03/29/2021 Assessment Community Weekly
Provide us with copies of your STAR third-party notice forms by April 2
To accommodate seniors who have requested notification of a third party regarding the Enhanced STAR exemption, please provide us with copies of Form RP-425-TPN, Request for Mailing of Notice to a Third Party Regarding Enhanced STAR Exemption, that you have not previously provided to us.
You can provide the forms to us in the following ways:
- Scan the RP-425-TPN forms and email them to IVPForms@tax.ny.gov
- Fax the forms to 518-457-0866.
- Mail the forms to:
NYS TAX DEPARTMENT
ATTN: STAR IVP UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0801
Please provide the forms to us by April 2.
We’ll send any letters regarding the exemption status to the third parties.
ORPTS training schedule
The ORPTS training schedule is now updated through September. Make sure to sign up soon if you’re interested in the upcoming online Fundamentals of Assessment Administration beginning May 3.
Coming soon: ORPTS is partnering with the Assessors Association to pilot a new live, virtual Fundamentals of Assessment Administration course on these dates:
- September 14–16
- September 21–23
We’ll share more details with you when registration for that course becomes available in the upcoming days.
If someone switches to the STAR credit from the STAR exemption, can they switch back?
(Thanks to Riverhead Assessor Laverne Tennenberg for sharing this question.)
The answer is: it depends.
Homeowners can switch to the STAR credit voluntarily, or they can be switched by the Tax Department under certain circumstances (see below).
If the homeowner switches voluntarily, they cannot switch back to the STAR exemption. Once they register for the STAR credit, it is irrevocable.
If the Tax Department switches a STAR recipient to the STAR credit, it is because their income was greater than $250,000 (the income limit for the Basic STAR exemption) and equal to or less than $500,000 (the income limit for the Basic STAR credit).
If the homeowner was switched to the STAR credit by the Tax Department, and they do not wish to be in the credit program (for example, they think they will be eligible for the exemption again next year and are willing to wait until then to receive a STAR benefit), they should not cash the STAR credit check. If they cash the STAR credit check they can no longer switch back to the STAR exemption.
In a different scenario, if a STAR exemption recipient loses the exemption due to income greater than $500,000, they can continue to receive the exemption in future years if they become eligible again. Our letter advises them to re-apply with the assessor for the exemption.
New York City values
We’ve issued the tentative special franchise values and telecommunication ceilings for New York City.
Judicial cases
New Judicial cases:
- Herkimer County Indus. Dev. Agency v Village of Herkimer
- Mtag Cust for Mtag Caz Cr. NY, LLC v County of Nassau
- NYCTL 2015-A Trust v Masin
- NYCTL 1998-2 Trust v DR 226 Holdings, LLC
