RP-425-E
(7/19)
Department of Taxation and Finance
Ofce of Real Property Tax Services
Application for Enhanced STAR
Exemption for the 2020-2021 School Year
You must submit Form RP-425-IVP, Supplement to Form RP-425-E, with this form.
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
Property identication: Tax map number or section/block/lot (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, 2020, 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, 2020? ........................................................................................................ Yes No
3 Is the total 2018 combined income of all the owners, and of any owners’ spouses residing on the
premises, less than or equal to $88,050? (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 2018 federal
or 2018 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 2018, 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, attach a list with the address and exemption or benet information of each property.
Note: The STAR exemption program is closed to new applicants. This form is primarily for use by property owners
with Basic STAR exemptions who wish to apply and are eligible for the Enhanced STAR exemption. If you are a new
homeowner or rst-time STAR applicant, you may be eligible for the STAR credit. Register with the NYS Tax Department
at www.tax.ny.gov/star. For a list of who else should use this form, see the instructions on page 2.
(continued)
Page 2 of 3 RP-425-E (7/19)
Instructions
You must submit Form RP-425-IVP with this form
when applying for the Enhanced STAR exemption.
General information
The Enhanced 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 2018 income of the owners and spouses
who reside on the property must be less than or equal to
$88,050 and you must have had a STAR exemption on
the same property for the 2015-2016 school year.
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 this application and proof of
income and Form RP-425-IVP 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; and
• In Nassau County it is January 2;
• In Westchester towns it is either May 1 or June 1;
• In cities, check with your assessor.
Return this form with Form RP-425-IVP and proof of income to your local assessor by taxable status date (see Deadline below).
Signature Date Signature Date
Signature Date Signature Date
All resident owners must sign and date this form. Attach additional sheets, if necessary.
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 or STAR credit 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. 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.
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
Assessors signature Date
RP-425-E (7/19) Page 3 of 3
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, or is held in a life
estate, the trust beneciaries 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. 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.
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 $88,050. (You
meet the income qualication for the Enhanced
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 $88,050. (You do not meet the income
qualication for the Enhanced STAR exemption.)
c. If line 4b of your 2018 federal Form 1040 is zero,
your taxable IRA deductions are zero. (Your income
qualication 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.