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Department of Taxation and Finance

Weekly Newsletter of the Office of Real Property Tax Services

Income worksheets on their way to some Enhanced STAR exemption recipients

We are in the process of mailing income worksheets and cover letters to seniors from whom we need additional information to confirm their eligibility for the Enhanced STAR exemption.

If contacted by a senior who receives the worksheet, you are authorized by law to assist the senior. Alternatively, you can direct the senior to the phone number on the letter: 518-457-2036.

What is the deadline to renounce the 2019 STAR exemption and switch to the 2019 STAR credit?

Due to a law change last June, homeowners who wish to switch to the STAR credit for prior years can do so up to three years from the income tax filing due date of the year for which they wish to switch. (Prior to the law change, the deadline was the end of the calendar year.) They must register for the STAR credit, renounce the STAR exemption, and repay the amount of the STAR exemption benefit plus interest.

For example, Mr. Baxter received the 2019 STAR exemption but wishes to receive the 2019 STAR credit instead. Technically, he has until April 15, 2023 to:

As long as Mr. Baxter is eligible, we will issue a check for the 2019 STAR credit to him after we process the STAR registration and receive Form RP-496 and the payment from the county.

Note: Because taxpayers who renounce the STAR exemption must also pay interest on the exemption savings they received in 2019, it may be more beneficial for taxpayers to not renounce the exemption and, instead, switch prospectively for the 2020 school tax bill and thereafter.

Reminder: Educational Services

The ORPTS Educational Services unit is available to answer questions at orpts.edservices@tax.ny.gov or 518-474-1764 regarding:

  • basic certification training
  • board of assessment review training
  • assessor and director orientation
  • continuing education credits
  • reimbursement
  • qualifications review
  • appointments of assessors, directors, and appraisers

Reminder: Ethics recertification

Re-appointed and re-elected assessors and county directors must take approved ethics training within one year (before or after) of re-appointment or re-election to office. New assessors and new county directors must take an approved ethics course within a year of taking office.

For approved courses and more information see Ethics component.

IVP questions and answers

Q. Does Form RP-425-IVP need to be submitted for a homeowner who is eligible to receive the Enhanced STAR credit this year after receiving the Basic STAR credit last year?

A. No. Homeowners who are eligible for the Enhanced STAR credit will automatically receive that benefit; they do not need to submit Form RP-425-IVP or re-register for the credit.

Of course, homeowners receiving the Basic STAR exemption must submit Forms RP-425-E and RP-425-IVP to the assessor if they become eligible for the Enhanced STAR exemption.

Q. I accidentally closed an IVP enrollment in the IVP Tool. What can I do?

A. You have five days from the date you closed the enrollment to reactivate it. After you search for the parcel, you will see the Reactivate option in the Actions dropdown menu.

For more information about the tool, visit the IVP Tool User Guide.

Judicial Cases

New Judicial cases:

  • Matter of Wilk v Tax Commn. of the City of N.Y.
  • Matter of C & F Second Ave., LLC v Comptroller of the City of N.Y.
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