RP-425-E
(10/18)
Department of Taxation and Finance
Ofce of Real Property Tax Services
Application for Enhanced STAR
Exemption for the 2019-2020 School Year
You must submit Form RP-425-IVP, Supplement to Forms RP-425-E and RP-425-Rnw, with this form.
For help completing this form, see the instructions on page 2. Attach additional sheets if necessary.
Name(s) of owner(s)
Mailing address of owner(s) (number and street or PO Box) Location of property (street address)
City, village, or post ofce State ZIP code City, town, or village State ZIP code
Daytime contact number Evening contact number School district
E-mail address
Tax map number of section/block/lot: Property identication (see tax bill or assessment roll)
Name(s) of any non-owner spouse(s)
Address(es) of primary residence(s) if different from above
1 Did you have a STAR exemption on this property for the 2015-2016 school year? ................................. Yes No
If No, you are not eligible for the Enhanced STAR exemption. However, you may be eligible
for the Enhanced STAR credit. Register at www.tax.ny.gov/star/
2 Will all owners be at least 65 years of age as of December 31, 2019, or if the property is
owned by a married couple or by siblings, will at least one of the spouses or siblings be at least
65 years of age as of December 31, 2019? ............................................................................................. Yes No
3 Is the total 2017 combined income of all the owners, and of any owners’ spouses residing on
the premises, $86,300 or less? (See Income for STAR purposes on page 2.) ........................................ Yes No
Note: If the answer to both questions 2 and 3 is Yes, you must attach a copy of the 2017
federal or 2017 state income tax returns for all owners, including nonresident owners. If your
assessor needs tax schedules and tax form attachments they will contact you. The assessor
may also require proof of age.
If you weren’t required to le a federal or New York State income tax return for 2017, submit
Form RP-425-Wkst, Income for STAR Purposes Worksheet, to the assessor.
If the answer to either of questions 2 and 3 is No, then you do not qualify for the Enhanced
STAR exemption, but may continue to receive Basic STAR.
4 Do you or your spouse own another property that is either receiving a STAR exemption in New
York State or a residency-based tax benet in another state, such as the Florida Homestead
exemption? ............................................................................................................................................... Yes No
If Yes, then you do not qualify for the Enhanced STAR exemption on this property.
Return this form with Form RP-425-IVP to your local assessor by taxable status date
(see Deadline on page 2).
Signature Date Signature Date
Certication
Caution: Anyone who misrepresents his or her primary residence, age, or income:
• will be subject to a penalty of the greater of $100 or 20% of the improperly received tax savings
• will be prohibited from receiving the STAR exemption for six years, and
• may be subject to criminal prosecution.
I (we) certify that all of the above information is correct, that I (we) own the property listed above and it is my (our)
primary residence and that my (our) 2017 income was less than $86,300. I (we) understand it is my (our) obligation
to notify the assessor if I (we) relocate to another primary residence and provide any documentation of eligibility that
is required.
All resident owners must sign and date this form.
Page 2 of 2 RP-425-E (10/18)
Instructions
New for 2019
You must submit Form RP-425-IVP with this form
when applying for the Enhanced STAR exemption.
General information
The Enhanced New York State School Tax Relief (STAR)
exemption reduces the school tax liability for qualifying
senior citizens 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 2017 income of the owners and spouses
who reside on the property must not exceed $86,300
and you must have had a STAR exemption on the same
property for the 2015-2016 school year.
Deadline: You must le this application and
Form RP-425-IVP with your local assessor on or before
the applicable taxable status date, which is generally
March 1.
• In Westchester towns it is either May 1 or June 1;
• In Nassau County it is January 2;
• In the Villages of Bronxville and Kiryas Joel it is
January 1; and
• 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
assessors contact information.
Do not le this form with the New York State
Department of Taxation and Finance or the Ofce of
Real Property Tax Services.
Application instructions
Print the name and mailing address of each person who
owns the property, including any non-resident owners. (If
the title to the property is in a trust, the trust beneciaries
Form
number
Title of income
tax form
Income for STAR
purposes
IRS
Form 1040
U.S. Individual
Income Tax
Return
Line 37 minus line 15b
adjusted gross income minus
taxable amount (of total IRA
distributions)
IRS
Form 1040A
U.S. Individual
Income Tax
Return
Line 21 minus line 11b
adjusted gross income minus
taxable amount (of total IRA
distributions)
IRS
Form 1040EZ
Income Tax
Return for
Single and Joint
Filers With No
Dependents
Line 4 only
adjusted gross income
(No adjustment needed for
IRAs.)
