Assessor

The Real Property Tax Law includes a provision to enable senior citizens to ask the Commissioner of Taxation and Finance for permission to file late Enhanced STAR exemption applications and late Enhanced STAR exemption renewals. The deadline to request the extension is the last day for paying school taxes without incurring interest or penalty. The property owner must have a good cause for not filing the application by taxable status date.

To request an extension, the property owner should send the following to the address below:

an explanation of why the filing deadline was missed,
Form RP-425-IVP, Supplement to Form RP-425-E (include the Social Security numbers of all owners of the property and any of their spouses who reside at the property); and
Form RP-425-E, Application for Enhanced STAR Exemption.

NYS TAX DEPARTMENT
OFFICE OF REAL PROPERTY TAX SERVICES
ATTN: TIM MAHER
W A HARRIMAN CAMPUS
ALBANY NY 12227-0801

The Tax Department will review the documentation, consult with the assessor, and then make a determination. We will then notify the assessor and property owner of our determination. If we determine that the exemption should be granted, then the assessor or person who has custody of the roll will make the appropriate change.