Department of Taxation and Finance
                             Office of Real Property Tax Services
                                                                                                                                  RP-425-IVP
                                                                                                                                                          (7/23)
                             Supplement to Form RP-425-E
                             Mandatory for all Enhanced STAR Applicants

When applying for the Enhanced STAR exemption, you must submit this form to your assessor along 
with your Enhanced STAR application form and proof of income. For more information, see page 3.

Name(s) of owner(s) (If a property is held in trust or under a life estate, enter names of the trust beneficiaries or life tenants.)

Location of property (street address; include unit number)                                     Mailing address of owner(s) (number and street - include unit number - or PO Box)

City, town, or village                          State        ZIP code                          City, village, or post office          State    ZIP code

School district                                                                                Daytime contact number             Evening contact number

Property identification: Tax map number or section/block/lot (see tax bill or assessment roll) Email address

 Is this property held in a:                                               If the property is held in a trust, what is the legal name of the trust?
 Trust?              Yes                     No
 Life estate?      Yes                    No

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.

Authorization
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 less than or equal to the applicable annual income standard for 
purposes of the Enhanced STAR exemption.
First owner information – Provide information for every owner, and any spouse even if not an owner.
First name and middle initial                                              Last name                                                                      Suffix 

Social Security number                                       Date of birth (mm/dd/yyyy)                               Is this your primary residence?
                                                                                                                                  Yes                No
Mark all that apply:   Owner                   *Spouse of an owner         *Sibling of another owner            * Provide name(s) of spouses and siblings below.
Name(s) and relationship(s) of spouse or sibling/owner:

Income information for first year of application (see instructions):
 Calculated income $                                                       Tax year                                               Income documentation (mark one below):
          Federal Form 1040                                  NYS Form IT-201                                Form RP-425-Wkst (see instructions)
Filing status:  Single        Married filing joint                 Married filing separate                  Head of household         Qualifying widow(er)
Signature                                                                                                                     Date

(continues on page 2)
For assessor’s use only
 Municipal code                                 0  0         Ownership code (Enter  Mor  Cif this property is a mobile home or a cooperative) 

Page 2 of 3    RP-425-IVP (7/23)
Additional owner or spouse information – Provide information for every owner, and any spouse even if not an owner.
First name and middle initial                                       Last name                                                           Suffix 

Social Security number                           Date of birth (mm/dd/yyyy)                   Is this your primary residence?
                                                                                                                Yes              No
Mark all that apply: Owner      *Spouse of an owner                 *Sibling of another owner * Provide name(s) of spouses and siblings below.
Name(s) and relationship(s) of spouse or sibling/owner:

Income information for first year of application (see instructions):
 Calculated income $                                                Tax year                       Income documentation (mark one below):
          Federal Form 1040                        NYS Form IT-201                            Form RP-425-Wkst (see instructions)
Filing status: Single         Married filing joint     Married filing separate                Head of household     Qualifying widow(er)
Signature                                                                                      Date

Additional owner or spouse information – Provide information for every owner, and any spouse even if not an owner.
First name and middle initial                                       Last name                                                           Suffix 

Social Security number                           Date of birth (mm/dd/yyyy)                   Is this your primary residence?
                                                                                                                Yes              No
Mark all that apply: Owner      *Spouse of an owner                 *Sibling of another owner * Provide name(s) of spouses and siblings below.
Name(s) and relationship(s) of spouse or sibling/owner:

Income information for first year of application (see instructions):
 Calculated income $                                                Tax year                       Income documentation (mark one below):
          Federal Form 1040                        NYS Form IT-201                            Form RP-425-Wkst (see instructions)
Filing status: Single         Married filing joint     Married filing separate                Head of household     Qualifying widow(er)
Signature                                                                                      Date

Additional owner or spouse information – Provide information for every owner, and any spouse even if not an owner.
First name and middle initial                                       Last name                                                           Suffix 

Social Security number                           Date of birth (mm/dd/yyyy)                   Is this your primary residence?
                                                                                                                Yes              No
Mark all that apply: Owner      *Spouse of an owner                 *Sibling of another owner * Provide name(s) of spouses and siblings below.
Name(s) and relationship(s) of spouse or sibling/owner:

Income information for first year of application (see instructions):
 Calculated income $                                                Tax year                       Income documentation (mark one below):
          Federal Form 1040                        NYS Form IT-201                            Form RP-425-Wkst (see instructions)
Filing status: Single         Married filing joint     Married filing separate                Head of household     Qualifying widow(er)
Signature                                                                                      Date

                                                                                 RP-425-IVP (7/23) Page 3 of 3

                                                    Instructions

You must include this form when applying or                  Privacy notification
reapplying for the Enhanced STAR exemption.                  The Privacy Act of 1974 requires us to advise you 
                                                             that the law which allows us to ask for your Social 
General information                                          Security numbers is New York Real Property Tax Law 
To apply for the Enhanced STAR exemption, submit             section 425 (4)(b). It is mandatory that you furnish your 
this application and Form RP-425-E, Application for the      Social Security numbers. Once you furnish them, they 
Enhanced STAR Exemption to your assessor.                    will be forwarded to the New York State Department of 
                                                             Taxation and Finance, which will use them to verify, or 
You must also provide proof of income as described on 
                                                             attempt to verify, whether your income is greater than the 
the above forms.
                                                             applicable income standard for purposes of the Enhanced 
When submitting this form, you must supply the Social        STAR exemption. If you do not furnish your Social 
Security numbers of all owners of the property and of any    Security numbers, you will be unable to receive an 
owner’s spouse who resides on the premises.                  Enhanced STAR exemption.
If your income in any given year is high enough to 
disqualify you from the Enhanced STAR exemption for 
that year, New York State will continue to check your 
income in subsequent years. If you qualify again in a 
future year, you will again receive the Enhanced STAR 
exemption. You do not need to reapply.
In the first year, the assessor will verify your eligibility 
based on the income information you provide (see Income 
information). 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.
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 
www.nassaucountyny.gov (search: STAR). Submit 
both forms to the address on page 2 of Nassau County’s 
application.

Income information
This is the income that the assessor will use to verify your 
eligibility in your first year of applying for the Enhanced 
STAR exemption.
• Calculated income – Refer to Proof of income for 
  STAR purposes on page 3 of Form RP-425-E for 
  instructions on how to calculate income.
• Tax year – Income is based on the tax year two years 
  prior to the year for which you are applying for an 
  exemption. For example, if you are applying for an 
  Enhanced STAR exemption for the 2024-2025 school 
  year, income is based on the 2022 tax year.
• Income documentation – Indicate the income tax form 
  that was used to document income. If you did not file 
  a federal or New York State income tax return for the 
  required year, complete Form RP-425-Wkst, Income 
  for STAR Purposes Worksheet, and submit it with 
  Form RP-425-E and this form.