**IMPORTANT STAR CREDIT INFORMATION**
If You Purchased Your Home After March 1st 2016 You May Apply For The Star Rebate Check After January 1st 2017
New STAR applicants receive a credit in the form of a check directly from New York State instead of receiving a school tax exemption. The amount of your STAR benefit is the same regardless of how you receive it.
Please note! New Basic and Enhanced STAR applicants must register with the New York State Tax Department to recieve a STAR check.
Register anytime at www.tax.ny.gov/star - it just takes a few minutes.
Register by July 1st to receive your check in September.
If you register after July 1st, you will receive your check at a later date.
Property owners without access to a computer can register by phone weekdays from 8:30a.m. to 4:30p.m. Tele: 518.457.2036
What are true taxes?
Property taxes before any exemptions applied.
What are "exemptions" and do I qualify?
Exemptions are policies set forth by the State of New York that will exempt all or a portion of your property tax if you meet the criteria for each. Exemptions are ever changing and it is prudent to check with the Assessor regarding your possible qualification.
The five major exemptions are:
SENIOR (AGED - LOW INCOME) - You may be eligible for a partial exemption from your real property tax as a senior citizen if you meet the following requirements:
- Owner Occupied
- At least one owner named on the deed must be 65 years of age during the calendar year (January 1 - December 31).
- SEE EXEMPTION REQUIREMENT CHART BELOW.
When applying for this exemption you will need to bring in the following:
- Proof of age and residency
- Executed copy of your income tax from the preceding calendar year (if filed)
- Social Security (1099 forms)
- If you do not file income tax, you must provide copies of all your 1099 Income Statements for wages, pensions, interest, dividends, capital gains, non-taxable interest, and rental or alimony if applicable.
If you currently receive the low income senior citizen exemption, STAR requires that assessors apply the existing exemption and any other applicable exemption to the property’s assessed value before applying the STAR exemption. This will result in greater tax savings for eligible homeowners.
In addition, low-income senior citizen homeowners who receive the existing Senior Citizen Exemption automatically quality for the Enhanced STAR Exemption. As a result, they need only to file and qualify for the Senior Citizen Exemption, and they will receive both that exemption and the Enhanced STAR Exemption. The initial application form can be downloaded from www.tax.ny.gov, RP467.
NOTE: This application must be renewed each year. Deadline for applying is March 1.
VETERAN - Residential property owned and occupied by veterans who served during defined periods of war and their un-remarried surviving spouses will be considered for the veterans' exemption. This particular exemption applies to the Town and County portion of the real property tax. It does NOT affect school taxes or special district tax levies. Deadline date for applying is March 1 to receive exemption during the upcoming tax year.
The qualified residential property will receive a 15% reduction of its assessed value, and if combat duty can be documented, an additional 10% will be applied. If the veteran received a service-connected disability rating, one-half of the disability rating will be added to the exemption. Each of these items is subject to a maximum assessed value of $180,000 for Town and $120,000 for County.
When applying for this exemption you will need:
- A copy of the veteran's discharge papers (DD-214)
- A copy of driver's license to prove residency
NOTE: Once you have qualified for this exemption YOU DO NOT NEED TO REAPPLY UNLESS YOU HAVE MOVED.
For other veterans' benefits call your local New York State Division of Veterans' Affairs office at (585) 753-6040
DISABILITY - the New York State Real Property Tax Law allows local governments the option of granting a reduction in the amount of property taxes paid by qualifying persons with disabilities.
To qualify for this exemption:
- The property must be occupied and owned by the person with the disability.
- The disabled person DOES NOT have to be 65 years of age.
- SEE EXEMPTION REQUIREMENT CHART BELOW.
- Must have a Notice of Award from the Social Security Administration
- This award must certify the applicant's eligibility to receive Social Security disability insurance.
- A certificate from the State Commission for Blind and Visually Handicapped may be used as well.
- An award letter from the Railroad Retirement Board certifying the applicant's eligibility to receive railroad retirement disability benefits.
- A postal worker’s income statement.
- A copy of driver's license to prove residency.
NOTE: The application must be renewed each year. Deadline for applying is March 1.
STAR/School Tax Relief Program
STAR is a School Tax Relief Program that provides a partial exemption from school property taxes for owner-occupied, primary residences such as homes, condominiums, cooperative apartments, mobile homes and farm homes.
All New Yorkers who own and live in their one-, two-, or three-family home, condominium, cooperative apartment, mobile home or farm home are eligible for the STAR tax cut on their primary residence.
There are two parts to the STAR program: the Basic STAR exemption and the Enhanced STAR exemption:
The application form, RP-425, is available from your local assessor. The application, Form RP-425, also can be found at www.tax.ny.gov.
