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Third Party Tax Notification

Real Property Tax Service Agency
Eric Axelsen, Director

 

 

To be eligible for this program:

  • An applicant must be owner occupant of the residential property for which third party notification is sought.

  • The residential property may not contain more than three dwelling units.

  • Applicants must be sixty five years of age or disabled.

  • Must apply for the notification on a form prescribed by the State Board of Real Property Services - (RP923). (Note:  To download the form, please visit http://www.tax.ny.gov/pdf/current_forms/orpts/rp923_fill_in.pdf.

  • Must submit form to the tax collector.

  • Applicant must designate a third party to receive duplicate tax statements and delinquent notifications.

  • Third party must agree to such designation.

Disabled applicants are:

  1. Persons with physical or mental impairments which limits one or more major life activities.

  2. Persons with a record of such impairment.

  3. Regarded to have such impairment as certified by a NYS licensed physician.

Date to File:

Forms must be filed prior to the date set by municipal corporations for the submittal of such forms - contact your tax collector.

Effects of the program:

Tax collectors and Tax Enforcement Officers will maintain lists of persons to receive third party notifications for current or delinquent taxes. These lists will remain in effect until such time as there is a change in property ownership, or the owner, administrator or executor of the estate notifies the collecting officer in writing that the third party notification should be discontinued.

Third parties are not responsible for the payment of taxes or delinquencies, they should check on the owner to be sure he or she has received the tax notices and assure that tax payments are made.

Forms are available from all tax collectors or the Real Property Tax Service Agency.

Third Party Notice for Persons Eligible for the Enhanced STAR Program

In December 2001, a new law regarding the administration of the STAR Program took effect. The new law (chapters 233 and 555 of the Laws of 2001) may require action on the part of the school district. This law provides that a taxpayer who is eligible for the Enhanced STAR exemption may designate an adult third party to receive an annual notice from the school district regarding the filing deadline for the Enhanced STAR exemption application.

A taxpayer request for third party notification must be submitted to the school district no later than 60 days before the first taxable status date to which it is to apply. (Most municipalities' taxable status date is March 1, except for municipalities in Nassau, Erie and Westchester counties and many cities in other counties) However, a school district can decide to waive this time deadline.

Once a "third party notification" form has been filed, the school district must annually notify the third party, at least 30 days prior to taxable status date, of the approaching filing deadline for the Enhanced STAR exemption application. (A municipality's taxable status date is the deadline to apply for the STAR exemption)

The notification from the school district should read substantially as follows:

"On behalf of (identify senior citizen or citizens), you are advised that his, her or their renewal application for the Enhanced STAR exemption must be filed with the assessor no later than (enter date). You are encouraged to remind him, her or them of that fact, and to offer assistance if needed, although you are under no legal obligation to do so. Your cooperation and assistance are greatly appreciated."

A school district's obligation to mail a Notice will cease if the eligible taxpayer cancels the request or ceases to qualify for the Enhanced STAR exemption. In addition, the failure to mail a Notice, or failure of the third party to receive a Notice, "shall not affect the validity of the collection or enforcement of taxes on property owned by such senior citizen."

Enclosed please find a supply of Form RP-425-Third Party Notice. The form can be photocopied if additional copies are needed. You are not required to mail this form to any taxpayers unless requested. The form will also be available on our Agency's STAR page at: http://www.tax.ny.gov/pdf/current_forms/orpts/rp425tpn_fill_in.pdf. If you have any questions, please contact the Real Property Tax Service Agency at 845-486-2140.


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