2019 Changes to New York Exemptions for Property Owners Age 65 and Over

In the prior years, 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, homeowners who qualify for both exemptions must apply separately for the senior citizens exemption and the Enhanced STAR exemption. The filing deadline for the 2019/20 tax year in Nassau County is January 2, 2019. The filing deadline for the 2019/20 tax year in most other New York communities is March 1, 2019, but contact your local assessor’s office to make certain.

Senior Citizens Exemption

To apply for or renew the senior citizens exemption, file the applicable form below with your assessor:

• First-time applicants must file Form RP-467, Application for Partial Tax Exemption for Real Property of Senior Citizens. Use this link to obtain the form to file with the Nassau County: https://www.nassaucountyny.gov/DocumentCenter/View/11877
• First-time applicants for New York taxing jurisdictions other than Nassau County should use this link to obtain the form to file with their local assessor: https://www.tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf
• Renewal applicants must file Form RP-467-Rnw, Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens. Use this link to obtain the form to file with all New York assessing jurisdictions: https://www.tax.ny.gov/pdf/current_forms/orpts/rp467rnw_fill_in.pdf

Enhanced Star Exemption

To apply for the Enhanced Star Exemption, the applicant’s income limit is $86,300 based on household income for 2017. Also, all owners must be at least 65 years old (unless the owners are spouses or siblings, in which case at least one owner must be at least 65 in the calendar year the exemption will begin.

All first‐time new homeowner STAR (both enhanced STAR and regular STAR) applicants who purchased their homes after January 2, 2015 must register with the NYS Department of Taxation and Finance to enroll in the Personal Income Tax Credit/Check (PIT) Program. Qualifying applicants will be issued a check directly from New York State instead of receiving a school property tax exemption. The amount of the benefit   will be the same as for those currently receiving a property tax credit. To register for the regular STAR credit, please use this link: https://www.tax.ny.gov/pit/property/star/default.htm

To receive the Enhanced STAR exemption, you must enroll in the Income Verification Program (IVP). You only need to enroll in the IVP once.  If eligible for the Enhanced STAR exemption, you’ll automatically receive the exemption each year thereafter.

Once enrolled, benefits include:

• the comfort of knowing you can’t miss the renewal deadline, and
• greater privacy, since you’ll no longer need to share your income tax returns with your assessor’s office.

In the first year, your assessor will verify your eligibility based on the income information you provide. In the following years, the New York State Tax Department will verify your income eligibility. You will not need to renew the exemption or provide copies of your tax returns to your local assessor. The Tax Department will contact you if any additional information is needed.

If you already receive the Enhanced STAR exemption, and you are already enrolled in the Income Verification Program, you don’t need to take any action to continue receiving the Enhanced STAR exemption. The Tax Department will contact you if any additional information is needed. If you are also receiving the senior citizens exemption, you will still need to annually file Form RP-467-Rnw, Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens, with your assessor. See above for a link to this form.

If you already receive the Enhanced STAR exemption, but are not yet enrolled in the Income Verification Program, you must renew your application for the Enhanced STAR exemption and enroll in the IVP.

You must submit the following forms to your assessor by the exemption filing deadline:

• Form RP-425-Rnw, Renewal Application for Enhanced STAR Exemption for the 2019-2020 School Year (link: https://www.tax.ny.gov/pdf/current_forms/orpts/rp425mw_fill_in.pdf; and
• Form RP-425-IVP, Supplement to Forms RP-425-E and RP-425-Rnw (link: https://www.tax.ny.gov/pdf/current_forms/orpts/rp425ivp_fill_in.pdf.

Be sure to include the Social Security numbers of all property owners and any owner’s spouse who resides at the property. You must also provide proof of income as described on your forms. If you are also receiving the senior citizens exemption, you will still need to annually renew that benefit with your assessor.

Were you receiving the STAR exemption, but are now eligible for the Enhanced STAR exemption?

You must apply for the Enhanced STAR exemption and enroll in the IVP. Submit the following forms to your assessor:

• Form RP-425-E, Application for Enhanced STAR Exemption for the 2019-2020 School Year (link: https://www.tax.ny.gov/pdf/current_forms/orpts/rp425e_fill_in.pdf , and
• Form RP-425-IVP, Supplement to Forms RP-425-E and RP-425-Rnw (see link above).  Be sure to include the Social Security numbers of all property owners and any owner’s spouse who resides at the property. You must also provide proof of income as described on your forms. If you’re eligible for the senior citizens exemption, file Form RP-467, Application for Partial Tax Exemption for Real Property of Senior Citizens separately with your assessor (see link above).

If you have any questions regarding your real property tax assessment, contact Martin E. Valk, Esq. at (516) 222-6200 x 373, or m.valk@bhpp.com.