2017 STAR Credit

Program Implementation

May 2017

Agenda

Shared goal

Overview of 2017 STAR credit process

Legislative changes

Programmatic improvements for 2017

How you can help on behalf of your property owners

Expanded Implementation Guide

2

Shared Goal

To provide accurate STAR credits to eligible

homeowners before the due date for school taxes.

To help us accomplish this goal, your participation and data

are absolutely critical.

3

2017 STAR Credit Process Overview

Timeline

The following timeline is an example of a community:

that uses the standard assessment calendar

where the school district levies taxes on September 1.

5

Throughout the Year

New STAR applicants register for the STAR credit.

The Tax Department uses:

the information property owners provide to make initial

eligibility determinations, and

automated systems to match the information to income

tax data

6

May: Tentative Rolls

The assessor or county RPT director sends tentative

assessment rolls.

The Tax Department uses roll data to:

verify that STAR registrants aren’t receiving a STAR

exemption, and

estimate credit amounts.

7

May: Mobile Home and Co-op Data

The assessor or county RPT director sends mobile home

and co-op unit spreadsheets to the Tax Department.

Include ALL individual units that aren’t separately identified on the

assessment roll.

The Tax Department uses the data to:

confirm the information provided when the property owner registered;

ensure the property owner is not receiving a STAR exemption; and

estimate the STAR credit amount.

8

May: Standardize Naming Conventions

The assessor or county RPT director standardizes the

way STAR exemptions are identified on their roll files.

The Tax Department can then efficiently confirm that

property owners are not receiving a STAR exemption on

their school tax bill.

9

July

The assessor or county RPT director sends final

assessment rolls to the Tax Department.

The Tax Department:

compares the roll data to the information provided by

property owners who registered for the STAR credit since

the tentative roll was filed, and

reviews the impact of any changes between the tentative

and final rolls.

10

August

A school district official sends school tax rates to the Tax Department.

The Tax Department uses the rates to calculate preliminary STAR

credit amounts.

August 10: the Tax Department provides lists of STAR credit recipients

The assessor or county RPT director uses lists to update roll files

The school tax bill processor:

• applies STAR credit guidelines to their tax billing process; and

• confirms that STAR naming conventions are standardized on tax bill

extracts.

11

September

On September 1:

• the Tax Department begins issuing STAR credit

checks, and

• the school district issues tax bills.

By September 10, a school district official sends the

school tax bill data file to the Tax Department.

The Tax Department uses the tax bill data to confirm the

credit amounts and calculate any necessary adjustments.

12

Legislative Changes Impacting

Local Processes

New Tax Bill Language

Language on school tax bills for STAR credit recipients must

now read:

An estimated STAR check will be mailed to you upon

issuance by the NYS Tax Department. Any overpayment or

underpayment can be reconciled on your next tax return or

STAR credit check.

Two codes are no longer necessary; you will only use 99999

this year.

Local officials no longer need to calculate credit amounts or

include the amounts on the bills.

14

Local Official Notification of Eligible Lists

The law requires the Tax Department to provide local

officials lists of homeowners who qualify for the STAR

credit changes at least 20 days before the school levy date.

The goal remains to make the lists available at least 30

days prior to the levy date.

15

Taxable Assessed Values for Co-ops

Assessors and county RPT directors are now required to include

the taxable assessed value (TAV) before the reduction for

STAR of each co-op unit on their co-op spreadsheets.

This ensures that co-ops don’t receive STAR credits that

exceed the equivalent STAR exemption savings amount.

The query-enabled spreadsheet automatically includes TAV.

Users of the manual load spreadsheet must calculate the TAV

(before the reduction for STAR), and include it on the spreadsheet.

16

Disclosure to Local Officials

The Tax Department is now authorized to disclose to

assessors and county RPT directors the names and

addresses of individuals who have applied for or are

receiving the STAR credit.

The information is confidential and not subject to FOIL.

Assessors and county RPT directors cannot share this

data with anyone but the property owners.

17

Programmatic Changes

New Online Registration Application

The new application will:

reduce processing delays resulting from incomplete data;

greatly reduce cases where property owner couldn’t find their

specific property;

handle mobile homes, co-ops, life estates and trusts separately;

reduce duplicate registrations;

request additional income data (similar to that collected on the

STAR worksheet) if the taxpayer didn’t file a 2015 income tax return.

19

Improved Processing

Last year, a high percentage of checks required staff-

intensive manual processing.

This year:

we’ll process the vast majority of checks programmatically; and

begin issuing credit payments before tax bills are issued.

20

Working with Local Officials

Additional staff for:

• education

• outreach

• technical assistance

Expanded Implementation Guide

New landing page for assessors and county RPT directors

Coming soon: new hotline for local officials

21

How You Can Help

Working Together

We greatly appreciate your assistance to help us issue

prompt and accurate checks.

Please complete the following steps as early as possible,

and no later than the deadlines provided.

23

Assessors and County RPT Directors

Transmit tentative and final assessment rolls within 10 days of

filing each roll.

Send mobile home and co-op spreadsheets:

• by May 22 where the tax levy date is before October

• Nassau County by June 10

• Suffolk County by August 15

Standardize STAR exemption naming conventions in May.

Update the roll file with STAR credit recipients before the

processing tax bills.

24

School Tax Bill Processors

Before processing tax bills:

apply STAR credit guidelines to your tax billing process, and

confirm that STAR exemption naming conventions are

standardized on tax bill extracts

25

School District Officials

Send school tax rates to the Tax Department as soon as

possible, and no later than seven days after determining

the rate.

Send school tax bill data to the Tax Department within 10

days of issuing tax bills.

26

Expanded Implementation Guide

Bookmarks

Landing page for local officials

STAR information for local officials

STAR Credit Implementation Guide

28

What’s New

One-stop shop for local officials

Detailed instructions for each step of the process

Available earlier in the cycle

29

What’s New: Downloads

Mobile home and co-op spreadsheets

• RPSLoadCoop

• RPSLoadMH

• Manual load

New script to standardize STAR exemption

naming conventions

30

What’s New: Downloads

School tax rate data spreadsheet

Tools for sending school tax bill data:

• cover sheet

• RPS160D laser bill extract

• standard data file layout

31

What’s New: Timelines and Contact Info

Contact information for local officials

Timelines for local officials, including those that use

non-standard calendars:

• Summary

• Assessors and county RPT directors

• School district officials

• School tax bill processors

32

Efficiency ● Integrity ● Fairness