We intend to deny you the STAR exemption because your 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. Therefore, you are not eligible for the 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 is based on income from the tax year two years prior.
Our records indicate that your income exceeded $500,000. That exceeds both the limit for the Basic STAR exemption and the limit for the Basic STAR credit. Therefore, we intend to deny you the 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 federal or state income tax returns for the applicable tax year for all resident owners and any owner's spouse who resides at the property.
Fax or mail this information to us.
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 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.