06/22/2026 Assessment Community Weekly
Final special franchise values and telecommunication ceilings
Final special franchise values have been mailed or emailed to all impacted municipalities. There were no changes to the tentative values.
In addition, we issued final telecommunication ceilings for nearly all municipalities. There were no changes to the tentative ceilings.
If you have not yet received your telecommunication ceiling values, or have a question about either your special franchise or telecommunication ceiling values, please contact orpts.special.franchise@tax.ny.gov.
Current status of property tax-related legislation
The State Legislature passed several property tax-related bills as it wrapped up its regularly scheduled 2026 session. Visit Current status of property tax-related legislation, to stay up to date on bills that have passed both houses.
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: New STAR seminars coming this summer for homeowners. (You’re also welcome!)
This summer we are launching a tour of STAR seminars across the state.
In each presentation, we will share with homeowners:
- a brief history of the program,
- what to expect from the program if they are already enrolled, and
- steps on how to enroll if they are a new homeowner.
We will also cover our most common FAQs and have staff on site to help new homeowners register at self-service kiosks.
Each event is open to the public; preregistration is not required.
STAR letters hitting mailboxes
We are continuing to mail the following letters 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-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-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.