N.Y. Real Property Tax Law § 425 (Basic & Enhanced STAR)
N.Y. Real Property Tax Law § 425 establishes the School Tax Relief (STAR) program, providing Basic STAR for owner-occupants of 1-3 family homes, condos, or cooperative apartments whose combined income is at or below the statutory limit on their primary residence, and Enhanced STAR, a larger benefit for resident owners age 65+ meeting a lower, annually adjusted income limit. New applicants receive the benefit as a STAR credit (a check) from the NY State Department of Taxation and Finance rather than a property tax exemption; in NYC the Department of Finance administers pre-existing STAR exemptions, and for co-ops the assessor calculates per-unit STAR savings and provides the breakdown to the cooperative corporation's manager so credits are allocated to eligible resident-shareholders.
19 RCNY Chapter 23 (Rules Relating to the Real Property Transfer Tax)
N.Y. Real Property Tax Law § 467-a
N.Y. Real Property Tax Law § 467-a; N.Y.C. Admin. Code § 11-245.4; 19 RCNY Ch. 50
N.Y. Real Property Tax Law §§ 489-aaaaaa to 489-kkkkkk; NYC Admin. Code §§ 11-268 to 11-278; 19 RCNY Ch. 36
N.Y. Real Property Tax Law Art. 18 §§ 1801-1806 (esp. § 1802 classification, § 1805 assessment increase caps)
NY Real Property Law § 333 (Real Property Transfer Report — Form RP-5217NYC)
Pin a building and we'll surface every amendment, effective-date change, and filing deadline as it happens.