RP-425-E
(8/20)
Department of Taxation and Finance
Oce of Real Property Tax Services
Application for Enhanced STAR
Exemption for the 2021-2022 School Year
You must submit Form RP-425-IVP, Supplement to Form RP-425-E, with this form.
Contact name
Property identication: 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
Mailing address of owner(s)
(number and street - include unit number - or PO Box)
City, village, or post oce State ZIP code
Phone number Email address
Is this property held in a: *If yes, what is the legal name of the trust?
Trust? Yes No
Life estate? Yes No
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, 2021, 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, 2021? ........................................................................................................ Yes No
3 Is the total 2019 combined income of all the owners, and of any owners’ spouses residing on the
premises, less than or equal to $90,550? (See Income for STAR purposes on page 3.) .................... Yes No
Note: If you answered Yes to both questions 2 and 3, you must attach a copy of the 2019 federal
or 2019 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 were not required to le a federal or New York State income tax return for 2019, submit
Form RP-425-Wkst, Income for STAR Purposes Worksheet, to the assessor.
If you answered No to either question 2 or 3, 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 benet in another state, such as the Florida Homestead
exemption? ........................................................................................................................................... Yes No
If Yes, attach a list with the address and exemption or benet 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)