Respond to a STAR letter
Respond to a STAR letter
We may send you a STAR letter to:
- request additional information to confirm you're eligible for STAR,
- notify you about a change to your STAR benefit, or
- tell you about a general change to the STAR program.
To learn how to respond to the STAR letter you received, find its form number in the bottom-left corner, then choose your form from the list below.
How to respond
This page is a new resource. As we mail 2026 STAR letters, we'll add them to this page. If you're looking for information or a copy of a STAR letter you received prior to November 2025, see Other STAR letters.
Important: To ensure you do not lose your STAR benefit, respond to your letter within the timeframe requested. Usually, you will have 45 days from the date of your letter to respond.
STAR letters
RP-5300-WSC (We need income information within 45 days to confirm your eligibility for STAR)
If you received Form RP-5300-WSC, we cannot confirm you meet the income requirements for STAR based on the information we have on file. You must provide your income information online within 45 days of the date of your letter.
Eligibility for a STAR benefit is based on the income of all resident owners and their spouses who reside at the property from the tax year two years prior. To learn more, see STAR eligibility.
What to do next
1. Gather the following information.
- names and Social Security numbers for all owners of the property and their spouses
- federal or state income tax returns from two years prior for each resident owner and resident owner's spouse who resides at the property
- the Property Key listed on the letter we sent you
- for each resident owner and resident owner's spouse who resides at the property and was not required to file an income tax return:
- total wages, salaries, and tips
- taxable interest income and dividends
- unemployment compensation
- total pensions and annuities
- Social Security benefits
- taxable amount of total distributions from IRAs (individual retirement accounts and individual retirement annuities)
- other income
2. Provide your income information.
The fastest and easiest way to provide your income information is online using our STAR Income Worksheet—no account required!
Have an Individual Online Services account? Log in and provide your income information through the Homeowner Benefit Portal (no Property Key required).
Not ready to file online? If you’re not in a hurry, complete a paper income worksheet and mail it to the address provided on the worksheet.
3. Save documentation showing you provided your income information.
To prove that you provided your income information online:
- save or print a copy of your Transaction Confirmation webpage, or
- save a copy of your confirmation email (if completing the worksheet, provide your email address when prompted).
RP-5300-RWS (Urgent Reminder: Second Notice)
If you received Form RP-5300-RWS, we previously sent you a letter (Form RP-5300-WSC) requesting your income information. You must provide your income information online so we can verify your eligibility for STAR.
What to do next
Immediately, you must provide the income information of all resident owners and their spouses who reside at the property. If you do not, you risk losing your STAR benefit.
1. Gather the following information.
- names and Social Security numbers for all owners of the property and their spouses
- federal or state income tax returns from two years prior for each resident owner and resident owner's spouse who resides at the property
- the Property Key listed on the letter we sent you
- for each resident owner and resident owner's spouse who resides at the property and was not required to file an income tax return:
- total wages, salaries, and tips
- taxable interest income and dividends
- unemployment compensation
- total pensions and annuities
- Social Security benefits
- taxable amount of total distributions from IRAs (individual retirement accounts and individual retirement annuities)
- other income
2. Provide your income information.
The fastest and easiest way to provide your income information is online using our STAR Income Worksheet—no account required!
Have an Individual Online Services account? Log in and provide your income information through the Homeowner Benefit Portal (no Property Key required).
Not ready to file online? If you’re not in a hurry, complete a paper income worksheet and mail it to the address provided on the worksheet.
3. Save documentation showing you provided your income information.
To prove that you provided your income information online:
- save or print a copy of your Transaction Confirmation webpage, or
- save a copy of your confirmation email (if completing the worksheet, provide your email address when prompted).
RP-5300-NWS (We no longer need income worksheets to determine your eligibility for STAR)
If you received Form RP-5300-NWS, you do not need to submit your income information this year or in the future for STAR, unless your eligibility changes. To learn about eligibility for STAR, see STAR eligibility.
Note: While you no longer need to report your income for STAR, you must still report your income to your local assessor to receive other property tax exemptions, as necessary.
What to do next
You do not need to take any action at this time to receive your STAR benefit. If we need income information from you in the future, we will send you a letter requesting it.
RP-5300-ENH (Good news! You are eligible for an Enhanced STAR benefit)
If you received Form RP-5300-ENH, you do not need to take any action. This letter is informational. Our records indicate you recieved a Basic STAR exemption or credit last year, and are eligible for an upgrade to the Enhanced STAR benefit this year because you meet the age and income requirements.
To learn about eligibility for STAR, see STAR eligibility.
What to do next
You do not need to take any action at this time to receive your upgraded STAR benefit.
RP-5300-INCB (We have determined you are not eligible for a STAR benefit because your income exceeded $500,000)
If you received Form RP-5300-INCB, we determined that you are not eligibile for a STAR benefit this year because your income from two years prior exceeded $500,000.
To be eligible for a STAR benefit, the income from two years prior of all resident owners and their spouses who reside at the property cannot exceed $500,000. To learn more about the income requirements for STAR, see STAR eligibility.
