New legislation requires that all homeowners receiving a Basic STAR exemption register with the New York State Tax Department in order to receive the exemption for 2014 and subsequent years. This new rule does not apply to 2013 STAR exemptions. Homeowners receiving Basic STAR exemptions can register for the 2014 exemption now through December 31, 2014. Registration can be done online or by calling 516-457-2036. More information can be found on the STAR web page.
This new registration requirement does not apply to those receiving Enhanced STAR benefits. Enhanced Star provides an increased benefit for the primary residences of senior citizens (age 65 and older) with qualifying incomes. Seniors living outside of New York City receiving Enhanced STAR must continue to apply annually or participate in the Income Verification Program.