Fill - Free fillable RP-425-E Application for Enhanced STAR Exemption for the (City of Renssealaer, NY) PDF form

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

assessor’s 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 Assessor’s 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.

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