Senior citizens exemption
recipients must apply for
Enhanced STAR separately
In the past, older adults who qualified for the
Partial Tax Exemption for Real Property of Senior
Citizens (also known as the senior citizens or
aged exemption) were automatically granted the
Enhanced STAR exemption.
Due to changes in New York State law, beginning
with applications for 2019, you must apply separately
for the senior citizens exemption and the Enhanced
STAR exemption.
To apply for or renew the Enhanced STAR exemption,
follow the instructions outlined in this pamphlet.
To apply for or renew the senior citizens exemption,
file the applicable form below with your assessor:

•  first-time applicants must file Form RP-467,

Application for Partial Tax Exemption for Real
Property of Senior Citizens

• renewal applicants must file Form RP-467-Rnw,

Deadlines
The deadline for applications is March 1 in most
communities, but the date varies in some locations.
Contact your assessor for the deadline in your area.

Need forms?
You can download the forms for the Enhanced
STAR and senior citizens exemptions from the Tax
Department’s website at www.tax.ny.gov, or you can
obtain forms from your assessor.

Need assistance?
•  Contact your local assessor.

To find contact
information for your assessor, visit our Municipal
Profiles website at www.orpts.tax.ny.gov/MuniPro.

•  Call the New York State Tax Department
at 518-457-2036.

•  Visit the Tax Department’s website
at www.tax.ny.gov.

Renewal Application for Partial Tax Exemption
for Real Property of Senior Citizens

OFFICE OF REAL PROPERTY TAX SERVICES
WA HARRIMAN CAMPUS
ALBANY NY 12227-0801
PHONE: 518-457-2036

Department of
Taxation and Finance

www.tax.ny.gov
Pub 1095 (10/18)

2019 Changes
to Exemptions for
Property Owners
Age 65 and Over

 To receive the Enhanced STAR
exemption, you must enroll
in the Income Verification
Program (IVP)
You only need to enroll in the IVP once. If eligible for
the Enhanced STAR exemption, you’ll automatically
receive the exemption each year thereafter.
Once enrolled, benefits include:

•  the comfort of knowing you can’t miss the
renewal deadline, and

•  greater privacy, since you’ll no longer need
to share your income tax returns with your
assessor’s office.

In the first year, your assessor will verify your eligibility
based on the income information you provide.
In the following years, the New York State Tax
Department will verify your income eligibility. You
will not need to renew the exemption or provide
copies of your tax returns to your local assessor.
The Tax Department will contact you if any additional
information is needed.

If you already receive the
Enhanced STAR exemption:
Already enrolled in the Income Verification Program?
If so, you don’t need to take any action to continue
receiving the Enhanced STAR exemption. The
Tax Department will contact you if any additional
information is needed.
If you are also receiving the senior citizens exemption,
you will still need to annually file Form RP-467-Rnw,
Renewal Application for Partial Tax Exemption for
Real Property of Senior Citizens, with your assessor.
Not yet enrolled in the Income Verification Program?

Are you receiving the Basic
STAR exemption and eligible
for Enhanced STAR this year?
You must apply for the Enhanced STAR exemption
and enroll in the IVP.
Submit the following forms to your assessor:

•  Form RP-425-E, Application for Enhanced STAR
Exemption for the 2019-2020 School Year, and

•  Form RP-425-IVP, Supplement to Forms RP-425-E
and RP-425-Rnw. Be sure to include the Social
Security numbers of all property owners and any
owner’s spouse who resides at the property.

Enhanced STAR Exemption for the 2019-2020
School Year; and

You must also provide proof of income as described
on your forms.
If you’re eligible for the senior citizens exemption, file
Form RP-467, Application for Partial Tax Exemption
for Real Property of Senior Citizens separately with
your assessor

and RP-425-Rnw. Be sure to include the Social
Security numbers of all property owners and any
owner’s spouse who resides at the property.

Never received a STAR
exemption before?

You must renew your application for the Enhanced
STAR exemption and enroll in the IVP.
Submit the following forms to your assessor:

•  Form RP-425-Rnw, Renewal Application for

•  Form RP-425-IVP, Supplement to Forms RP-425-E
You must also provide proof of income as described
on your forms.
If you are also receiving the senior citizens exemption,
you will still need to annually renew that benefit with
your assessor.
To renew your application for the senior citizens
exemption, file Form RP-467-Rnw, Renewal
Application for Partial Tax Exemption for Real
Property of Senior Citizens, with your assessor.

If you’re a new homeowner or first-time STAR
applicant, you need to register for the STAR credit
with the Tax Department, instead of applying for the
exemption. For more information about the STAR
credit, visit www.tax.ny.gov/STAR.

Instructions for Nassau
County residents
Complete Form RP-425-IVP, Supplement to Forms
RP-425-E and RP-425-Rnw, along with the Nassau
county Enhanced STAR Property Tax Exemption
Application (available for download from the county’s
website at www.nassaucountyny.gov).
Submit both forms to the address in the instructions
on the county’s application. For assistance, contact
the Nassau County Department of Assessment at
516-571-1500.

Pub 1095 (10/18) (back)