Real Property Tax Exemptions

Basic STAR tax exemptions are school tax exemptions only and are for all residents (regardless of age) who own and primarily reside in the subject premises. 

Beginning in 2011, any resident owner and/or spouse of an owner residing in the premises earning more than $250,000 in adjusted gross income (AGI) will no longer be eligible for the Basic Star exemption. Income eligibility will be automatically verified each year by the NYS Department of Taxation and Finance (DTF) through income tax returns on file. 

 If, for any reason, NYS DTF is unable to determine income eligibility, the applicant will be notified by the Department of Assessment and will be required to prove eligibility. 

 Basic STAR is available to owners of one, two and three family homes provided that it is the primary residence of at least one of the owners

New STAR applicants will receive a credit in the form of a check directly from New York State instead of receiving a school property tax exemption. Visit  New York State Department of Taxation and Finance or call (518) 457-2036 to register. 

No. If an applicant owns several properties, they may only have the STAR exemption on one of those properties: the property that serves as the main primary residence.

If several people own one property, only one person needs to meet the residency requirement and make the application for the exemption.

There is no minimum or maximum required time of ownership in order to apply for STAR exemption. However, if you are a new owner within the last year, you should submit a copy of your deed with the application.

Yes. They need to meet the residency requirement.

No. STAR Exemptions are not granted to owners of vacant land.

No. Corporations and/or business partnerships are not eligible for the STAR Exemption.

No. A married couple who live in two separate homes may not receive two separate STAR exemptions unless they are legally separated.

Please call the Town Assessor's Office at (631) 957-3014.

Enhanced STAR exemptions are for senior residents (65 years of age or over) who own and primarily reside on the premises and meet the income requirements for a specific year.

Requirements to apply for Enhanced STAR exemption include: You must have had a STAR exemption on this property for the 2015/2016 tax year. If no, you are not eligible for the Enhanced STAR exemption. However, you may be eligible for the Enhanced STAR credit (contact NYS @  http://www.tax.ny.gov or call (518) 457-2036). 

• Applicants must be 65 years of age or over. The applicant may file an application by the March 1 deadline provided they will turn 65 sometime during that year.
• Applications must be received by March 1st of that year.
• All owners of the property must meet the age requirement except for the spouse or sibling of an owner who is 65 years old.
• The income of a spouse or former spouse who does not reside on the premises, is still counted as income if he/she is listed as an owner of the property.
• The income requirement is based on the owner’s Adjusted Gross Income (AGI) less any IRA distributions.
• The combined income (adjusted gross income) of all owners or spouses of owners who reside on the premises must be included and may not exceed $93,000 less any IRA distributions for the applicable income tax year return. This refers to the Federal adjusted gross income.

The Income Verification Program (IVP) is a State program mandatory for Seniors filing for the Enhanced STAR exemption. The IVP form is the yellow form that is usually attached to and sent out with the first time STAR application packet. 

The applicant must fill out the yellow IVP form precisely and in its entirety (with the signature of all owners) and return it to the Department of Assessment with the Enhanced STAR application, which must also be fully completed and submitted with the required supporting documentation. 

Automatic renewal will go into effect the following year. Each year the applicant will receive notification as to the State’s determination. If the State was unable to verify their income (for any reason) the applicant will be notified by mail by New York State. 

For more detailed or complicated questions regarding the Basic or Enhanced STAR tax exemption programs, call the Assessor's Office, (631) 957-3014.