STAR Property Tax Rebate Program

Deadline extended! New deadline is Mon. Dec. 31, 2007.

Millions of New York homeowners are eligible for the 2007 Middle Class STAR Rebate. This year’s rebate checks are based on the local property tax burden and the owners’ income levels.

In late August, Chautauqua County residents should start receiving letters from the NYS Department of Taxation and Finance, providing details on how to apply.  Eligible homeowners must wait to receive this information before applying.

To apply, homeowners need to:

• verify the information provided,
• enter the names and social security numbers for all owners and their spouses, and
• submit the application by mail or online at www.nystax.gov.

The online application process is fast, free and secure. Additional information is available toll-free at

(877) 6-STAR NY

(877) 678-2769.

Senior citizens who are property owners and receive an enhanced STAR exemption on their 2007-08 tax bill will receive a rebate check automatically. Therefore these enhanced (senior) STAR recipients need not apply. For seniors with enhanced STAR, no application is required.

Q. What is the 2007 Middle Class STAR Rebate Program?

A. The 2007 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 Middle Class STAR 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, as 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.
• In either case, the rebate check is in addition to any tax relief homeowners receive as a reduction of their school tax bills under basic or enhanced STAR.

Q. How do I qualify for the rebate program?

A. As a homeowner, you qualify if you:

• Get the basic STAR property tax exemption for the 2007-08 school tax year. Chautauqua County homeowners can verify this by finding the basic STAR exemption on the school tax bill. Homeowners who received the notification letter from the Tax Department with the pre-printed application are enrolled in the STAR Program and are receiving a basic STAR exemption on the 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 December 31, 2007 - new extended deadline!

NOTE: You do not qualify for a rebate check if you are a renter, business or for any second home that you may own.

Attention, senior citizens: If you receive enhanced STAR, no application is necessary.

For answers to more frequently asked questions, visit www.nystax.gov and select the link to the 2007 Middle Class STAR Rebate Program.