The STAR (School Tax Relief) Program grants a partial exemption from school taxes for owner-occupied, primary residences. Proof of residence and ownership may be required by the Assessor.
Basic STAR: You are eligible if you are the homeowner, under age 65, live on your property and have an adjusted income below $500,000. You may also be eligible if you are age 65 and over and your 2012 adjusted gross income is above $81,900 and below $500,000.
Enhanced STAR: Seniors age 65 and over with a 2012 adjusted gross income of $81,900 or less may be eligible. Proof of age and income must be provided when you first apply. Proof of income is needed upon annual renewal. New York State’s Optional Income Verification Program (IVP) automatically renews this exemption for those seniors who file a New York State income tax return and have completed the IVP form.
Senior Citizens’ Partial Real Property Tax Exemption: This offers an exemption on property taxes to low-income property owners age 65 and over. The reduction is applied to both school and property tax bills. To qualify, you must meet income guidelines set by your county, city, town or village. Each municipality establishes its own maximum income limit and exemptions are based on a sliding scale. Proof of age, unadjusted or gross income for 2013 and ownership is required when you apply during the application period of January 1 – March 1 of 2014. Proof of current 2013 income is needed for renewal applications in the same period. Annual application must be made for this exemption
To receive the Enhanced STAR Exemption or the Senior Citizens’ Partial Real Property Tax Exemption, you must complete applications with your local Assessment office each year between January 1 and March 1. If you receive the Senior Citizens’ Partial Real Property Tax Exemption, you automatically qualify for the Enhanced STAR.
For information, call your local Assessment Office or the Senior Resource Line at Office for Aging, 778-2411.
Posted: 1/19/2014 7:00 am