A: To upgrade the Basic STAR exemption to Enhanced STAR, the property owner must submit the following to the assessor.
A: No. Enhanced STAR recipients are no longer required to file an annual renewal form.
A: No. An Enhanced STAR application is considered incomplete without the RP-425-IVP. However, the property owner will continue to receive Basic STAR if they are eligible.
A: If we are unable to verify income, the Tax Department will contact the applicant to collect additional information.
A: The form must include the Social Security numbers for all owners and any owner’s spouse who resides on the property.
A: Yes.
A: Yes. Property owners who do not file income tax returns must file this form with you.
A: In a trust ownership, eligibility for the exemption is based on the status of the beneficiary. In a life estate, eligibility is based on the status of the life estate holder. They are considered the owners for exemption purposes and must provide their Social Security numbers, and the Social Security numbers of any resident spouses, for income verification. Trustees and remaindermen should not be included on the form.
A: No, the IVP tool will return an error message if a negative amount is entered. Instead, enter zero.
A: Yes. Please delete deceased taxpayers and update records where there have been primary residence or owner changes.
A: Applications to enroll mobile homes and co-ops in the IVP are handled like applications for other property types. Property owners must file the proper forms and provide income information.
A: Yes
A: Yes. You should update the IVP tool as you become aware of changes in ownership or residency.
A. The Tax Department uses the first three characters of the last name and the Social Security number to make a match. In this case, since the last name is consistent, it will not cause an issue. Whenever taxpayers' last names are inconsistent and cause a mismatch (for example, a couple uses married names on their IVP form and maiden names on their income tax return), we will resolve the issue manually. To avoid mismatches, assessors should encourage taxpayers to enter their names on their IVP forms as they appear on their income tax returns.
A. No. If the property owner becomes eligible in a future year, you should enter the information into the IVP tool after they reapply with your office.
A. No, an assessor does not have the authority to overturn the Tax Department's income determination. In the example above, the taxpayers will receive a denial letter, a request for additional information, or both. The burden is on the taxpayers to demonstrate how the income is apportioned. This could be shown by producing W-2s or other sufficient documentation. If the taxpayers have some sort of jointly owned income-producing fund, the income will be apportioned 50/50 unless the taxpayers are able to demonstrate that some other apportionment is appropriate.
Note: Although an assessor cannot overturn a determination of ineligibility by the Tax Department, if the department determines that a property owner is eligible for the Enhanced STAR exemption, and the assessor has information to confirm that the property owner is not ineligible due to residency, age, or ownership, the assessor should deny the exemption.
A: No. They should remain in the IVP so we can review their income for eligibility annually.
A: The Tax Department has access to other sources of income, and we will contact property owners if we need additional information.
A: If you determine the owner is ineligible for another reason, you should deny the exemption.
A: No. If the Tax Department determines that a property owner is not income eligible, we'll notify them by mail and inform them of their right to appeal.
A: The law authorizes assessors to assist senior citizens with the IVP upon request.
A: We will notify property owners if we determine that they are not eligible for Enhanced STAR, or if we need additional information.
A: No. Property owners must appeal the Tax Department’s determination to the Tax Department. If an applicant disagrees with the appeal determination, they have the right to appeal to the State Board of Real Property Tax Services.
A: Yes. The BAR has the authority to review your denials.
A: No. The qualifications and income years are different for the two exemptions.
A: A senior should file Form RP-467 in the initial year of application and Form RP-467-RNW in subsequent years. They must include tax returns or other income-verifying documentation each time they file.
A: No. Current Enhanced STAR exemption recipients remain in the exemption program unless they choose to switch to the credit program.
A: Yes. The tool is highly secure. The Tax Department is charged with processing and guarding the information of millions of taxpayers. Similar standards and practices are in place for the IVP tool.
Updated: January 27, 2023Sign up online or download and mail in your application.
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