Form Rp-425 - Application For School Tax Relief (Star) Exemption - 2001 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 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 (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 2000 federal and State income tax
forms. (Line numbers may change when 2001 tax forms are finalized.)
Form #
Name of Income Tax Form
Income for STAR Purposes
IRS Form
“U.S. Individual Income Tax
Line 33 minus line 15b
1040
Return”
“adjusted gross income” minus “taxab le amount” (of total IRA distributions)
IRS Form
“U.S. Individual Income Tax
Line 19 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 IRA's.)
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
Proof of residency
Assessor’s signature
Date _____________________
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