What to do next
If you agree, do not take any action.
If you disagree, within 45 days from the date on your letter, send us:
- a copy of this letter,
- a brief letter of explanation, and
- supporting documentation.
For examples of documentation and common circumstances, see Supporting documentation to prove STAR eligibility.
Note: By law, we cannot make exceptions to the rules that govern eligibility determinations or disregard one-time sources of income, even if your income is normally much lower.
Fax or mail this information to us.
Fax: 518-435-8634
Mail: NYS TAX DEPARTMENT
ORPTS STAR RESOLUTION UNIT - INCB
W A HARRIMAN CAMPUS
ALBANY NY 12227-0801
Private delivery services - If not using U.S. Mail, see Publication 55, Designated Private Delivery Services.
RP-5300-INCE (We have determined you are not eligible for the STAR exemption because your income exceeded $250,000)
If you received Form RP-5300-INCE, we determined that you are not eligibile for the Basic or Enhanced STAR exemption this year because your income from two years prior exceeded $250,000. To learn more about the income requirements for STAR, see STAR eligibility.
You may be eligibile for the Basic STAR credit, which has an income limit of $500,000.
Note: Once you have switched from the exemption program to the credit program, you cannot return to the exemption program.
What to do next
If you want to switch to the STAR credit, within 45 days from the date on your letter switch to the STAR credit.
If you disagree with our eligibility determination, within 45 days from the date on your letter, send us:
- a copy of this letter,
- a brief letter of explanation, and
- supporting documentation.
For examples of documentation and common circumstances, see Supporting documentation to prove STAR eligibility.
Note: By law, we cannot make exceptions to the rules that govern eligibility determinations or disregard one-time sources of income, even if your income is normally much lower.
Fax or mail this information to us.
Fax: 518-435-8634
Mail: NYS TAX DEPARTMENT
ORPTS STAR RESOLUTION UNIT - INCE
W A HARRIMAN CAMPUS
ALBANY NY 12227-0801
Private delivery services - If not using U.S. Mail, see Publication 55, Designated Private Delivery Services.
RP-5300-INC (We have determined you are not eligible for the Basic STAR exemption or Enhanced STAR benefit because your income exceeded the limit)
If you received Form RP-5300-INC, we determined one of the following:
- You are not eligible for the Basic STAR exemption because the income from two years prior of all resident owners and their spouses who reside at the property exceeded $250,000. Your income makes you eligible for the Basic STAR credit, which you will receive if you are otherwise eligible; or
- You are not eligible for the Enhanced STAR benefit because the income from two years prior of all resident owners and their spouses who reside at the property exceeded $110,750. Your income makes you eligible for the Basic STAR benefit, which you will receive if you are otherwise eligible.
To learn more about the income requirements for STAR, see STAR eligibility.
What to do next
If you agree, do not take any action.
If you disagree, within 45 days from the date on your letter, send us:
- a copy of this letter,
- a brief letter of explanation, and
- supporting documentation.
For examples of documentation and common circumstances, see Supporting documentation to prove STAR eligibility.
Note: By law, we cannot make exceptions to the rules that govern eligibility determinations or disregard one-time sources of income, even if your income is normally much lower.
Fax or mail this information to us.
Fax: 518-435-8634
Mail: NYS TAX DEPARTMENT
ORPTS STAR RESOLUTION UNIT - INC
W A HARRIMAN CAMPUS
ALBANY NY 12227-0801
Private delivery services - If not using U.S. Mail, see Publication 55, Designated Private Delivery Services.
RP-5300-RES (We have determined you are not eligible for a STAR benefit because we are unable to confirm your primary residence)
If you received Form RP-5300-RES, we determined one of the following:
- We are unable to confirm the property is the primary residence of any of the owners,
- You recently indicated that you are receiving a benefit for a primary residence in another state,
- Rental income reported on your income tax return indicates that the property may be occupied by a tenant
and may not be the primary residence of any owners, or - Our records indicate that you are registered to receive a STAR benefit for multiple properties by listing
multiple properties as your primary residence.
For purposes of STAR, primary residence is defined as a home where you reside for more than half of the year. To be eligible for a STAR benefit, your New York property must be the primary residence of one or more owners and each owner can only have one primary residence. To learn more about the residency requirements for STAR, see STAR eligibility.
What to do next
If you agree, do not take any action.
If you disagree, within 45 days from the date on your letter, send us:
- a copy of this letter,
- a brief letter of explanation, and
- supporting documentation.
For examples of documentation and common circumstances, see Supporting documentation to prove STAR eligibility.
Fax or mail this information to us.
Fax: 518-435-8634
Mail: NYS TAX DEPARTMENT
ORPTS STAR RESOLUTION UNIT - RES
W A HARRIMAN CAMPUS
ALBANY NY 12227-0801
Private delivery services - If not using U.S. Mail, see Publication 55, Designated Private Delivery Services.
Other STAR letters
If you received a letter about your STAR benefit that is not an RP-5300 letter, it will have one of the following form numbers. Select yours from the list to learn more: