Question: What is STAR?

Answer : STAR is Governor George Pataki’s School Tax Relief Program that provides a partial exemption from school property taxes. All New Yorkers who own and live in their one-, two-, or three-family home, condominium, cooperative apartment, manufactured home, or farm dwelling are eligible for a STAR exemption on their primary residence.

There are two parts to the STAR program:

• The Basic STAR exemption is available for owner-occupied, primary residences regardless of the owners’ ages or income. Basic STAR works by exempting the first $30,000 of the full value of a home from school taxes.

• The Enhanced STAR exemption is available for the primary residences of senior citizens (age 65 and older) with yearly household incomes not exceeding the statewide standard. For qualifying senior citizens, the Enhanced STAR programs works by exempting the first $50,000 of the full value of their home from school property taxes. For property owned by a husband and wife, or by siblings, only one of them must be at least 65 years of age as of December 31 of the year in which the exemption will begin in order to qualify for the Enhanced exemption. Their combined annual income, however, must not exceed the STAR income standard.

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Question: How do I get my Basic STAR tax cut?


Answer :You must file an application with your local assessor. The application has been made as simple as possible. Property owners who are granted the Basic STAR exemption generally will not need to reapply in subsequent years because the Basic STAR exemption is granted regardless of income. However, Basic STAR recipients will need to notify their assessor if their primary residence changes.
 

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Question: How do I get my Enhanced STAR tax cut?

Answer : You must file an application with your local assessor. Senior citizens applying for the Enhanced STAR exemption must demonstrate that the combined income of all of the owners of the property, and of any owner’s spouse who resides on the premises, is no greater than the income standard for the applicable income tax year. You may do this in one of two ways:

• Option 1 – Traditional method: Submit a copy of your income tax return(s) for the appropriate income tax year to the assessor with your STAR application by the application deadline each year.
• Option 2 – STAR Income Verification Program: Supply your Social Security Number(s) and authorize the New York State Department of Taxation and Finance to verify your income eligibility each year. If you choose this option, you do not need to submit an application and copy of your tax return(s) to the assessor every year. To choose this option, in the initial year you must complete form RPV-425-IVP and submit it to the assessor along with a traditional STAR application and the necessary income tax return(s) by the application deadline.

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Question: When can I grieve my assessment?



Answer : If you believe your assessment is incorrect, you may contact the City of Schenectady Assessor’s Office to arrange for an informal review. Please come prepared to illustrate your disagreement of the assessment. There is a presumption that the assessment made by the assessor is correct. The “burden of proof” lies with the property owner and all information which supports your opinion should be presented at the review.

If you are not satisfied with the determination made by the assessor after the informal review process, a complaint may be filed with the City of Schenectady Board of Assessment Review. The dates for filing the complaint form are between May 1st and the 4th Tuesday in May. Grievance Day is the 4th Tuesday in May of each year.

What are key dates affecting the assessment process?

• Valuation Day – July 1 of the prior year.

• Exemption Filing Deadline – March 1 is the last day for filing all exemption applications for the current year. Applications may be filed subsequent to March 1, effective for the following year.

• Taxable Status Date – March 1 is the date property is valued according to ownership and condition each year.

• Tentative Roll Filed – May 1.

• Grievance Day – 4th Tuesday in May.

• Final Roll Filed – July 1.
 

More information regarding tax exemptions can be found at www.orps.state.ny.us under the "Tax Policy and Exemptions" heading.

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