As part of a new initiative to help prevent inappropriate or fraudulent STAR exemptions, all homeowners currently receiving a Basic STAR exemption are required to register with the New York State Tax Department in order to receive the STAR exemption in 2014 and subsequent years. Senior citizens currently receiving the Enhanced STAR exemption are not affected by this new registration requirement, but they must continue to apply annually.

The registration period runs until December 31, 2013. You will not have to re-register every year.

Homeowners can apply online or by calling (518) 457-2036.

You will need to do the following to register:

Provide a STAR code. Codes are being mailed by the Tax Department to all Basic STAR recipients in early September or you can use the STAR code lookup online (Note: STAR codes for Dutchess, Nassau, Putnam, Rockland, Sullivan, Suffolk, and Westchester Counties are not currently available via online lookup).
Provide the names and Social Security Numbers for all owners of the property and their spouses.
Confirm that the property is the primary residence of at least one of its owners (couples with multiple residences can only claim one STAR exemption).
Confirm the combined income of all owners and their spouses in less than $500,000.00.
Confirm that no resident owner received a residency-based tax benefit from another state.

So keep an eye on your mail for your STAR code and promptly register to avoid losing your STAR exemption.

William E. Duquette, Jr. is Senior Counsel on the firm’s Real Estate Team. He can be reached by phone at 845-778-2121 toll free or 845-778-2121 and by email.