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Department of Taxation and Finance

We intend to deny you a 2021 STAR exemption because your 2019 income exceeds $500,000

If you received this letter (Form RP-425-RDB), our records indicate that your income exceeded the Basic STAR income limit of $500,000 in 2019. Therefore, you are not eligible for the 2021 Basic STAR benefit.

For purposes of the Basic STAR program, income is defined as the combined incomes of resident owners and any owner's spouse who resides at the property. Eligibility in 2021 is based on income from the 2019 tax year.

Our records indicate that your income exceeded $500,000 in 2019. That exceeds both the limit for the Basic STAR exemption and the limit for the Basic STAR credit. Therefore, we intend to deny you a 2021 Basic STAR exemption.

What to do next

You do not need to do anything unless you disagree. If you disagree, within 45 days, send us:

  • a copy of this letter, and
  • a brief letter of explanation with supporting documentation and your contact information (telephone and email).

Supporting documentation may include 2019 federal or state income tax returns for all resident owners and any owner's spouse who resides at the property.

Fax or mail this information to us.

Fax: 518-435-8634

Mail: NYS TAX DEPARTMENT
         ORPTS STAR RESOLUTION UNIT – RDB
         W A HARRIMAN CAMPUS
         ALBANY NY 12227-0801

If not using U.S. Mail, see Publication 55, Designated Private Delivery Services.

If you do not respond within 45 days of the date of this letter, we will send you a letter formally denying your Basic STAR exemption.

Changes to eligibility

If you become eligible for the Basic STAR program in a future year, you have the option to:

  • reapply for the exemption with your assessor if your income is $250,000 or less, or
  • register for the STAR credit if your income is $500,000 or less.
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