Assessors are required to notify applicants if their STAR application has been denied. If you mail your application to the assessor, it is suggested that you should send it by registered mail, return receipt requested. If you hand-deliver it, it is suggested that you request a receipt. Upon checking your tax bill the STAR exemption will be noted under Exemptions.
Along with unprecedented savings, the STAR program creates a Property Taxpayers’ Bill of Rights that ensures property owners are better informed than ever about their taxes. As a part of the STAR program, you will receive a school property tax bill or other notice that will clearly state the amount of the STAR exemption and your tax savings. Other information on the tax bill will include the market value of your property; the percent of market value used in assessing property in your community; the total tax levy and percent change from the prior year; information about how to challenge your assessment if you believe it is too high; the uniform percentage of value being used in the assessing unit and the full value of each property. Property owners can also use this information to help decide whether their properties are being assessed fairly and correctly.
NOTE: The STAR exemption applies only to school district taxes.
STAR will reduce school property taxes on your primary residence only. To be eligible for either the Enhanced senior citizen STAR or the Basic STAR tax cut, you must own and live in a one-, two-, or three-family residence, mobile home, condominium or cooperative apartment or farm home.
There is no one single factor that determines whether a property is your primary residence, but factors such as voting, driver's license, vehicle registrations, and length of time spent each year on the property may be relevant. Your local assessor may ask you to provide proof of residency with the application. In addition, the assessor may occasionally request proof of residence after the exemption has been granted, to verify that the property remains your primary residence.
If the property is an eligible type of property such as a one-, two-, or three-family home, and is the owner’s primary residence, it is eligible to receive the exemption of the non-residential use is just incidental. It is the responsibility of your local assessor to make this determination. In addition, in the case of mixed-use property where the property is used partially as the owner’s primary residence, and partially for some other use, the portion of the property used as a residence would be eligible for STAR. Again, it is the responsibility of your local assessor to make this determination.
If you own more than one residential property, the STAR exemption can be applied only to your primary residence.
BASIC STAR - The Basic STAR (School Tax Relief) exemption is for all owner-occupied residents. STAR exemptions are only applicable to school taxes. The RP425 application must be completed and returned to the Assessor's Office with a copy of the owner's driver's license showing the address that is being applied for. You do not need to reapply for Basic STAR exemption unless you move.
ENHANCED STAR - the Enhanced STAR exemption is for all owner occupied residents that are at least 65 years of age. The RP425 application must be completed and returned to the Assessor's Office along with proof of age, residency, and a copy of the federal income tax return. These applications must be renewed by March 1 of each year. A renewal application is sent to the homeowner in November if the homeowner does not utilize Income Verification Program. SEE EXEMPTION REQUIREMENT CHART BELOW.
Income Verification Program - Property owners who are currently receiving the Enhanced STAR Exemption will need to annually re-file with the income tax return unless they have completed form 425-IVP income verification. Enclosed with the Enhanced STAR renewals there will be an application for the Income Verification Program (IVP). If a senior chooses this option they will have to renew by signing the renewal form and must include their New York State income tax return. They then must complete the IVP form by furnishing the names, taxpayers' identification numbers (social security numbers) and signatures for all owners. The signed STAR renewal form and their income tax return must be returned to the Assessor by March 1 along with the IVP form if the senior chooses this option. This option will provide an automated means for renewal. When the IVP is processed, the State will notify the Assessor if the property owner meets income qualifications each year. New York State DOES NOT disclose income level. A New York State Income Tax Form must be filed each year to facilitate this process. Property owners interested in the Income Verification Program are encouraged to speak the Assessor's Office staff prior to making a final decision.
Third Party Notices - If a senior would like their renewal forms sent to another person, they can obtain a Third Party Notice Application from the Assessor's office. Once filed, all renewal forms will be sent to the person designated on the form.
Deadlines for filing the STAR Exemption vary across the state. However the date for the Town of Greece is March 1.
File your STAR Exemption WITH YOUR LOCAL PROPERTY ASSESSOR at the Greece Town Hall, 1 Vince Tofany Boulevard, 14612. Office hours are Monday through Friday 9 a.m. to 5 p.m.
The law requires satisfactory proof of age, such as driver’s license, birth certificate, baptismal certificate. Remember, for property owned by a husband and wife, or by siblings, only one of them has to be at least 65 years old as of December 31 of the year in which the exemption will begin.
Property owned by siblings may qualify for the Enhanced exemption as long as at least one sibling is 65 as of December 31 of the year in which the exemption will begin.
Failure to reapply for the Enhanced STAR will result in your receiving the Basic exemption rather than the Enhanced exemption for the current year. For reinstatement to the Enhanced STAR exemption, a renewal application must be filed for the subsequent year.
When you purchase a new home, your STAR tax exemption is not transferred automatically. You will have to apply for the exemption on your new primary residence.