The New York State School Tax Relief (STAR) Program provides an exemption from school taxes for owner-occupied, primary residences of three dwelling units or less. Senior citizens with combined incomes that do not exceed $60,000 may qualify for a larger ("enhanced") exemption. Taxpayers must reapply each year in order to keep the enhanced exemption in effect. You usually do not need to reapply for the basic exemption in subsequent years. However, you must notify the assessor if your primary residence changes.

To apply for either the basic or enhanced STAR exemption, you must file application form RP-425 with the assessor of your city or town (in Nassau or Tompkins County, with the county assessor) on or before the applicable "taxable status date." In towns, taxable status date is generally March 1, except in the counties of Erie (June 1), Nassau (January 2), and Westchester (June l); in cities, check with your assessor. For further information, ask your local Assessor.

Application Instructions: Print the name and mailing address of each person who both owns and primarily resides in the property. (If the title to the property is in a trust, the trust beneficiaries are deemed to be the owners for STAR purposes.) There is no single factor which determines whether the property is your primary residence, but factors such as utility bills, voting and automobile registrations, and the length of time you occupy the property each year may be relevant. The assessor may ask you to provide proof of residency and ownership. For the enhanced exemption, proof of age may also be required.

The parcel identification number may be obtained from either the assessment roll or the tax bill.

Income for STAR Purposes: Use the following table for identifying line references on 1997 federal and State income tax forms. (Line numbers may change when the 1998 tax forms are finalized.)

Form # Name of 1997 Form Income for STAR Purposes
IRS Form 1040 "U.S. Individual Income Tax Return" Line 32 minus line 15b

"adjusted gross income" minus "taxable amount" (of total IRA distributions)

IRS Form 1040A "U.S. Individual Income Tax Return" Line 16 minus line 10b

"adjusted gross income" minus "taxable amount" (of total IRA distributions)

IRS Form 1040EZ "Income Tax Return for Single and Joint Filers With No Dependents" Line 4 only

"adjusted gross income" (No adjustment needed for IRA's.)

NYS Form IT-201 "Resident Income Tax Return" Line 18 minus line 9

"federal adjusted gross income" minus "taxable amount of IRA distributions"

NYS Form IT-200 "Resident Income Tax Return" Line 8 only

"federal adjusted gross income" (No deduction allowed for the amount listed on line 7.)

NYS Form IT-100 "Resident Fast Form Income Tax Return" Add lines 2 through 6 and subtract any amount on line 7

Add "wages, salaries, tips, etc.", "taxable interest income", "interest income on U.S. government bonds", "dividends", and "unemployment compensation" and subtract "Individual retirement arrangement (IRA) deduction"

_____________________SPACE BELOW FOR USE OF ASSESSOR_____________________
Application received_________________ApprovedYes____No ____
Proof of age_________________Senior additionalYes____No____
Proof of income _________________
Proof of residency_________________
Assessor's signature_________________ Date______________

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