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Department of Taxation and Finance

06/01/2020 Assessment Community Weekly

STAR IVP Tool Unavailable

The STAR IVP Tool is currently unavailable in the Online Assessment Community due to technical issues. We apologize for any inconvenience. We will send a notification when the IVP Tool is available again.

2020 Reassessments

This has been a tough year to say the least. We thank you for all you’ve done on behalf of your communities.
 
In light of COVID-19, some localities understandably postponed reassessments. More than 150 municipalities were able to implement the new values on their tentative rolls.
 
We’ve updated our reassessment list and map to reflect 2020 reassessments:

For much more reassessment-related information, see Reassessment resources.

You ask; we answer

Q: If a STAR recipient exceeds the income limit for the 2020 STAR exemption, but their income is below the limit for the 2021 exemption, do they need to reapply with the assessor to receive the 2021 exemption?
 
A: It depends. If an Enhanced STAR recipient had income for the 2020 exemption between $88,050 and $250,000, the assessor should grant them a Basic STAR exemption in 2020 (unless they switch to the credit). If they become income-eligible for Enhanced STAR again in 2021, the assessor should reinstate their Enhanced exemption; no application is required.
 
If a Basic STAR exemption recipient had income between $250,000 and $500,000 and they switched to the STAR credit, they do not have the option to switch back to the STAR exemption in a future year.
 
If a Basic STAR exemption recipient had income greater than $500,000 for the 2020 exemption they would not have been eligible for any STAR benefit in 2020. If their income drops below $250,000 for the 2021 benefit, they may reapply with the assessor to have the exemption reinstated. However, if their income is between $250,000 and $500,000 for 2021, they must register for the credit in order to receive a STAR benefit.

New Manufactured Home Park Registration (MHPR) application opens today

Note: This doesn’t directly impact the assessment community, but we’re keeping you informed in case you’re contacted by a mobile home park owner.
 
The new MHPR application enables mobile home park owners to submit required semi-annual reports.
 
For more information, see Manufactured Home Parks Registration.

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