You must register for a STAR credit to receive a STAR benefit
If you received this letter (Form RP-425-RMM-MH), owners of manufactured homes located on land owned by someone else are no longer eligible for a STAR property tax exemption unless their homes are assessed separately from the land. When a manufactured home is separately assessed, the taxes on the home are billed to the homeowner, and the taxes on the land are billed to the landowner.
Our records indicate that your manufactured home is no longer eligible for a STAR exemption. We do not have the information we need to verify your eligibility for the STAR credit. In order to receive a check for the STAR credit, follow the instructions below to register.
If you register and are eligible for the STAR credit, you will receive a check directly from New York State once a year. This check takes the place of the exemption savings, which—if you live in a manufactured home park—you most likely received from the park owner in the form of reduced lot rent. The amount of the STAR credit will be at least as much as the exemption savings, because:
- by law, we must assume your home is worth at least $20,000, and
- park owners cannot take a 2% administrative fee from your check (as they could with the STAR exemption).
What to do next
See Register for the STAR credit and follow the instructions to register for the STAR credit as soon as possible.
After you register
After you register, as long as you remain eligible, we will mail a check directly to you for the STAR credit this year and in future years. In most areas, you can expect to receive the check in the fall each year.
If you believe you are still eligible for a STAR exemption
If you disagree with our determination that you are no longer eligible for the STAR exemption, you should contact us. Generally, you would disagree on one of the following grounds:
- Your property is not a manufactured home.
- You own the land on which your manufactured home is located.
To disagree, within 45 days from the date of this letter, send us:
- a copy of this letter,
- a brief letter of explanation, and
- supporting documentation
Fax or mail this information to us
NYS TAX DEPARTMENT
ORPTS STAR RESOLUTION UNIT – RMM
W A HARRIMAN CAMPUS
ALBANY NY 12227-0801
If not using U.S. Mail, see Publication 55, Designated Private Delivery Services.
If, within 45 days from the date of this letter, you do not either register or respond to this notice, we will send you a letter denying your STAR exemption.