MIDDLE CLASS STAR REBATE PROGRAM

What is the Middle Class STAR Rebate Program?

The Middle Class STAR Rebate Program is an expanded property tax relief program that provides homeowners a benefit in the form of a property tax rebate check. The program provides two types of rebates:

• A rebate is available for homeowners who receive the basic STAR exemption on their property tax bill.  These homeowners must apply to receive this tax relief.  The amount of the rebate is correlated to the homeowners’ income levels.  The program provides benefits to taxpayers on a sliding scale based on income, with benefits declining as income exceeds $90,000 for upstate homeowners and $120,000 for homeowners in the higher-cost New York City metropolitan region.  Taxpayers earning more than $250,000 are not eligible to receive a check.
• A rebate also is available for homeowners who are senior citizens 65-years or older and receive an enhanced STAR exemption on their property tax bills. No application is necessary. Enhanced STAR recipients will receive their check automatically.

How does a homeowner apply?

If a homeowner is eligible to receive the basic STAR exemption, they will receive a letter about the Middle Class STAR Rebate Program from the New York State Department of Taxation and Finance which will provide details on how to apply.  The deadline to apply for the rebate is November 30, 2007. There are two ways to apply:

• Go to the Tax Department’s Web site, www.nystax.gov, complete and submit the online tax rebate application.  It is free, fast and secure.  There will follow an online confirmation as proof that the Tax Department received the application timely.  This is the quickest way to receive the rebate check.

OR

• If applying online is not an option, the taxpayer can use the paper application, form DTF-179, which will be included with the letter provided by the Tax Department.  A blank application can be printed from the Department’s Web site or obtained from a local assessor’s office.  The completed application should then be mailed to the Tax Department at the address provided on the form.

How does a homeowner qualify for the rebate program?

Homeowners qualify if they:

• Get the basic STAR property tax exemption for the 2007-2008 school tax years.  If a homeowner receives the notification letter from the Tax Department with the pre-printed application, they are enrolled in the STAR Program and are receiving a basic STAR exemption on their property tax bill.
• Had a combined income (for all resident property owners and their spouses) for the 2005 tax year that was no more than $250,000; and
• Apply for your rebate with the Tax Department no later than November 30, 2007.      
  

When will homeowners receive their rebate check? 

Letters containing details on how to apply will be mailed beginning in mid-July and through the end of September. Applications will be processed as they are received. Rebate checks will be issued in the names (up to three) of those listed as the resident property owners on the application.  The Tax Department will mail rebate checks to the mailing address provided on the application.

Homeowners 65-years or older who get the enhanced STAR rebate will receive their checks automatically beginning this summer.   Rebate checks will be issued in the names (up to three) of those listed on the assessment rolls for the eligible property. The rebate checks will be mailed to the address provided from the assessment rolls.

A homeowner thinks they qualify, but didn’t receive a letter, application or STAR code from the Tax Department. What do they do?

Please have the homeowner contact the Tax Department at 1-877-6-STAR-NY (1-877-678-2769). To get a STAR code, they will need the physical address of the property and property identification information from their tax bill. 

• For properties outside of New York City, they will need the SWIS code and parcel numbers.  This information is available on their school tax bill or by contacting their local assessor. 
• For properties in New York City, they will need the borough, block and lot for the property.  This information is available on their New York City Department of Finance Statement of Account or at www.nyc.gov.
  

The Tax Department receives property information for homeowners enrolled in the STAR Exemption Program from the Office of Real Property Services (ORPS) for properties outside of New York City and from the New York City Department of Finance for properties in New York City.

Who do I call with STAR rebate questions?

Call the Tax Department at 1-877-6-STAR-NY (1-877-678-2769).