04/13/2026 Assessment Community Weekly

Final solar and wind appraisal model for 2026 rolls now available

In accordance with RPTL § 575-b, the Department of Taxation and Finance has published its 2026 appraisal model and the discount rates that are to be used to assess solar and wind energy systems with a nameplate capacity equal to or greater than one megawatt.

To get started, see Appraisal methodology for solar and wind energy projects, including an updated User Guide. Notable changes to the 2026 model include:

• Revenue forecasts, expense forecasts, and discount rates have been updated.
• Hybrid solar + storage battery facilities have been added.
• Wind capacity factors for older projects have been slightly revised.

Thank you to all who took the time to provide comments on the model.

Following a 60-day comment period, the Department reviewed all the comments received and adjusted the model appropriately. Thank you to all who provided comments and data during this period.

Report #1 is now the STAR Exemption Eligibility Report

The first three STAR reports are now available in the Online Assessment Community and the STAR implementation guide has been updated for 2026.

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.

As part of the changes to report #1, the RPSV4 bulk upload function you may be familiar with from the previous Enhanced STAR Eligibility Report (report #1), is no longer available. The bulk upload only acted on parcels that were already receiving the Enhanced STAR exemption and is not compatible with the new report.

2026-2027 Certified STAR Exemptions

Due to a technical issue last week, we were unable to issue STAR certification letters as we have in past years. To ensure you have the exemption amounts to prepare tentative assessment rolls, we provided county directors with a spreadsheet of the exemption amounts.

We are working to add the STAR exemption amounts to our website and to issue the corresponding certification letters you’re accustomed to receiving.

If you have questions, please email orpts.star@tax.ny.gov.

Note: The following counties were not included on the spreadsheet because the exemption amounts were either issued earlier or they will be issued in the upcoming weeks:

• Nassau County
• New York City
• Suffolk County
• Westchester County

Next up: Watch your email for the 2026-2027 STAR maximum savings amounts. They will be available in the coming weeks.

New STAR letters hitting mailboxes

We are mailing two new letters, RP-5300-INC and RP-5300-RES to impacted STAR recipients across the state.

RP-5300-INC: Recipients of this letter are not eligible for the Basic STAR exemption or Enhanced STAR benefit this year, as the income of the owners and owners’ spouses who reside at the property exceeded the income limit. They may be eligible for the applicable Basic STAR benefit, which they will receive if they are otherwise eligible.

RP-5300-RES: Recipients of this letter are not eligible for any STAR benefit for one of the following reasons related to residency:

• We are unable to confirm the property is the primary residence of any of the owners,
• They indicated that they are receiving a benefit for a primary residence in another state,
• Rental income reported on their income tax return indicates that the property may be occupied by a tenant and may not be the primary residence of any owners, or
• They registered to receive a STAR benefit for multiple properties as their primary residence.

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.