Town Of Brookhaven - Application For School Tax Relief (Star) Exemption Page 3
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3RP-425 (10/11)
GENERAL INSTRUCTIONS
The New York State School Tax Relief (STAR) Program provides an exemption from school taxes for
owner occupied, primary residences. Senior citizens with combined 2010 incomes that do not exceed $79,050 may
qualify the “Star 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
STAR Exemption in effect. If you are receiving the “Basic” Exemption, you do not need to reapply in subsequent years,
but you must notify the assessor if your primary residence or ownership status changes.
To apply for either the Basic or Enhanced STAR Exemption, you must file application form RP-425 (STAR) or
RP-425E (Star Enhanced) with your assessor of your city or town on or before the applicable “taxable status date.” In
towns, taxable status date is generally March 1st. For further information, please contact 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 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 STAR 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 ENHANCED Purposes: Use the following table for identifying line
references on 2010 Federal and State Income Tax Return.
You may NOT use your 2011 Tax Return.
Form #
Name of Income Tax Return
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
“adjusted gross income” minus “taxable amount” (of total IRA distributions)
1040A
Return”
IRS Form
“Income Tax Return for
Line 4 only
“adjusted gross income” (No adjustment needed for IRA’s.)
1040EZ
Single and Joint Filers With
No Dependents”
NYS Form
“Residential Income Tax
Line 18 minus line 9
“federal adjusted gross income” minus “taxable amount of IRA distributions”
IT-201
Return” (long form)
Line 11 minus line 5
NYS Form
“Resident Income Tax
“federal adjusted gross income” minus “taxable amount of IRA distributions”
IT-150
Return” (short form)
PLEASE DO NOT DETACH RECEIPT
TOWN OF BROOKHAVEN ASSESSOR
STAR BASIC EXEMPTION
RECEIPT
Suffolk County Tax Map #
RECEIVED – DATE STAMP
Item#
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