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11/02/2026 Assessment Community Weekly

Senior Income Level Report (Report #9) is now available in the Online Assessment Community

Report #9 lists properties whose owners may be eligible for the senior citizens (467) exemption. To be listed on the report, the owners would typically:

  • meet the age requirements for the 2027 Enhanced STAR benefit, and
  • have a reported federal adjusted gross income (FAGI) below $58,400 on their 2025 income tax return(s).

The report is for your information; you are not required to take action based on the report.

As you know, eligibility for the senior citizens exemption is not entirely based on FAGI. However, this report may be helpful to assessors who wish to reach out to lower-income seniors and advise them of the availability of the senior citizens exemption.

The report is not intended to include all properties with incomes under $58,400. For instance, if we are unable to determine the income for a particular property, it would not be listed on the report.

Note: For mobile home and co-op properties that are not separately assessed, the Received 467 on recent roll field will be blank.

Remove STAR credit identifiers from your data files

We determine eligibility for the STAR credit annually. It is not safe to assume that someone who received the credit in one year will receive it again the following year. Therefore, the markers that identify STAR credit recipients should not be carried over from year to year.

STAR credits are income tax credits, and the names of credit recipients are not subject to public disclosure. While the law allows us to provide you with lists of STAR credit recipients, it also states that the information contained on these lists must be considered confidential and may not be subject to further disclosure under FOIL or otherwise. If STAR credit markers are left on the data file after school tax bills have been run, it could result in the inadvertent public disclosure of this confidential data.

Accordingly, you are advised to remove all STAR credit markers from your data file after school tax bills are run to ensure that no inadvertent releases of this confidential data occur. The procedure for doing so depends on the software you use.

RPSV4 Users: After school tax bills have been processed, users of ORPTS’s Tax Bill Print Utility should purge the STAR credit markers from their database. If you don’t remove the markers, a notation that only applies to STAR check recipients may inappropriately display on the town and county tax roll. That would make it possible for members of the public to identify STAR credit recipients simply by looking at those rolls.

To remove the markers, browse to the RPSV4 Updates section of the Online Assessment Community, and follow the instructions in the release notes for the STAR_credit_purge.exe file.

Non-RPSV4 Users: Users of third-party bill printing programs should review their processes with their vendor to ensure that it is not possible to identify the STAR credit recipients from a record that is accessible to the public.

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-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 a letter, 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.

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