Most homeowners who will turn 65 this year or in 2009 are eligible to upgrade from the state’s Basic STAR school tax exemption to the more generous Enhanced STAR exemption. However, the change is not automatic, and applications must be filed with your local Assessor’s Office by March 1, 2009, the taxable filing deadline.

Eligibility for Enhanced STAR is based on income and age, both of which must be documented. The maximum combined income for all of the owners of the property is $73,000 and is based on federally adjusted gross income for the 2007 tax year. Your tax return must be submitted as proof of income. If you do not pay income taxes, your yearly Form 1099 income records from Social Security, pensions, interest, dividends, etc. must be submitted.

Enhanced STAR is limited to persons 65 years of age or older. Proof of age can be documented by a driver license or state-issued non-driver ID, a passport, a birth or baptismal certificate, military records, or other reliable records that prove age. For property owned by a married couple or by siblings, at least one of the owners must be 65 years old as of December 31, 2009.