*** STAR UPDATE ***
Homeowners will no longer be required to submit an application to the assessor if they had an ownership change or if they aged into the Enhanced STAR exemption. This does NOT apply to the Low Income Senior Citizen Exemption RP467.
Property owners will report it to the NYS Tax Department using the Homeowner Benefit Portal at www.tax.ny.gov.
If internet access is not available you may contact NYS at (518) 457-2036
New York State will notify local assessors of Basic STAR recipients who become eligible for Enhanced STAR (rather than requiring seniors to apply to their assessors).
Available Exemptions
Basic STAR
Property Owners Who Purchased Their Homes After March 1, 2015
Must register for the STAR Credit Program through the NYS Department of Taxation and Finance. You can register by calling 518-457-2036 or at the Department of Taxation and Finance (tax.ny.gov/star). Must be for the owner-occupied primary residence of the owner. This exemption only applies to school taxes.
Owners Who Purchased Prior to March 1, 2015
If you were the owner of a property that had a STAR on the 2015 Assessment Roll and need to reapply because you were out of the program intermittently you can file an RP-425-b in the Assessor's Office for the exemption program. You also have the option of registering for the STAR Credit Program which would replace the exemption program. Proof of residency is required (copy of a utility bill/driver's license with property address).
Enhanced STAR
Must be for the owner-occuiped primary residence of the property owner who is or will be 65 years of age before December 31 of that year and have a federal adjusted gross income combined for all owners of less than $107,300 (excluding any taxable IRA distributions).
A copy of your most current income tax return and the supporting income statements are required with the submission of the application. Proof of residency is required (copy of a utility bill/driver's license with property address). This exemption only applies to school taxes. Both forms required are:
Switching to STAR Credit Program
Any current Basic or Enhanced STAR recipients who are currently getting the exemption directly off of their school tax bill may leave the Basic or Enhanced STAR Exemption program and join the STAR Credit Program. NYS has frozen the amount of the Basic and Enhanced STAR exemption at the current amounts while the STAR Credit Program may receive up to a 2% increase annually. To register for the STAR Credit Program call 518-457-2036 or go to the Department of Taxation and Finance (tax.ny.gov/star). Once you register for the STAR Credit Program, you will not be able to go back to the exemption program.
Aged/Senior Citizen - Form RP-467
Not to be confused with the Enhanced Star exemption, the Senior Exemption is for homeowners 65 years of age before December 31 of that year and with a combined yearly income of $58,399 or less for the Town of Cornwall school, $32,400 for Newburgh, and $37,400 for Washingtonville schools. This must be renewed yearly. Senior citizens must apply by March 1st.
A veteran or un-remarried spouse of a veteran who served in active duty during one of the specified periods of war. Must be owner-occupied resident. There is a veteran's disability exemption as well. Copy of DD-214 is required along with the deed to the property.
Persons with Disabilities & Limited Income - Form RP-459-c
To be eligible, an applicant must submit an award letter or certificate indicating such disability. The property must be owner-occupied by the person with a disability. The maximum gross income of all owners must be less than $58,399 for Cornwall. A copy of the most current federal income tax return is required, and annual filing is required.