06/29/2026 Assessment Community Weekly

Application for combat zone service exemption now available

New exemption Form RP-458-d, Application for Combat Zone Service Exemption from Real Property Taxation, is now available.

Real Property Tax Law § 458-d allows a county, city, town, or village to adopt a local law or resolution providing a partial exemption from real property taxes on property owned by qualified members of the armed forces who recently served in a combat zone on active duty.

Run your assessor’s report as final before submitting the roll to us

Within ten days of publishing your final roll, please ensure that you use the Upload Files tool in the Online Assessment Community to transmit your final roll and assessor’s report to ORPTS.

Do not submit your roll to ORPTS in PDF format. Upload a copy of your RPSV4 database or—if you do not use RPSV4—a 15-c file. 

Note: When using the Upload Files tool, we strongly encourage you to use Google Chrome.

RPSV4 users: Before you generate your final roll file, run your assessor’s report and ensure that you’ve selected the Final AR checkbox under Create Option. We’ve received several rolls where the database processing flags were not set to Final and were still in edit status. This could cause a delay in the reconciliation of the assessor’s report and the establishment of the equalization rate.

When you submit your final roll to ORPTS, please include a backup of the database file that was used to run the final assessor's report.

For details, see Assessor’s report instructions for cities and towns and Roll submission information.

If you have questions, contact ORPTS customer service team.

Reminder: STAR Reports #5 and #6 now available for most municipalities

STAR delinquency report (report #5)

Report #5 is now available for most municipalities. The STAR Delinquency Report 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, including exceptions where you should not remove the exemption, see STAR delinquency report (report #5) instructions.

For more information about this program, see STAR and property tax delinquency.

Final voluntary exemption removal report (report #6)

The Voluntary Exemption Removal Report – Final 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.

For details, see the Voluntary exemption removal report – final (report #6) instructions.

The 2026 STAR credit season has begun!

We’ve started issuing 2026 STAR credits in municipalities with early school tax due dates. So far, we’ve issued almost 150,000 credits.

We’ll issue more than one million STAR credits this year to homeowners prior to their school tax due dates.

To see when credits will begin going out in your area, visit our STAR Credit Delivery Schedule.

If you receive questions from homeowners about the STAR credit, direct them to our STAR resource center. They can also use the Property Tax Credit Lookup Tool to see—in real time—if their credit has been issued.

STAR letters hitting mailboxes

We are continuing to mail the following letters to impacted STAR recipients across the state:

RP-5300-WSC: Recipients of this letter are registered for the STAR credit. We are not able to confirm they meet the income requirements for a STAR benefit 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 STAR Income Worksheet.

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.

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.

Reminder: New STAR seminars coming this summer for homeowners. (You’re also welcome to attend!)

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.