Form Rp-425-Rnw - Renewal Application For School Tax Relief (Star) Exemption - New York State Board Of Real Property Services Page 2
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1
2GENERAL INFORMATION
The New York State School Tax Relief (STAR) Program provides an exemption from school taxes for
owner-occupied, primary residences. Senior citizens with combined 2003 incomes that do not exceed $64,650 may
qualify for a larger “Enhanced” exemption. Senior citizens who would like to continue receiving Enhanced STAR
in future years without having to reapply and submit copies of their NYS tax returns to their assessor every
year are invited to sign up for the STAR Income Verification Program. Please see Form RP-425-IVP for more
information. Seniors who do not choose to enroll in the income verification program must reapply each year to keep
the Enhanced exemption in effect. If you are receiving the “Basic” exemption, you usually do not need to reapply in
subsequent years, but 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 (May 1), Nassau
(January 2), and Westchester (June 1); 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 your tax bill.
Income for STAR Purposes: Use the following table for identifying line references on 2003 federal and State income
tax forms. You may NOT use your 2004 tax forms.
Form #
Name of Income Tax Form
Income for STAR Purposes
IRS Form
“U.S. Individual Income Tax
Line 34 minus line 15b
1040
Return”
“adjusted gross income” minus “taxable amount” (of total IRA distributions)
IRS Form
“U.S. Individual Income Tax
Line 21 minus line 11b
1040A
Return"
“adjusted gross income” minus “taxable amount” (of total IRA distributions)
IRS Form
“Income Tax Return for
Line 4 only
1040EZ
Single and Joint Filers With
“adjusted gross income" (No adjustment needed for IRA's.)
No Dependents"
NYS Form
“Resident Income Tax
Line 18 minus line 9
IT-201
Return”
“federal adjusted gross income” minus “taxable amount of IRA distributions”
NYS Form
“Resident Income Tax
Line 8 only
IT-200
Return"
“federal adjusted gross income" (No deduction allowed for the amount listed on
line 7.)
NYS Form
“Resident Fast Form Income
Add lines 2 through 6 and subtract any amount on line 7
IT-100
Tax Return"
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"
THIS SPACE FOR ASSESSOR’S USE ONLY
Application received
Approved
Yes
No ____
Proof of age
Senior additional
Yes
No ____
Proof of income
_____________________
Form RP-425-IVP
Proof of residency
received
Yes
No ____
Assessor’s signature
Date _____________________
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