The New York State Department of Taxation and Finance is warning property owners age 65 and over who are applying or reapplying to receive the Enhanced STAR exemption in 2019 that they must now enroll in the Income Verification Program (IVP).

Those already enrolled in the IVP don’t need to take any action to continue receiving their Enhanced STAR exemption checks.

New IVP enrollees will likewise automatically receive the exemption each year they’re eligible.

In the first year of enrollment, the assessor will verify eligibility based on the income information provided by the homeowner. In subsequent years, the state tax department will automatically verify eligibility. As a result, homeowners will no longer need to renew the exemption or share income tax returns with their local assessor’s office.

“This change applies only to seniors 65 or older applying for the Enhanced STAR exemption or those who have the exemption included in their property tax bills,” said Acting Commissioner Nonie Manion. “This doesn’t affect those who receive a check for this exemption because we already verify their income eligibility.”

Next steps

Those who already receive the Enhanced STAR exemption but aren’t yet enrolled in the IVP must renew their application for the Enhanced STAR exemption and enroll in the IVP. These forms must be submitted to an assessor: Form RP-425-Rnw, Renewal Application for Enhanced STAR Exemption for the 2019-2020 School Year; and Form RP-425-IVP, Supplement for Forms RP-425-E and RP-425-Rnw

People who receive the Basic STAR exemption now and are eligible for Enhanced STAR in 2019 must apply for it and enroll in the IVP. Submit the following forms to an assessor: Form RP-425-E, Application for Enhanced STAR Exemption for the 2019-2020 School Year; and Form RP-425-IVP, Supplement to Forms RP-425-E and RP-425-Rnw

New homeowners or first-time STAR applicants must register for the STAR credit with the Tax Department instead of applying for the exemption. Register at www.tax.ny.gov/STAR.

Required information

Be sure to complete all forms entirely, including the Social Security numbers of all property owners and any owner’s spouse who resides at the property. All proof of income must be provided.

Deadlines

The deadline for applications is March 1 in most communities, but the date varies in some locations. Contact an assessor for the deadline in your area.

Senior citizens exemption

Those also receiving the senior citizens exemption still need to annually renew that benefit with an assessor. To renew an application, file Form RP-467-Rnw with an assessor.

In the past, seniors who qualified for the senior citizens’ exemption were automatically granted the Enhanced STAR exemption. Beginning in 2019, people must apply separately for both exemptions. Follow the instructions above to apply or renew the Enhanced STAR exemption.

To apply or renew the senior citizens’ exemption, file the appropriate form with an assessor: First-time applicants must file Form RP-467, Application for Partial Tax Exemption for Real Property of Senior Citizens renewal applicants must file Form RP-467-Rnw, Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens