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RP-467-Rnw (11/18) Department of Taxation and Finance Office of Real Property Tax Services Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens To be filed with your local assessor by taxable status date. Do not file this form with the Office of Real Property Tax Services. 1 Property identification (see tax bill or assessment roll) Tax map number or section/block/lot 2 Since filing your application last year, fully describe in the lines below any changes in: a title to the property (due to death, addition or deletion of owner); b legal residence or occupancy of the property (e.g. confinement of owner in hospital or nursing home, divorce, legal separation or abandonment by spouse); or c use of residence for other than residential purposes (store, office, farm, etc.). d Children of owners, tenants or leaseholders living on the premises attending public school grades pre-K-12; if so, give the name and location of the school or schools, and state whether such child or children were brought into the property in whole or in substantial part for the purpose of attending a particular school within the school district. Mark an X in the box if there has been no change in items a, b, c, and d above Explanation of changes that have occurred as indicated on line 2 (attach additional sheets if necessary). 3 Did the owner or spouse file a federal or New York State income tax return for the preceding year? If Yes, attach a copy of the Yes No New for 2019. This form no longer serves as the application for the Enhanced STAR exemption. This form may only be used to apply for the partial tax exemption for real property of senior citizens. It may not be used to apply for the Enhanced STAR exemption, which is a separate exemption. To renew your Enhanced STAR exemption, you must file Forms RP-425-Rnw, Renewal Application for Enhanced STAR Exemption for the 2019-2020 School Year, and RP-425-IVP, Supplement to Forms RP-425-E and RP-425-Rnw, with your assessor by taxable status date. You may obtain those forms from your assessor or download them from www.tax.ny.gov. Name of applicant(s) Mailing address (number and street or PO box) Location of property (street address) City, village, or post office State ZIP code City, village, or post office State ZIP code Daytime contact number Evening contact number Email address (optional) School district (continued) ---PAGE BREAK--- Page 2 of 2 RP-467-Rnw (11/18) 4a Total income of owner(s) and spouse(s) (add all income sources) 4a 4b Of the income on line 4a, how much, if any, was used to pay for an owner’s care in a residential health care facility? Attach proof of amount paid; enter 0 if not applicable (see instructions) 4b 4c Subtract line 4b from line 4a 4c 5 If a deduction for unreimbursed medical and prescription drug expenses is authorized by any of the municipalities in which property is located (contact assessor for information), complete the following: 5a Unreimbursed medical and prescription drug costs (be sure to deduct any amounts reimbursed by insurance) 5a 5b Subtotal income of owner(s) and spouse(s) (line 4c minus line 5a) 5b 6 If a deduction for veteran’s disability compensation is authorized by any of the municipalities in which the property is located, complete the following: Veteran’s disability compensation received. Attach proof; enter 0 if not applicable 6 7 Total income of owner(s) and spouse(s) (line 5b subtotal minus line 6) 7 8 Certification I (we) certify that all statements made on this application are true and correct to the best of my (our) belief. I (we) understand that any willful false statement of material fact will be grounds for disqualification from further exemption for a period of five years, and a fine of not more than $100. Signature (If more than one owner, all must sign) Marital status Phone number Date This Area for Assessor’s Use Only Assessor’s signature Date Date renewal application filed Approved Disapproved Exemption applies to taxes levied by or for: City/Town % County % School % Village % Names of owner(s) and spouse(s) Source of income Amount of annual income 4 Provide the income of each owner and spouse of each owner for the calendar year immediately preceding the date of application, except for an owner who is absent from the residence due to divorce, legal separation, or abandonment. Attach additional sheets if necessary. See Form RP-467-I, Instructions for Form RP-467, for income to be included. ---PAGE BREAK--- RP-425-Rnw (10/18) Department of Taxation and Finance Office of Real Property Tax Services Renewal Application for Enhanced STAR Exemption for The 2019-2020 School Year If you received an Enhanced STAR exemption on your 2018-2019 school tax bill and wish to continue receiving the exemption for the 2019-2020 school year, you must submit this form to your assessor along with: • Form RP-425-IVP, Supplement to Forms RP-425-E and RP-425-Rnw, and • proof of income. For help completing this form, see the instructions on page 2. Attach additional sheets if necessary. Name(s) of owner(s) Mailing address of owner(s) (number and street or PO Box) Location of property (street address) City, village, or post office State ZIP code City, town, or village State ZIP code Daytime contact number Evening contact number School district E-mail address Tax map number of section/block/lot: Property identification (see tax bill or assessment roll) 1 Is the total 2017 combined income of all the owners, and of any owners’ spouses residing on the premises, $86,300 or less? (See Income for STAR purposes on page Yes No Note: If Yes, you must attach a copy of the 2017 federal or 2017 state income tax returns for all owners, including nonresident owners. If your assessor needs tax schedules and tax form attachments they will contact you. If you weren’t required to file a federal or New York State income tax return for 2017, complete Form RP-425-Wkst, Income for STAR Purposes Worksheet, and submit it to the assessor. If No, then you do not qualify for the Enhanced STAR exemption. 2 Do you or your spouse own another property that is either receiving a STAR exemption in New York State or a residency-based tax benefit in another state, such as the Florida Homestead exemption? Yes No If Yes, then you do not qualify for the Enhanced STAR exemption on this property. Signature Date Signature Date Return this form with Form RP-425-IVP to your local assessor by taxable status date (see Deadline on page Certification Caution: Anyone who misrepresents his or her primary residence, age, or income: • will be subject to a penalty of the greater of $100 or 20% of the improperly received tax savings • will be prohibited from receiving the STAR exemption for six years, and • may be subject to criminal prosecution. I (we) certify that all of the above information is correct, that I (we) own the property listed above and it is my (our) primary residence and that my (our) 2017 income was less than $86,300. I (we) understand it is my (our) obligation to notify the assessor if I (we) relocate to another primary residence and to provide any documentation of eligibility that is requested. All resident owners must sign and date this form. ---PAGE BREAK--- Page 2 of 2 RP-425-Rnw (10/18) Instructions New for 2019 You must submit Form RP-425-IVP with this form when reapplying for the Enhanced STAR exemption. General information The Enhanced New York State School Tax Relief (STAR) exemption reduces the school tax liability for qualifying senior citizens by exempting a portion of the value of their home from the school tax. To qualify, the home must be: • owner-occupied, and • the homeowner’s primary residence. The combined 2017 income of the owners and spouses who reside on the property must not exceed $86,300, and it must have had a STAR exemption on the same property for the 2015-2016 school year. Deadline: You must file this application and Form RP-425-IVP with your local assessor on or before the applicable taxable status date, which is generally March 1. • In Westchester towns it is either May 1 or June 1; • In Nassau County it is January 2; • In the Villages of Bronxville and Kiryas Joel it is January 1; and • In cities, check with your assessor. For further information, ask your local assessor. Visit our website or your locality’s website to find your local assessor’s contact information. Do not file this form with the New York State Department of Taxation and Finance or the Office of Real Property Tax Services. Application instructions Print the name and mailing address of each person who owns the property, including any non-resident owners. (If the title to the property is in a trust, the trust beneficiaries are deemed to be the owners for STAR purposes.) There is no single factor which determines whether the property is your primary residence, but the assessor will consider factors such as voting location, automobile registrations, and the length of time you occupy the property each year. The assessor may ask you to provide proof of residency and ownership. For the enhanced exemption, proof of age may also be required. You can find the parcel identification number on either the assessment roll or your tax bill. Income for STAR purposes Use the following table to identify the line references on 2017 federal and state income tax forms. Do not use your 2018 tax forms. If you weren’t required to file a federal or New York State income tax return for 2017, complete Form RP-425-Wkst, Income for STAR Purposes Worksheet, and submit it to the assessor along with this form and Form RP-425-IVP. Form number Title of income tax form Income for STAR purposes IRS Form 1040 U.S. Individual Income Tax Return Line 37 minus line 15b adjusted gross income minus taxable amount (of total IRA distributions) IRS Form 1040A U.S. Individual Income Tax Return Line 21 minus line 11b adjusted gross income minus taxable amount (of total IRA distributions) IRS Form 1040EZ Income Tax Return for Single and Joint Filers With No Dependents Line 4 only adjusted gross income (No adjustment needed for IRAs.) NYS Form IT-201 Resident Income Tax Return Line 19 minus line 9 federal adjusted gross income minus taxable amount of IRA distributions This Area for Assessor’s Use Only Date application received: Proof of age: Yes No Proof of income: Yes No Proof of residency: Yes No Form RP-425-IVP received: Yes No Approved: Yes No Assessor’s signature Date ---PAGE BREAK--- Department of Taxation and Finance Office of Real Property Tax Services Supplement to Forms RP-425-E and RP-425-Rnw Mandatory for all Enhanced STAR Applicants RP-425-IVP (9/18) When applying or reapplying for the Enhanced STAR exemption, you must submit this form to your assessor along with your initial or renewal Enhanced STAR application form, whichever is applicable, and proof of income. For more information, see page 2. I (we) authorize the New York State Department of Taxation and Finance to annually verify, using my (our) Social Security number(s) supplied below, whether my (our) income is greater than the applicable annual income standard for purposes of the Enhanced STAR exemption. Property identification: Tax map number or section/block/lot (see tax bill or assessment roll) Location of property (street address) Unit number City, town, or village State ZIP code Contact name Phone number Email address Location of property Authorization First name Last name Social Security number Signature M.I. Please print the names of all owners and resident spouses All owners of the property, and any owner’s spouse who resides on the premises, must provide their Social Security numbers and sign the authorization below. Failure to do so will result in denial of the Enhanced STAR exemption. For assessor’s use only Municipal code 0 0 Ownership code (Enter M or C if this property is a mobile home or a cooperative) ---PAGE BREAK--- Page 2 of 2 RP-425-IVP (9/18) Instructions New for 2019 You must include this form when applying or reapplying for the Enhanced STAR exemption. General information To apply or reapply for the Enhanced STAR exemption, submit this application and the appropriate form below to your assessor: • Form RP-425-E, Application for the Enhanced STAR Exemption for the 2019-2020 School Year, or • Form RP-425-Rnw, Renewal Application for Enhanced STAR Exemption for the 2019-2020 School Year. You must also provide proof of income as described on the above forms. Note: Only senior citizens who were previously receiving the Basic STAR exemption are eligible to submit Form RP-425-E. When submitting this form, you must supply the Social Security numbers of all owners of the property and of any owner’s spouse who resides on the premises. In the first year, the assessor will verify your eligibility based on the income information you provide. In the following years, the New York State Department of Taxation and Finance will verify your income eligibility. You will not need to reapply for the exemption or provide copies of your tax returns to your local assessor. The Tax Department will not disclose your income to the assessor. It will only disclose whether or not your income is below the applicable income standard. Participants are not required to reapply annually for the exemption but are requested to advise the assessor if the property is no longer their primary residence or if the ownership of the property has changed. Nassau County homeowners: Complete Form RP-425-IVP along with the county’s Enhanced STAR Property Tax Exemption Application, which is available at Nassau County’s website at (search: STAR). Submit both forms to the address on page 2 of Nassau County’s application. Privacy notification The Privacy Act of 1974 requires us to advise you that the law which allows us to ask for your Social Security numbers is New York Real Property Tax Law section 425 It is mandatory that you furnish your Social Security numbers. Once you furnish them, they will be forwarded to the New York State Department of Taxation and Finance, which will use them to verify, or attempt to verify, whether your income is greater than the applicable income standard for purposes of the Enhanced STAR exemption. If you do not furnish your Social Security numbers, you will be unable to receive an Enhanced STAR exemption.