All homeowners receiving a Basic STAR property tax exemption must register with the New York State Tax Department in order to receive the exemption in year 2014 and after. The registration requirement is not satisfied by your original application to your local assessor.

Senior Citizens receiving the Enhanced STAR property tax exemption are not affected by this new requirement and do not need to register.

The STAR exemption is available for owner-occupied, primary residences where the combined income of resident owners and their spouses is $500,000 or less.

To complete the registration process, you will need to know the following:

• the STAR code at the top of this page;
• the social security numbers of all owners of the above property (and their spouses);
• whether the 2012 combined income of resident owners and their spouses was $500,000 or less;
• information about any residency-based exemptions in other states received by any of the resident owners..

The registration deadline is December 31, 2013. Homeowners who do not register will not receive the STAR exemption in 2014.

visit our Web site at www.tax.ny.gov or call the New York State Tax Department (not your local assessor) at (518) 457-2036.