NYS
Form IT-201
Resident
Income Tax
Return
Line 19 minus line 9
federal adjusted gross income
minus taxable amount of IRA
distributions
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. For the enhanced exemption, proof of age
may also be required.
You can nd the parcel identication number on either the
assessment roll or your tax bill.
Income for STAR purposes
Use the following table to identify the line references on
2017 federal and state income tax forms. Do not use your
2018 tax forms.
If you weren’t required to le a federal or New York State
income tax return for 2017, complete Form RP-425-Wkst,
Income for STAR Purposes Worksheet, and submit it to
the assessor along with this form and Form RP-425-IVP.
This Area for Assessors Use Only
Date application received:
Proof of age: Yes No
Proof of income: Yes No
Proof of residency: Yes No
Form RP-425-IVP received: Yes No
Approved: Yes No
Assessor’s signature Date
Department of Taxation and Finance
Ofce of Real Property Tax Services
Supplement to Forms RP-425-E
and RP-425-Rnw
Mandatory for all Enhanced STAR Applicants
RP-425-IVP
(9/18)
When applying or reapplying for the Enhanced STAR exemption, you must submit this form to your
assessor along with your initial or renewal Enhanced STAR application form, whichever is applicable,
and proof of income. For more information, see page 2.
I (we) authorize the New York State Department of Taxation and Finance to annually verify, using
my (our) Social Security number(s) supplied below, whether my (our) income is greater than the
applicable annual income standard for purposes of the Enhanced STAR exemption.
Property identication: Tax map number or section/block/lot (see tax bill or assessment roll)
Location of property (street address) Unit number
City, town, or village State ZIP code
Contact name
Phone number Email address
Location of property
Authorization
First name Last name Social Security number SignatureM.I.
Please print the names of all owners and resident spouses
All owners of the property, and any owner’s spouse who resides on the premises, must provide their
Social Security numbers and sign the authorization below. Failure to do so will result in denial of
the Enhanced STAR exemption.
For assessor’s use only
Municipal code 0 0
Ownership code (Enter M or C if this property is a mobile home or a cooperative)
Page 2 of 2 RP-425-IVP (9/18)
Instructions
New for 2019
You must include this form when applying
or reapplying for the Enhanced STAR
exemption.
General information
To apply or reapply for the Enhanced STAR
exemption, submit this application and the
appropriate form below to your assessor:
Form RP-425-E, Application for the Enhanced
STAR Exemption for the 2019-2020 School
Year, or
Form RP-425-Rnw, Renewal Application for
Enhanced STAR Exemption for the 2019-2020
School Year.
You must also provide proof of income as
described on the above forms.
Note: Only senior citizens who were previously
receiving the Basic STAR exemption are eligible
to submit Form RP-425-E.
When submitting this form, you must supply the
Social Security numbers of all owners of the
property and of any owner’s spouse who resides
on the premises.
In the rst year, the assessor will verify your
eligibility based on the income information you
provide. In the following years, the New York
State Department of Taxation and Finance will
verify your income eligibility. You will not need to
reapply for the exemption or provide copies of
your tax returns to your local assessor.
The Tax Department will not disclose your
income to the assessor. It will only disclose
whether or not your income is below the
applicable income standard.
Participants are not required to reapply annually
for the exemption but are requested to advise
the assessor if the property is no longer their
primary residence or if the ownership of the
property has changed.
Nassau County homeowners: Complete
Form RP-425-IVP along with the county’s
Enhanced STAR Property Tax Exemption
Application, which is available at Nassau
County’s website at www.nassaucountyny.gov
(search: STAR). Submit both forms to the
address on page 2 of Nassau County’s
application.
Privacy notication
The Privacy Act of 1974 requires us to advise
you that the law which allows us to ask for
your Social Security numbers is New York
Real Property Tax Law section 425 (4)(b). It is
mandatory that you furnish your Social Security
numbers. Once you furnish them, they will be
forwarded to the New York State Department
of Taxation and Finance, which will use them to
verify, or attempt to verify, whether your income
is greater than the applicable income standard
for purposes of the Enhanced STAR exemption.
If you do not furnish your Social Security
numbers, you will be unable to receive an
Enhanced STAR exemption.