06/23/2025 Assessment Community Weekly
STAR Reports #5 and #6 are now available
The STAR Delinquency Report (Report #5) lists Basic STAR exemption recipients who are no longer eligible for the exemption because their property taxes are more than one year delinquent. Run the report in the Online Assessment Community and remove the Basic STAR exemption from the listed properties. For complete instructions and more information about this program, see STAR and Property Tax Delinquency.
The Final Voluntary Exemption Removal Report (Report #6) is now available in the Online Assessment Community for municipalities with July 1 final roll dates. Report #6 lists property owners who were previously receiving the Basic or Enhanced STAR exemption but who have opted to switch to the STAR credit beginning this year.
Municipal Data Portal is now live to the public
Thank you to all who tested the preliminary version and shared your feedback! We launched the Municipal Data Portal to the public on Friday.
Please be sure to bookmark the Municipal Data Portal landing page or use the links from our website so you can always access the modernized versions of Municipal Profiles, Sales Web and Rates for School Apportionment.
Questions? Email real.property@tax.ny.gov
Simplifying the STAR program
The 2025-2026 Enacted State Budget included several provisions to simplify the STAR program.
The only provision that takes effect immediately impacts STAR recipients who are not required to file income tax returns. To confirm their eligibility, those homeowners have been required to provide their income using an online income worksheet, a paper worksheet, or telephone. As part of the new STAR simplification provisions, we will no longer require STAR recipients to file income worksheets with us if they have filed them for three consecutive years. If their income exceeds the Basic or Enhanced income limit in a subsequent year, they will return to submitting income worksheets for the years that their income falls below the filing threshold until they again meet the three consecutive years requirement.
The remaining provisions take effect beginning in 2026:
- To qualify for Enhanced STAR, only one of the resident owners will need to be 65 or older.
- To be income eligible for Basic or Enhanced STAR, we will only consider the income of the owners and their spouses who primarily reside on the property.
- ORPTS will notify assessors of Basic STAR recipients who become eligible for Enhanced STAR (rather than requiring seniors to apply to their assessors).
ORPTS has begun work on our systems, communications, forms, and reports to simplify them for these new provisions. We will keep you informed as our development progresses.
Current status of property tax-related legislation
The State Legislature passed several property tax-related bills as it wrapped up its regularly scheduled 2025 session. Stay abreast of bills that have passed both houses by visiting Current status of property tax-related legislation.
As a reminder, we created a 10-minute YouTube video to walk you through the process on how to review the text of bills, veto messages, and other related information.
Bear in mind that a bill is not enacted into law until (or unless) it is passed by both houses and signed into law by the Governor. Stay tuned and keep an eye on the list for updates.
Reminder: STAR letters going out to homeowners this month
We’re mailing the following impacted STAR recipients this month:
RP-5310-DLPR: We are unable to confirm this property is the primary residence of any of the owners. Therefore, the homeowners are not eligible for the STAR credit on this property. See the text of the letter.
RP-5310-DLI: Our records indicate that the homeowner’s income is greater than the maximum income limit for the STAR credit. Recipients of this letter do not need to do anything unless they disagree with our income determination. See the text of the letter.
RP-5310-WSP: We are not able to confirm homeowners meet the income requirements for a STAR credit based on the information we have on file. Recipients of this letter should follow the instructions to provide their income information using the Homeowner Benefit Portal or our online Income Worksheet. See the text of the letter.