Official Lockport, NY Government & Tourism Information ~ Erie Canal Locks & Flight of Five

STAR Exemption applications must be submitted to the Assessor's Office by March 1.

Residential Real Property Owners
One, Two or Three Family Homes, Townhouses, Condominiums, and Mixed Use Property (Mobile Home Owners Click Here). All or part of the property MUST be the applicant's primary residence.

A. Under 65 Years of Age - New Basic STAR
If you have never filed for a STAR exemption, you can do so here at the Assessor's office any time before March 1 to qualify for that year's exemption. If you are under 65 years of age, and you meet the residency requirements, you are eligible for the Basic STAR exemption. We will need the signatures of anyone whose name is on the deed for the property. For example, if a husband and wife are both on the deed for a home, we need both signatures on the STAR form.

B. Over 65 Years of Age - New Enhanced STAR
If you are over 65 years of age, earn less than $74,000 a year and meet the residency requirements, you are eligible for the Enhanced STAR exemption. The deadline for turning 65 is December 31 of the current year. However, the filing deadline remains the same, so make sure you file before March 1 of the following year.

We will need the following things from you:

Proof of age - A driver's license or birth certificate. If the property is owned by husband and wife or by siblings, at least one spouse or sibling must be 65 years of age before December 31.
Proof of Income - We will need to make a copy of the first two pages of your 2008 tax returns. Please make sure that your Social Security information shows on the return on line 20a. If it does not, we will need to see the 1099 form that was sent to you by Social Security. All owners must provide proof of income.
If you do not file an income tax return, we'll need to make copies of the 1099's you receive at the end of the year.

C. If you already have the Basic Star Exemption, you do NOT need to reapply unless:You move to another home. See section A above.

You are turning 65 this year and will become eligible for the enhanced STAR. Note: No matter when your 65th birthday falls during the year, you most file the exemption before March 1st. See conditions in section B above.

D. If you already have the enhanced STAR (which applies to residents who are 65 years of age or older and whose income is less than $74,000 a year or less), and you do not live in a mobile home park, you must reapply every year, [unless you have signed up for the Income Verification Program. For the form and instructions, please Click Here (pdf)

We will send you an application in the mail at the beginning of January. If you are leaving town and need to file before then, you can do so here at the Assessor's office.

We will need the following from you:

Proof of Income - We will need to make a copy of the fist two pages of your most recent tax returns. Please make sure that your Social Security information shows on the return on line 20a. If it does not, we will need to see the 1099 form that was sent to you by Social Security.
If you do not file an income tax return, we'll need to make copies of the 1099's you receive at the end of the year.

E. Mobil Home Owners ONLY
The following sections apply to the residents of mobile home parks ONLY.

1. If you live in a mobile home park in the Town of Lockport and you have never applied for the STAR exemption, you can do so here at the Assessor's office. The only thing we'll need from you is proof of ownership, which includes a Bill of Sale or Title. All owners will need to sign the STAR form.

2. If you live in a mobile home park, and you already have STAR, you do NOT need to re-apply.

You can obtain further information about the STAR exemption at www.orps.state.ny.us