Form Rp-425 - Application For School Tax Relief (Star) Exemption

GENERAL INFORMATION

The New York State School Tax Relief (STAR) Program provides an exemption from school taxes for

owner-occupied, primary residences where the combined income of the owners and spouses who reside on the

property does not exceed $500,000. Senior citizens with combined 2009 incomes that do not exceed $79,050 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 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.

Deadline:

The application must be filed on or before the applicable “taxable status date”, which is generally

March 1; in Westchester towns it is either May 1 or June 1 - contact local assessor; in Nassau County it is

January 2, and; 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 2009 federal and State

income tax forms. You may NOT use your 2010 tax forms.

Form #

Name of Income Tax Form

Income for STAR Purposes

IRS Form

“U.S. Individual Income Tax

Line 37 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” (long form)

“federal adjusted gross income” minus “taxable amount of IRA distributions”

NYS Form

“Resident Income Tax

Line 11 minus line 5

IT-150

Return" (short form)

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

THIS SPACE FOR ASSESSOR’S USE ONLY

Application received

Approved

Yes

Proof of age

Senior additional

Yes

Proof of income

Form RP-425-IVP received

Yes

Proof of residency

Assessor’s signature

Date _____________________

Form Rp-425 - Application For School Tax Relief (Star) Exemption - 2010 Page 2

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