06/01/2026 Assessment Community Weekly
2025 legislative guidance updates
We recently published the new Form RP-471, Application for Real Property Tax Exemption for Surviving Spouses of Police Officers Killed in the Line of Duty and webpage.
In addition, we recently updated the following pages of the Assessor Manual with 2025 legislative changes:
- Assessor Manuals, Exemption Administration: RPTL Section 457-a; Residential Property Transferred to Low-Income Household
- Assessor Manuals, Exemption Administration: RPTL Section 467; Persons 65 years of age or older
- Assessor Manuals, Exemption Administration: RPTL Section 466-a; Volunteer Firefighters/Ambulance Workers and their Surviving Spouse Exemption
- Assessor Manuals, Exemption Administration: RPTL Section 466-a – 466-k; Volunteer Firefighters and Ambulance Workers in Certain Counties
As other forms and manuals become available, we will continue to update you.
458-a seriously disabled veterans exemption update
The recently signed 2026-2027 New York State Budget includes an amendment to subdivision 11 of section 458-a, bill number S.9009-C Part EE.
Most notably, subdivision 11 now provides a full exemption, at local option, to qualifying veterans who are considered permanently and totally disabled as a result of service.
To view the changes in this amendment, visit New York State Legislature. (To search, enter the bill number without the period, for example, X1234-x.)
New STAR letter hitting mailboxes
We are mailing a new letter, the RP-5300-AGE, to impacted STAR exemption recipients. Recipients of this letter are not eligible for Enhanced STAR as none of the resident property owners meet the age requirement.
We are also continuing to mail the following letter to impacted STAR recipients across the state:
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 and listed them as their primary residence.
If you are contacted by a property owner about any of these 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.