To receive the Enhanced STAR exemption, property owners must enroll in the Income Verification Program (IVP).
Property owners enroll in the IVP with their assessor at the time they are applying for or renewing their Enhanced STAR exemption. They only need to enroll in the IVP once. If eligible for the Enhanced STAR exemption, they will automatically receive the exemption each year thereafter.
In the first year, the assessor will verify their eligibility based on the income information provided.
In the following years, the New York State Tax Department will verify their income eligibility. Property owners will not need to renew the exemption or provide copies of their tax returns to their local assessor.
We will notify the assessor whether the property owner’s income satisfies the income eligibility requirement, but we will not disclose their income to the assessor.
Senior citizens exemption recipients must apply for Enhanced STAR separately.
To receive the senior citizens exemption, property owners must apply each year. In the past, older adults who qualified for the Partial Tax Exemption for Real Property of Senior Citizens (also known as the senior citizens or aged exemption) were automatically granted the Enhanced STAR exemption.
Due to changes in New York State law, beginning with applications for 2019, they must apply separately for the senior citizens exemption and the Enhanced STAR exemption.
For more information
Property owners:
Local officials:
Watch a recorded webinar for local officials, or view the printable presentation.
Materials available
You can print pamphlets and posters for your office, or send a request to the email address below for printed copies.
Questions?
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