To be eligible to receive a check for the STAR credit, your income cannot exceed $500,000
If you received this letter (Form RP-5310-DLI), you registered with the New York State Department of Taxation and Finance for the School Tax Relief (STAR) credit; however, our records indicate that your income is greater than the maximum income limit for the STAR credit.
For purposes of the STAR credit, income is defined as the combined incomes of the owners and owners' spouses who reside at the property. Eligibility for an Enhanced STAR credit is based on the income tax year from two years prior. See STAR eligibility.
We will continue to review your records for income eligibility in future years. If your income is below the income limit at some future date, we will send you a check for the STAR credit.
What to do next
You do not need to do anything unless you disagree. If you disagree see below.
- File Form CMS-1-MN, Request for a Conciliation Conference, or you may call 518-530-4179 and request to have the form mailed to you.
- Note: Making this call does not extend your time to file the request, or
- File Form TA-100, Petition to request a tax appeals hearing.
See Protest a department notice for information on how to file your protest.
You must file your protest within two years from the date of notice.
For a full explanation of your rights as a taxpayer, 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.
For more information
See the STAR resource center.
Note: Do not contact your local assessor. Local assessors do no have any information regarding this notice and have no authority to review the determinations of the Tax Department.