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If you do not pay your outstanding property taxes, you will not be eligible for a STAR credit

If you received this letter (Form RP-5310-DELC), we have been informed that your property taxes are more than one year overdue. According to New York State Law, homeowners whose property taxes are more than one year overdue cannot receive a Basic STAR exemption or Basic STAR credit.

You must pay your outstanding property tax balance in full by the date indicated on the letter. If you fail to do so, you will not receive a STAR credit for this property.

What to do next

To pay your outstanding property tax bill, mail your payment to the address on the letter or contact the local office on the letter.

The New York State Tax Department cannot accept payments of property taxes.

If you disagree

If you believe you do not owe property taxes that are more than one year overdue, contact your local office at the telephone or mailing address given as soon as possible. If the issue is resolved locally, your local officials will notify our department.

If you are unable to resolve the issue locally, you may be able to challenge the removal of your STAR benefit with the Tax Department. See the formal appeal rights below.

Formal appeal rights

When a STAR benefit is removed due to outstanding property taxes, New York State Law limits the grounds for challenging the removal to a mistake of fact. A mistake of fact is limited to claims that:

  • the individual notified is not the taxpayer at issue; and
  • the past-due property taxes were satisfied prior to the date of this notice.

You have the right to formally protest this notice in either of two ways:

See Formally protest a department notice for information on how to file your formal protest.

You must file your protest within two years from the date of this notice.

For more information, see Your rights as a New York State taxpayer.

You may appear on your own behalf or have an authorized representative present your case for review. An authorized representative must have a completed Form POA-1, Power of Attorney, on file with the department.

You should also contact the Tax Department if:

  • you are eligible for innocent spouse relief under Tax Law § 654 for certain New York State income tax debts. See Publication 89, Innocent Spouse Relief, available on our website; or
  • enforcement of the underlying tax debts has been stayed by the filing of a bankruptcy petition.

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