STAR exemption

What is STAR?

STAR is the New York State Tax Relief program that provides an exemption on a portion of school property taxes for owner-occupied, primary residences. There are two types of STAR exemptions:  Basic and Enhanced.

Basic STAR:

Basic STAR is available to all income-eligible, owner-occupied primary residences (one per married couple). For the 2016 Assessment Roll:  Income eligibility is $500,000 (Adjusted Gross Income less Taxable IRA Distributions) based on 2014 income. You must attach proof of your residency at the address for which you are applying. Proof of residency may include your driver's license, utility bill, voter registration, etc.

After you receive the Basic STAR exemption on your first school bill, the NYS Department of Taxation and Finance will contact you via postcard to register the STAR with them to continue receiving the exemption. 

When an owner turn 65, a new application for the Enhanced STAR must be filed by March 1 of the calendar year of your 65th birthday in order to qualify for the exemption that year (see additional requirements below).

Enhanced STAR:

Enhanced STAR is the same as the Basic STAR except that extra discounts are available to seniors. For the 2016 Assessment Roll:

     1.  All owners must be 65 or older by December 31st, 2016 (except in the cases of spouse or siblings as defined by law).
     2.  You must meet the income eligibility requirement
              - maximum 2014 combined income of all owners, and any spouse that resides on the premises, is $84,550 (subject to change)
              - STAR income is Adjusted Gross Income less Taxable IRA Distributions
     3.  You must apply before March 1, 2016 to the Town of Ogden Assessor's Office 
              - provide a completed form RP-425
              - proof of age and residency (driver's license)
              - provide 2014 income tax return

This exemption must be renewed annually. There are two methods to renew:

     1. Traditional: a renewal form will be mailed to you by the Assessor's Office (late September) and you must submit the application and income documentation to the Assessor's Office by March 1st.

     2. Income Verification Program: If you file an income tax return with New York State every year you may participate in the Income Verification Program (IVP) in which the New York State Tax Department would verify your income for STAR purposes. 

Third Party Notification is available (follow the link to the form below for more details).


Enhanced STAR Checklist and Instructions
Application for Basic STAR and first-time Enhanced STAR application:    RP-425
Enhanced STAR Income Verification Program (IVP):   RP-425-IVP
For more information on the STAR program STAR Brochure
Third Party Notification:   RP-425-TPN
Income for STAR Purposes Worksheet (if you do not file income tax returns)  RP-425-wkst

NYSDTF - Basic STAR Registration for new homeowners

If you have recently moved to a new home, you must apply for the Basic STAR exemption with the Assessor's office by March 1st.

After you receive the Basic STAR exemption on your school property tax bill for the first time, New York State Department of Taxation and Finance will notify you by mail that you need to register with the Tax Department in order to continue to receiving the exemption in future years. For more information call (518) 457-2036 or visit the department's website at  

PLEASE NOTE:  The Basic STAR Registration Program is not applicable to, nor does it affect, seniors currently receiving the Enhanced STAR exemption. Seniors currently receiving the Enhanced STAR exemption must continue to renew their exemptions, as usual.

(Back to Property Tax Exemption page)

Business Resources

Located on the Erie Canal, we are a community in upstate New York just west of Rochester, Monroe County, the Town of Ogden has exactly what you have been looking for, and exactly what you need to locate your business here. A pro-business attitude, business sites, and an unsurpassed quality of life focused on family, friends, and the outdoors. Combine this with a lower cost of doing business relative to adjacent metropolitan areas, our strategic location, a qualified workforce, and incentives to expand or locate your business, and you have the foundation for success. Our strategic location, just minutes from NYS Interstate 90, expressways (390, 490 and 590), and 15 minutes from the Rochester International Airport make our community very accessible and is within one hour to metropolitan areas to the West and just a few hours of most metropolitan areas to the East. The citizens of Ogden are skilled workers, dedicated to their jobs, homes and families.  Abundant educational opportunities exist at nearby schools and universities, SUNY Brockport, Roberts Weslyan College, Monroe Community College, Rochester Institute of Technology, University of Rochester to mention a few. These are bold statements and we stand ready to deliver on every one of them. The Town of Ogden is about committment and we're committed to attracting new business. We invite you to browse our website to gain a better insight as to what we have to offer, and we encourage you to contact us for any additional information.

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