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1. What is an Enhanced STAR exemption?

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.

2. What are the requirements to apply for Enhanced STAR exemption?

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.

3. What is the Income Verification Program (IVP)?

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. 

4. Who can I call about more specific STAR exemption questions?

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