|
|
|
|
Star Questions and Answers Q: What is STAR? A: STAR is the New York State School Tax Relief program that provides an exemption from school property taxes for owner-occupied, primary residences. This State-financed exemption is authorized by Section 425 of the Real Property Tax Law. You must apply for the STAR exemption.
Q: What exemptions are available under the STAR Program? A: (1) The BASIC STAR exemption is for all homeowners, regardless of age or income. (2) The ENHANCED STAR is available to senior citizen homeowners who are 65 years of age or older and whose annual income does not exceed $60,000. Senior Citizens whose income exceeds $60,000 are still eligible for the BASIC STAR exemption.
Q: How will I know how much my STAR exemption is worth in terms of tax dollars? A: Your school tax bill will state the amount of the STAR exemption and your tax savings.
Q: Does the STAR exemption apply to all taxes on my property? A: The STAR exemption applies only to school district taxes. It does not apply to property taxes for other purposes, such as county, town, city or library.
Q: What types of properties may be eligible? A: To be eligible for either the ENHANCED or BASIC STAR exemption, persons must own and live in a one, two or three family residence, mobile home, farm home, condominium or cooperative apartment.
Q: What is meant by my primary residence? A: There is no single factor that determines whether a property is your primary residence, but factors such as voting, vehicle registrations, and the length of time spent each year on the property may be relevant. The assessor may occasionally request proof of residence after the exemption has been granted, to verify that the property remains your primary residence.
Q: I own more than one residential property. Can I receive the STAR exemption on all the residences I own? A: No. The STAR exemption can be applied only to your primary residence.
Q: I am a senior citizen whose income is below $60,000. How do I get the ENHANCED STAR exemption? A: You must apply for it with the Nassau County Department of Assessment. If your application is granted, you must then renew the ENHANCED STAR exemption each year thereafter in order to keep the exemption in effect.
Q: What is the process for non-seniors or seniors whose combined income exceeds $60,000? A: They must file a completed BASIC STAR application with the Nassau County Department of Assessment. Property owners who are granted the BASIC STAR exemption usually do not need to reapply in subsequent years. However, they will need to notify their assessor if their primary residence changes.
Q: How do I obtain a STAR application? A: They are available through the Nassau County Board of Assessment or from Senator Hannon's office. These forms are for first-time applicants only. Renewal forms are mailed to the homeowner directly from the Board of Assessment.
Q: If I filed for an ENHANCED STAR exemption and was approved, must I refile? A: Yes. You have to file and qualify every year for the ENHANCED STAR exemption. Renewal applications will be automatically mailed in September.
Q: When must I file the STAR application? A: The filing period for the STAR exemption begins on September 1. The deadline for all STAR applications in Nassau County is December 31.
Q: Where do I file the application? A: The STAR exemption must be filed with the Nassau County Department of Assessment at 240 Old Country Road, 4th Floor, Mineola, New York 11501-8402. They can be mailed or delivered in person.
Q: Do I have to prove my age? A: Yes. The first time you apply for the ENHANCED STAR exemption, you must give satisfactory proof of age, such as birth certificate, baptismal certificate, passport, military record, immigration documents or other reliable records that show your age. The senior must be 65 years of age by December of the year the exemption takes effect. For property owned by siblings or a husband and wife, only one of them has to be 65 years old. Homeowners applying for the BASIC STAR exemption do not have to prove their age.
Q: Do I have to prove my income? A: Yes, but only for those senior citizen property owners who are applying for the ENHANCED STAR exemption. Remember, for property owned by siblings or a husband and wife, their combined annual income must not exceed $60,000. Be sure to attach a copy of all pages of your latest Federal income tax return(s) to your application. If you did not file an income tax return, or if your tax return is self-prepared, proof of all taxable income is required. (i.e. 1099 statements of interest, dividends, pension, W-2, etc.) Homeowners applying for the BASIC STAR do not have to supply any proof of income.
Q: What is the definition of income? A: For the ENHANCED STAR exemption, income is based on your Federal Adjusted Gross Income (AGI) less any taxable IRA distribution. The total must not exceed $60,000.
Q: May the STAR exemption be granted if the property has been placed in a trust? A: Yes, if all the beneficiaries qualify.
Q: Would an otherwise qualified person remain eligible to receive the STAR exemption if he or she, by deed, reserved a life estate and granted someone a remainder interest in the property? A: Yes, if the holder of the life estate is entitled to full possession and use of the property without any restrictions for the duration of his or her life. He or she is deemed to be the owner for all purposes, including taxation. The rights of the recipient, with respect to ownership of the property, do not come into being until the death of the life tenant.
Q: What if I buy a new residence? A: The exemption is not transferable. You will have to apply for the exemption on your new primary residence.
Q: Are there any penalties associated with filing a false application? A: Yes, there is a penalty for material misstatements. Anyone who misrepresents his or her primary residence, age or income may be subject to a $100 penalty, may be prohibited from receiving the STAR exemption for five years, may have to return up to three years of tax savings, and may be subject to criminal prosecution.
Q: Where can I get additional information about the STAR Program? A: Please contact Senator Hannon's Community Office at
739-1700 or write |