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 2015 Assessment Roll:  Income eligibility is $500,000 (Adjusted Gross Income less Taxable IRA Distributions) based on 2013 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.

Once approved, Basic STAR remains with your property until you move, sell the property, or exceed the income ceiling of $500,000, as determined by the NYS Department of Taxation and Finance.

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


Enhanced STAR:

Enhanced STAR is the same as the Basic STAR except that extra discounts are available to seniors. For the 2015 Assessment Roll, you must:

     1.  be 65 or older by December 31st, 2015 (all owners must be 65 except in the cases of spouse or siblings)
     2.  meet the income eligibility requirement
              - maximum 2013 combined income of all owners, and any spouse that resides on the premises, is $83,300
              - Adjusted Gross Income less Taxable IRA Distributions
     3.  apply before March 1, 2015 to the Town of Ogden Assessor's Office 
              - provide a completed form RP-425
              - proof of age and residency (driver's license)

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 October) and you must submit the application and income documentation to the Assessor's Office by March 1st.

     2. The 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 New York State Department of Taxation and Finance would verify your income for STAR purposes. 


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

Links:

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


Basic STAR Exemption Registration:

New legislation requires all homeowners receiving a Basic STAR exemption to register with the New York State Tax Department in order to receive STAR exemptions in 2014 and subsequent years.

This is part of a new initiative to protect New Yorkers against the costs of inappropriate or fraudulent STAR exemptions.

The New York State Department of Taxation and Finance mailed letters to recipients of the Basic STAR in August, 2013. This letter contained instructions and a "STAR Code" necessary for registration. If you are a Basic STAR recipient and either you did not receive or have misplaced the letter, you are able to look up the STAR Code on the NYS website or call the Star hotline for assistance. 

Current Enhanced STAR recipients will not have to participate in this Basic Star registration process, however they must continue to renew their applications annually or participate in the Income Verification Program.

For further information on penalties and other details visit the website at http://www.tax.ny.gov. If you have additional questions call 518-457-2036.


(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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