Skip to main content
Department of Taxation and Finance

Enhanced STAR exemption good cause determinations

As we’ve previously announced, we recently mailed a customized good cause form to seniors who were listed as receiving the Enhanced STAR exemption on the tentative assessment roll, but for whom we do not have a complete IVP enrollment. (see the August 5 edition of Assessment Community Weekly).

Numerous owners responded to that mailing and appear to us to be eligible for the Enhanced STAR exemption. Tomorrow, your ORPTS Customer Service Liaison will email an Excel list of those properties to you.

After you receive your list, follow these steps:

  1. If the properties on the list in your jurisdiction are not receiving the Enhanced STAR exemption on your final roll, and you have no reason to question that they meet the residency, age, and ownership requirements, please update the roll prior to transmitting it to the school tax bill processor.
  2. If the roll has already been transmitted to the school tax bill processor, do not transmit the list to the school district.  We will communicate directly with the school district.
  3. Regardless of whether the roll has been transmitted or not, if you believe that some of the properties on the list are not eligible for the Enhanced STAR exemption due to residency, age, or ownership issues, within five business days, send an email to real.property@tax.ny.gov with Good Cause and your Muni Code in the subject line. Include the following:
  • Why the property is ineligible
  • Property owner name
  • Property address
  • Property key

Note: Form RP-425-GC, which was submitted by these residents, includes enrollment in the Income Verification Program (IVP). We will enter these properties directly into the IVP unless you notify us that they are not eligible due to residency, age, or ownership.

As always, thank you very much for your assistance.

Updated: