Category 1: The Enhanced STAR

Effective April 1, 2016, newly-eligible Enhanced STAR property owner/exemption applicants must now apply with the Office of Real Property Tax Services (ORPTS,) division of Department of Taxation and Finance (DTF), in order to receive the Enhanced STAR exemption benefit.

For new Enhanced STAR exemption applicants only (those applying after September 15, 2015,) this benefit will come to property owners via a check mailed by the DTF. To apply/register, or to make other status inquiries, please visit www.tax.ny.gov, or call #(518) 457-2016. Since local assessors will no longer be administering the STAR exemption for new applicants that applied after September 15, 2015, all questions, or status of checks must be made directly to ORPTS via the foregoing contact information. 
      
The eligibility criteria and the benefit are the same for both the STAR credit and the STAR exemption; however, property owners cannot receive both a STAR credit and a STAR exemption. Below are the eligibility criteria:
 
-  To qualify for the STAR credit/exemption benefit, you must own your home and live in it as your primary residence;   
- The total 2015 combined adjusted gross income of all owners and their spouses, who must primarily reside at the property, shall not exceed $86,000 (not including total IRA distributions);
-   One of the owners must be at least 65 years of age as of year end.  
 
Enhanced STAR recipients that are already receiving the exemption must renew their application every year with the Assessor's office by May 1, unless they are currently enrolled in the automatic Income Verification Program (IVP).  Exemption applications and IVP forms are available at the Assessor's office, or at www.scarsdale.com, or at www.tax.ny.gov.
              
The Enhanced STAR exemption benefit in tax year 2016 was $2,862. The new law also limits STAR benefits from increasing year-to-year to a maximum of 2% per annum.