STAR Exemption Letter from Assessor's Office
   & Link to Printable Application


Town of Elbridge Assessor’s Office
5 Route 31 • PO Box 568 • Jordan, NY 13080-0568
Phone: 315/689-7405   Fax: 315/689-3122
Lawrence E. Fitts, Sole Assessor


To:        Elbridge Resident Property Owner(s)

From:   Assessor’s Office

Re:       STAR Exemption Application – Filing Deadline is March 1st (Taxable Status Date)

You are entitled to receive the STAR (School TAx Relief) exemption on only one primary residence [primary residence – a residence that is owned and occupied by the owner – over 50% of the year].  The Assessor’s Office must have your STAR application and other necessary information on file by the weekday of March 1st or the first Monday of March, whichever comes first.  If we do not receive the application fully filled out along with all of the necessary information by the deadline date you will not be able to receive the exemption until the Taxable Status Date year that all information is received.

Required Information:

  • Copy of listed owner(s) current driver’s license(s)/NYS I.D. card.  [Residency]

  • Copy of the complete current front page of your NYSE&G bill [If the listed owner(s) name is not the name listed on the bill, then a copy of the person’s name that is listed NYS Driver’s License/NYS I.D. card is also required.  [Residency]

  • A copy of the property deed is only required should we not have a copy in our office, we will notify you if needed.  This usually occurs with transfers during January and February for the year filing.  [Ownership]

  • Should you have built a new home then a copy of your Certificate of Occupancy is also required.  [Residency]

  • If you reside in one of our Mobile Home Communities then you need to submit proof of ownership of your unit.  [Ownership]

  • For those that would be applying for the Sr. STAR [will be turning 65 years of age or older within the calendar year of the assessing year that they are filing for] also needs to submit a copy of their Federal or NYS Tax Return.  Example: If you were filing for the 2008 Assessment Roll you would have to submit a copy of your 2006 Tax Return.

You could qualify for ONE of the following exemptions on your primary residence.  Proof of residency is required for all applicants.  Proof of ownership may be required on newer purchased residences or unconfirmed deeds.  Exemptions are not retroactive.  ‡Exemption values cannot exceed the assessed value of the property/unit.  Exemption values are pursuant to the town’s Equalization Rate‡.  At any time the Assessor’s Office may ask for proof of residency.  There is only one form used to apply for either STAR exemption:

BASIC (B-) STAR EXEMPTION:

If you own and reside in your own residence and are under 65 years of age, or if you are 65 years or older by year-end but have an income exceeding $70,650 per year, you are eligible to receive the B-STAR Exemption.  You need file only one time and do not have to prove your age or income, just residency.  The B-STAR exemption value is capped at $30,000‡.  IT IS YOUR RESPONSIBILITY TO CONTACT YOUR ASSESSOR’S OFFICE BY MARCH 1ST OF THE YEAR YOU BECOME 65 AND COULD QUALIFY FOR THE SR STAR EXEMPTION.

ENHANCED (E-/Sr) STAR EXEMPTION:

If you own and reside in your own residence and will be 65 years of age or older by year-end and have an income less than $70,650 per year, you may be eligible to receive the E-/Sr. STAR Exemption (up to $50,000‡ off your assessed value for school tax purposes).  You must file a renewal application every year, which will be mailed to you from this office.  If married only one listed owner must be 65 years of age, otherwise all owners must be 65, but the income of ALL owners, including non-resident owners, must be included.  A spouse’s income must be included even if not a listed owner.  Proof of income must be attached to this application (copy of:  prior year’s federal OR NYS income tax return, and year-end social security statement(s).  If tax returns were not filed, then copies of all year-end income statements are needed.  Should you happen to qualify for a Sr. Citizen Exemption further proof of income could be required.  If you are unsure what to file, bring in your complete tax return with schedules and all year-end statement(s), and we will copy what information is needed.  For the initial application, proof of age must be provided in the form of a driver’s license or NYS I.D. card.  If a driver’s license is not available then you may use a birth certificate, passport, or service record with a photo ID [must show physical address].

MOBILE HOME PARK TENANTS (MHPT):

The above information also applies to MHPT who own their own MH unit.  Proof of ownership [Bill of Sale or Title] of the unit and residency must be supplied.  Please stop by our office or contact your park owner/manager for a more detailed letter of explanation for Elbridge MH Parks.

NOTICES:

•AT ANY TIME THE ASSESSOR’S OFFICE MAY ASK FOR PROOF OF RESIDENCY

•YOU “CERTIFY” [WHEN SIGNING THE FORM] THAT IT IS YOUR OBLIGATION TO NOTIFY
  THE ASSESSOR’S OFFICE IF YOU RELOCATE TO ANOTHER PRIMARY RESIDENCE

•YOU MAY NOT HAVE MORE THAN ONE STAR EXEMPTION IN NEW YORK STATE! **

•IF YOU HAVE A HOMESTEAD EXEMPTION IN ANY OTHER STATE YOU DO NOT QUALIFY FOR
  ANY RESIDENCY REQUIRED EXEMPTIONS IN NEW YORK STATE! ** 

NOTE:  If the resident property is owned by a Trust this may affect eligibility requirements for the STAR Exemption.  Be sure to consult with your attorney and/or the Assessor’s Office before placing property in a Trust.

**Read the STAR Application very carefully.  There is a ‘Caution’ noted and a statement that you ‘Certify’ on the form when an Applicant signs the application.  If anyone is found to have misrepresent his or her primary residence, age, or income, they may be subject to tax penalties, be prohibited from receiving STAR exemption for five years, and could be subject to criminal prosecution.

‡Exemption values cannot exceed the assessed value of the property/unit and are pursuant to the town’s Equalization Rate

Last Updated – 7/30/2007

STAR Applications are available online by clicking the link below:
 http://www.orps.state.ny.us/ref/forms/pdf/rp425.pdf