Benefit Portal.
- Select Register and follow the prompts to register for STAR.
Important: As part of the registration process, we will ask you for a Property Key.
If you disagree
If you disagree with our income determination that your income was greater than $250,000, within 45 days, send us:
- a copy of your letter, and
- a brief letter of explanation with supporting documentation.
Supporting documentation may include federal or state income tax returns for the applicable tax year for all owners 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 – RDM
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 either register for STAR or respond to this notice within 45 days, we will send you a letter denying your STAR exemption.