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Department of Taxation and Finance

Assessment Community Weekly 04/22/19

Tentative Roll Week is upon us! We hope it goes smoothly! 

Below are reminders and follow-up information to complement the myriad of recent announcements. And don’t miss the IVP questions and answers at the end of today’s e-newsletter. 

STAR Maximum database update for RPSV4 users

Last week we announced that the Maximum 2019-2020 STAR exemption savings are available on our website. In addition, the corresponding RPSV4 update is now available. To automatically load the new maximums into V4, visit Real Property System and run the April 10, 2019 STAR database update. The update will not change the level number of your database. Replication users should run the update at the consolidated site and each remote site. 

Seniors who missed the Enhanced STAR exemption deadline for certain reasons

Until Grievance Day, you can help seniors who missed the Enhanced STAR exemption deadline for certain reasons.

Real Property Tax Law Section 425 (6)(e) specifies that assessors must accept applications for the Enhanced STAR exemption until Grievance Day from seniors who failed to file by taxable status date due to:

  • death of an immediate family member, or
  • serious illness of the applicant or a family member that can be documented by a physician

For more information on exemption deadline extensions for seniors, see Assisting seniors who missed the exemption application deadline

Reminder: Mandatory RPSV4 patch

RPSV4 users, you must run patch RPS2016_4008.exe and be at database level 778 before using 

  • the IVP Final Eligibility Report for RPS Processing, or
  • the Basic STAR Not Qualified Report

The patch is available from Real Property System. It combines two recent patches and addresses potential issues related to the IVP and disqualification utilities.

Reminder: How to help property owners who want to switch to the STAR credit

If you are contacted by a property owner who wants to switch from the STAR exemption to the STAR credit, advise them that there are two steps they need to take:

  1. Follow the instructions for STAR exemption removal and renunciation.
  2. Register with our department for the STAR credit online (see Register for STAR) or by phone (518-457-2036).

We expect to have a simpler process in place in the near future, and we will notify you when it’s available. Until then, property owners who wish to switch should follow steps 1 and 2 above. 

For more information, see STAR and BAR changes in the 2019-2020 Enacted State Budget

Reminder: Send your mobile home and co-op worksheets asap

Since these properties aren’t separately listed on the assessment roll, we rely on your spreadsheets so we can issue checks for the STAR credit to them. For detailed instructions, see Send the mobile home and co-op spreadsheets to the Tax Department.

Note: Ensure that you use your current uniform percentage of value (level of assessment) when running the reports. 

For the big picture and specific deadlines for your jurisdiction, see STAR Program Timeline

Reminder: We issued two STAR reports last week

  • Last Monday, we published the Basic STAR Ineligibility Reports based on the new $250,000 income limit for the Basic STAR exemption. Read the announcement.
  • Last Wednesday, we issued the Enhanced STAR IVP Final Eligibility Reports. See the questions and answers below. Read the announcement.

Questions and answers about the Final IVP Eligibility Reports

Q. What properties are included in the Final Eligibility Reports?

A. The reports include all properties that are enrolled in the IVP and that have been processed to date by our department. 

Q. Will ORPTS publish additional IVP reports?

A. Yes. We will publish three more reports:

  • Tentative Roll Corrections Report
  • When: within 30 days of receiving your tentative roll
  • Required action: You’ll make the changes to your final roll
  • Final Roll Corrections Report
  • When: within 30 days of receiving your final roll
  • Required action: The law authorizes you to make the changes to your final roll without the BAR or COE
  • Checks and Bills Report
  • When: following school tax bills, we’ll report on property owners to whom we’ve issued checks or bills to reconcile STAR benefits.
  • No action necessary

For an overview of the reports, see Enhanced STAR Income Verification Program (IVP) reports

Q. What should I put on the tentative roll if some of the newly enrolled properties I entered into the IVP tool aren’t on the Final Eligibility Report? 

A. Follow these guidelines:

  • If the senior timely submitted the Enhanced STAR and IVP applications to your office, and you verified that they are eligible for Enhanced STAR, place the Enhanced STAR exemption on the tentative assessment roll. If our findings differ from yours, we’ll include it on one of the subsequent reports noted above.
  • If the senior missed the exemption deadline, place the Basic STAR exemption on the tentative assessment roll. If, prior to the school tax due date, the property owner submits the Enhanced STAR and IVP forms to you, direct the senior to file a Late Enhanced STAR application due to good cause with our department. 

Q. What should I put on the tentative roll if some of the existing IVP participants (enrolled prior to 2019) aren’t on the Final Eligibility Report?

A. Contact your ORPTS Customer Service Liaison or call the Assessor/Director Hotline, so we can confirm that we have a valid, active IVP enrollment on file for the property.

Q. What if I know a senior is eligible for Enhanced STAR, but the Final Eligibility Report indicates that they should receive Basic STAR. Can I put Enhanced STAR on the assessment roll?

A. Do not grant an enhanced exemption to a property we identified as eligible for basic. If you do so, we will be obliged to send the senior a bill for the difference between the Basic and Enhanced savings amounts. The senior should respond to our denial letter and, depending on the timing, we’ll include the property on a subsequent report or send the senior a check for any amount that may be due.

Q. I have a senior who wouldn’t be eligible for the Enhanced STAR exemption in 2019 based on 2017 income, but as a result of the death of her spouse, she would be eligible based on 2018 income.  Is there something the assessor can do to notify ORPTS?

A. The current IVP Tool doesn’t give you the ability to report that exception to us, but the new tool that we’ll launch this fall will. For this year:

  • The Final Eligibility Report will indicate that she should receive the Basic STAR exemption.
  • We’ll send the senior a denial letter.
  • The senior can provide the death certificate and 2018 income to us.
  • We’ll grant the exemption and, depending on the timing, include the property on a subsequent report or send the senior a check for the difference between the Basic and Enhanced savings amounts.

Q. If we find that there’s an error in the IVP database, should we correct it in the IVP tool?

A. No. Do not make any further edits to the records in the IVP Tool. We are currently processing the data, and any edits made in the tool may result in processing delays.  If you have critical updates to the data at this point, please notify your ORPTS Customer Service Liaison or call the Assessor/Director Hotline (phone number below).

If we determine that a senior isn’t eligible for the Enhanced STAR exemption or we need additional information, we will communicate directly to the senior. The senior will have the opportunity to challenge our income determination. Instructions on how to challenge will be clearly specified in the letter they receive.  

Q. Who can I contact at ORPTS if I have more questions about the IVP reports?

A. Contact your ORPTS Customer Service Liaison or call the Assessor/Director Hotline.

Judicial cases

New Judicial cases:

  • NYCTL 2015-A Trust v Diffo Props. Corp.
Updated: