If you are receiving the Basic STAR exemption, then you must register with the Tax Department to continue receiving the exemption in 2014 and subsequent years.

You can register for the STAR exemption online by clicking the button on the right of the screen.

You'll need to:

• provide a STAR code (the Department of Taxation is mailing codes to all Basic STAR recipients; or you can use the STAR code lookup)
• provide the names and social security numbers for all owners of the property and spouses
• confirm that the property is the primary residence of one of its owners (married couples with multiple residences may only claim one STAR exemption)
• confirm that the combined income of the owners and their spouses who reside at the property does not exceed $500,000
• confirm that no resident owner received a residency-based tax benefit from another state

- OR -

You can register by calling the tax department at (518) 457-2036

• Monday - Friday: 8:30 am - 8:00 pm
• Saturday: 9:00 am - 1:00 pm

If you are NOT receiving the STAR exemption, see the instructions below to apply. (You'll be asked to register with the Tax Department next year to continue receiving the exemption in 2015 and subsequent years.)

Basic STAR

1. Submit Basic STAR exemption form to your local assessor. By signing the form, you are attesting that your income for tax year 2012 was below $500,000.

Enhanced STAR (age 65 and over)

1. Submit Enhanced STAR exemption form to your assessor.
2. Demonstrate that you meet the income requirement annually in one of two ways:
   
   
   • Apply annually with your assessor - Complete your STAR application and send it to your assessor with a copy of your income tax return(s) for the appropriate income tax year; or
   • Authorize our department to verify your income eligibility - Submit the form to verify your income eligibility to provide your assessor with your social security number(s) and authorize us to verify your income eligibility. If you choose this option, generally you will only have to submit Form RP-425, Form RP-425-IVP, and a copy of your tax return(s) to the assessor in the first year.

If you mail your application to the assessor, you may:

• send it registered mail/return receipt requested
• include a note requesting a receipt and a stamped, self-addressed envelope.

If you hand-deliver it, you also may request a receipt. In either case, retain a copy of your application for your records.