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STAR and property tax delinquency

Property owners with property tax delinquencies greater than one year are not eligible for the Basic STAR exemption or the Basic STAR credit.

Property taxes are considered delinquent for purposes of this program under either of the following circumstances:

  • The taxes remain unpaid one year after the last date on which they could have been paid without interest. For example, for 2022 STAR benefits, the town and county taxes that were due on January 31, 2021 have not been paid by January 31, 2022.
  • Where property taxes are payable in installments, the taxes remain unpaid one year after the last date on which the final installment could have been paid without interest. For example, for 2022 STAR benefits, the final school tax installment due March 31, 2021 has not been paid by March 31, 2022.

Recipients of the Enhanced STAR exemptions and credits are not impacted by this program; they may continue to receive their STAR benefits even if their property taxes are delinquent.

General timeline

The timeline and participants will vary based on the calendar and specifics of particular localities.

General timeline where school tax bills are issued on or around September 1
Step # Action Date
1 The county treasurer, and any tax collectors who do not return unpaid taxes to the county treasurer, provide data on delinquent homeowners to the county real property tax (RPT) director. March 15
2 County RPT director provides data on delinquent homeowners to the NYS Tax Department (proptaxbills.datafiles@tax.ny.gov) April 1
3 The NYS Tax Department sends a letter to impacted Basic STAR recipients. The homeowners must pay their taxes in full within 30 days or they will lose their STAR benefit. April 15*
4 Delinquent homeowners who receive a Basic STAR benefit must pay delinquent property taxes in full by this date. 30 days after the mailing date of the letter in Step 3
5 County treasurer and tax collectors notify county RPT director of previously delinquent homeowners who have not paid their taxes in full by the deadline in Step #4. May 15
6 County RPT director notifies the NYS Tax Department (proptaxbills.datafiles@tax.ny.gov) of previously delinquent homeowners who have not resolved their delinquency by the deadline in Step #4 June 1
7 The NYS Tax Department provides assessors and county RPT directors with lists of properties that are not eligible for Basic STAR exemptions in 2021 (See STAR Delinquency Report). June 10
8 Local officials update tax bill files and/or tax bills. Mid-August
9 School district issues school tax bills. September 1
10 County RPT director notifies the NYS Tax Department (proptaxbills.datafiles@tax.ny.gov) of previously delinquent homeowners who paid their taxes in full after the deadline in Step #4. The lost STAR benefits for the current year will be added to next year’s STAR credit. Quarterly beginning on October 15

*This date may vary based on local variations; the deadline for payment will be 30 days from the actual date on the letter.

Additional information

Resources

Updated: