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Department of Taxation and Finance

Formally protest a notice denying the STAR exemption

If you received a notice from the Tax Department stating that you can formally protest a denial of a STAR exemption, you can request that the State Board of Real Property Tax Services (the State Board) review the determination.

To request review by the State Board, send Form RP-425-SB, Application for State Board Review of Tax Department Determination of STAR Exemption Ineligibility to:

NYS TAX DEPARTMENT
ATTN: STAR PROTEST UNIT
WA HARRIMAN CAMPUS
ALBANY NY 12227-0801

The Tax Department must receive the application within 45 days of the date of mailing of the department’s initial determination of ineligibility.

For instructions, see Form RP-425-SB-I, Instructions for Form RP-425-SB Application for State Board Review of Tax Department Determination of STAR Exemption Ineligibility.

If you received an initial determination of eligibility from the Tax Department that does not include formal protest rights, or if the notice is in regard to the STAR credit rather than the STAR exemption, follow the instructions on the notice if you wish to challenge the determination.

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