Category 1: The Enhanced STAR

Effective April 1, 2016, newly-eligible Enhanced STAR property owner/exemption applicants must now apply electronically 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, this benefit will come to property owners via a check mailed by the DTF. To apply/register, or to make other STAR exemption inquiries, please visit www.tax.ny.gov, or call #(518) 457-2036. 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 above 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 Enhance STAR credit/exemption benefit, you must own your home and live in it as your primary residence;  
-  2019 Enhanced STAR eligibility criteria is as follows:  The total 2017 combined adjusted gross income of all owners and their spouses, even if not listed as an owner on the deed, and who must primarily reside at the property, shall not exceed $86,300 (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 be enrolled in the Income Verification Program.

Forms can be found at www.tax.ny.gov or the links below: 

Beginning 2019 Assessment Roll, statutory changes to the Enhanced STAR law regarding eligibility will be made by the New York State Department of Taxation and Finance (DTF) and any appeals will come to the DTF.

 The Enhanced STAR exemption benefit in 2017 was $2,919 for eligible Scarsdale property owners.  By law, STAR exemption benefits can only increase year-to-year to a maximum of 2%.