04/06/2026 Assessment Community Weekly
STAR reports 1, 2, and 3 now available and STAR implementation guide updated for 2026
The first three STAR reports are now available in the Online Assessment Community and the STAR implementation guide has been updated for 2026.
Use the first three reports to update your files before locking down your tentative rolls.
New this year
Report #1 is now the STAR Exemption Eligibility Report. We have updated it to provide eligibility determinations for properties with a Basic or Enhanced exemption registration where our eligibility determination does not match the prior year’s final roll. In previous years, it only contained Enhanced STAR exemption eligibility determinations and did not compare eligibility to the previous year’s roll.
To get started, see the STAR implementation guide, which contains the following resources:
- How to access and download STAR reports,
- STAR program actions and report schedule, and
- instructions for each report.
Need to provide report changes to ORPTS?
If you need to provide changes to any of the reports to us, please follow the instructions on How to submit STAR report changes.
Reminder: Manufactured home and co-op spreadsheets due May 8, except on Long Island
We encourage you to get started on your manufactured home and co-op spreadsheets. To get started, visit: Send the manufactured home and co-op spreadsheets to the Tax Department. The May 5 deadline applies to all municipalities except those in Nassau and Suffolk Counties, which have later assessment calendars.
Each spreadsheet has two tabs, one of which must be completed manually. You must complete both tabs of the spreadsheets. If we do not receive complete data from you, your residents may not receive their STAR credits, or they can become significantly delayed.
We need complete inventory for every park and co-op annually. Your data must include all manufactured home lots (including vacant and rented manufactured homes) and co-op units, not just those you deem STAR relevant.
- Manufactured Home Spreadsheet for RPSV4 users
Important: You must complete the Status Changes 2026 (manual) tab. If you do not complete this worksheet, manufactured home park residents may not receive their STAR credits, or they can become significantly delayed.
- Co-op Spreadsheet for RPSV4 users
- Manual Load Spreadsheet for users of other software
Important: You must complete the Status Changes 2026 tab. If you do not complete this worksheet, manufactured home park residents may not receive their STAR credits, or they can become significantly delayed.
New STAR letters hitting mailboxes
We are mailing three new letters, RP-5300-INCE, RP-5300-INCB, and RP-5300-ENH to impacted STAR recipients across the state.
RP-5300-INCE: Recipients of this letter are not eligible for the STAR exemption this year, as the income of the owners and owners’ spouses who reside at the property exceeded $250,000. They may be eligible for the STAR credit, if they choose to switch.
RP-5300-INCB: Recipients of this letter are not eligible for any STAR benefit this year, as the income of the owners and owners’ spouses who reside at the property exceeded $500,000.
RP-5300-ENH: Recipients of this letter received a Basic STAR exemption or credit last year, and they are eligible for an Enhanced benefit in 2026. This letter is informational and confirms they are eligible for Enhanced and that they do not have to take any action to receive it.
If you are contacted by a property owner about any of the above letters, please direct them to our STAR Resource Center featuring our new Respond to a STAR letter page. This page is a new resource and as we continue to mail 2026 STAR letters, we'll add them to this page.
You may also contact the Assessor and County Director Hotline by phone at 518-457-9053 or via email at Assessor.hotline@tax.ny.gov for additional assistance. Please remember, assessor hotline resources are for assessors and county directors and should not be shared with taxpayers.