Form Rp-425-Rnw - Renewal Application For Enhanced School Tax Relief (Star) Exemption Page 2

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RP-425-Rnw (6/14) (back)
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 2013 income of the owners and spouses who reside
on the property does not exceed $500,000. Senior citizens with combined 2013 incomes that do not exceed
$83,300 may qualify for a larger Enhanced exemption. Senior citizens who wish 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. 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 and must provide income documentation when requested.
Deadline: The application must be filed with your local assessor 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 2013 federal and state
income tax forms. You may not use your 2014 tax forms.
Form no.
Title 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 Single
Line 4 only
1040EZ
and Joint Filers With No
“adjusted gross income" (No adjustment needed for IRAs.)
Dependents
NYS Form
Resident Income Tax Return
Line 19 minus line 9
IT-201
“federal adjusted gross income” minus “taxable amount of IRA distributions”
This Area for Assessor’s Use Only
Application received
Approved
Yes _____
No _____
Proof of age
Senior additional
Yes _____
No _____
Proof of income
Form RP-425-IVP received Yes _____
No _____
Proof of residency
Assessor’s signature
_________
Date _____________________

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