Page 2 of 2 RP-425-B (7/19)
Instructions
General information
The Basic STAR exemption reduces the school tax liability for
qualifying homeowners by exempting a portion of the value of
their home from the school tax.
To qualify, the home must be:
• owner-occupied, and
• the homeowners’ primary residence.
The combined 2018 income of the owners and spouses who
reside on the property must be less than or equal to $250,000
and you must have had a STAR exemption on the same
property for the 2015-2016 school year. If your income is more
than $250,000 but less than or equal to $500,000, you may
qualify for the STAR credit. Register at www.tax.ny.gov/star.
Who should use this form: You are not generally required to
reapply annually for the exemption, but you must advise the
assessor if the property is no longer your primary residence. You
are required to reapply for the exemption if the ownership of the
property has changed due to:
• marriage,
• divorce,
• surrender of interest by a co-owner,
• survivorship,
• trusts,
• life estates,
• name change(s).
Deadline: You must le the application and proof of income with
your local assessor on or before the applicable taxable status
date, which is generally March 1.
• In the Village of Bronxville it is January 1;
• In Nassau County it is January 2;
• In Westchester towns it is either May 1 or June 1;
• In cities, check with your assessor.
For further information, ask your local assessor. Visit our website
or your locality’s website to nd your local assessor’s contact
information.
Do not le this form with the New York State Department
of Taxation and Finance or the Ofce of Real Property Tax
Services.
Application instructions
Print the name and mailing address of each person who owns
and primarily resides in the property. (If the title to the property
is in a trust or is held in a life estate, the trust beneciaries or
life tenants are deemed to be the owners for STAR purposes.)
There is no single factor which determines whether the property
is your primary residence, but the assessor will consider factors
such as voting location, automobile registrations, and the length
of time you occupy the property each year. The assessor may
ask you to provide proof of residency and ownership.
You can nd the parcel identication number on either the
assessment roll or your tax bill.
Proof of income for STAR purposes
You are required to submit proof of income with this form. Proof
of income is your 2018 federal or state income tax return. Do
not submit your 2019 tax forms. If you were not required to le a
federal or New York State income tax return for 2018, complete
Form RP-425-Wkst, Income for STAR Purposes Worksheet,
and submit it to the assessor along with this form. To determine
your income eligibility, use the following table to identify line
references on your 2018 federal or state income tax returns.
Form
number
Title of income
tax form
Income for STAR
purposes
Federal
Form 1040
U.S. Individual
Income Tax
Return
Adjusted gross income
(line 7) minus taxable
portion of IRA distributions
(see Special instructions for
IRAs below)
NYS
Form IT-201
Resident
Income Tax
Return
Federal adjusted gross
income (line 19) minus
taxable portion of IRA
distributions (line 9)
Special instructions for IRAs
Taxable IRA distributions are not separately reported on 2018
federal Form 1040. Use these instructions to decide whether you
need to determine your taxable IRA distributions for 2018, and if
so, how.
1. If any of the following conditions apply to you, you do not
need to determine your taxable IRA distributions for 2018:
a. The amount shown on line 7 of your 2018 federal
Form 1040 is less than or equal to $250,000. (You meet
the income qualication for the Basic STAR exemption.)
b. The amount shown on line 7 of your 2018 federal
Form 1040 minus the amount shown on line 4b is more
than $250,000. (You do not meet the income qualication
for the Basic STAR exemption.)
c. If line 4b of your 2018 federal Form 1040 is zero,
your taxable IRA distributions are zero. (Your income
qualication will be based on line 7 of your 2018 federal
Form 1040.)
2. If none of those conditions apply to you, you do need to
determine the amount of your taxable IRA distributions for
2018:
a. If you led a NYS income tax return (Form IT-201) for
2018, the portion of your taxable IRA distributions is the
amount shown on line 9 of that return.
b. If you did not le a NYS income tax return (Form IT-201)
for 2018, you must review your records to determine
the portion of line 4b of your federal Form 1040 that
is attributable to taxable IRA distributions. If you are
uncertain, consult your tax advisor.
This Area for Assessor’s Use Only
Date application received:
Proof of income: Yes No
Proof of residency: Yes No
Approved: Yes No
Assessor’s signature Date
