Meeting materials July, 29 2026 –11:00 A.M.
Table of contents
| Topic | Page |
|---|---|
| Agenda | 003 |
| Topic | Page |
|---|---|
| Prior Meeting Minutes | 006 |
| Topic | Page |
|---|---|
| STAR Exemption Appeals – General Discussion | 011 |
| STAR Exemption Appeals – Specific Cases | Page |
|---|---|
| STAR Memorandum 26-STR-36 | 014 |
| Resolution 26-STR-36 | 016 |
| STAR Memorandum 26-STR-37 | 026 |
| Resolution 26-STR-37 | 028 |
| STAR Memorandum 26-STR-38 | 041 |
| Resolution 26-STR-38 | 043 |
| STAR Memorandum 26-STR-39 | 054 |
| Resolution 26-STR-39 | 056 |
| STAR Memorandum 26-STR-40 | 064 |
| Resolution 26-STR-40 | 066 |
| STAR Memorandum 26-STR-41 | 074 |
| Resolution 26-STR-41 | 076 |
| STAR Memorandum 26-STR-42 | 087 |
| Resolution 26-STR-42 | 089 |
| STAR Memorandum 26-STR-43 | 102 |
| Resolution 26-STR-43 | 104 |
| STAR Memorandum 26-STR-44 | 113 |
| Resolution 26-STR-44 | 115 |
| STAR Memorandum 26-STR-45 | 122 |
| Resolution 26-STR-45 | 124 |
| STAR Memorandum 26-STR-46 | 137 |
| Resolution 26-STR-46 | 139 |
| STAR Memorandum 26-STR-47 | 151 |
| Resolution 26-STR-47 | 153 |
| STAR Memorandum 26-STR-48 | 163 |
| Resolution 26-STR-48 | 165 |
| STAR Memorandum 26-STR-49 | 179 |
| Resolution 26-STR-49 | 181 |
| STAR Memorandum 26-STR-50 | 189 |
| Resolution 26-STR-50 | 191 |
| STAR Memorandum 26-STR-51 | 201 |
| Resolution 26-STR-51 | 203 |
| STAR Memorandum 26-STR-52 | 212 |
| Resolution 26-STR-52 | 214 |
| STAR Memorandum 26-STR-53 | 226 |
| Resolution 26-STR-53 | 228 |
| STAR Memorandum 26-STR-54 | 239 |
| Resolution 26-STR-54 | 241 |
| STAR Memorandum 26-STR-55 | 249 |
| Resolution 26-STR-55 | 251 |
Notice
State Board of Real Property Tax Services
will meet on
July 29, 2026 – 11:00 A.M.
The meeting will be conducted by videoconference at the following locations:
New York State Tax Department
Office of Real Property Tax Services Central Office
299 Old Niskayuna Rd. Wade Rd. Conference Room C4
Latham, NY 12110
New York State Tax Department
ORPTS Western Regional Office
Genesee County Building 2
3837 West Main Street Road
Batavia, NY 14020
New York State Tax Department
Buffalo District Office
77 Broadway
Buffalo, NY 14203
New York State Tax Department
ORPTS Southern Regional Office
44 South Broadway, 6th Floor
White Plains, NY 10601
New York State Tax Department
ORPTS Central Regional Office
333 E Washington St.
Syracuse, NY 13202
Board members will be physically present at the Batavia, Buffalo, Syracuse, and White Plains locations. ORPTS staff will be physically present at the Latham location, as well as in the ORPTS regional offices. Members of the public may physically attend and observe the meeting from any of these locations. In addition, the meeting may be observed online via:
https://meetny-gov.webex.com/meetny-gov/j.php?MTID=mcbdc0e46182a30b2ea48354d6aa1d798
To access the meeting, call 1-415-527-5035 and use Access Code: 2825 072 2232
The materials that will be considered at the meeting (outside of executive session, if any) will be posted in advance of the meeting at:
https://rptboard.ny.gov/board-meetings/
Agenda
- State Board Administration – Minutes of June 3, 2026, State Board meeting
- STAR Exemption Appeals – General Discussion
- [The Board will be asked to discuss the individual appeals in Executive Session to protect the confidential information of appellants]
- Executive Session [Subject to the approval of the State Board] – Discussion of individual STAR Exemption Appeals
- STAR Exemption Appeals – Action on Resolutions
- Other Business
Conduct of meeting
All State Board meetings are open to the public and, within two weeks of the meeting, a link to the meeting recording will be published on the State Board of Real Property Tax Services webpage.
The Board’s functions include the determination of final special franchise assessments and values, railroad ceilings and State equalization rates where complaints were filed. Additionally, the Board hears and determines reviews relating to determinations of County equalization agencies and appeals from property owners who are dissatisfied with the Tax Department's final determination of STAR eligibility.
Adequate opportunity to comment on matters considered by the Board is available through hearings and written submissions. All written documents relating to items on the agenda are available to the Board members in advance of the meeting. The agenda is ordinarily available two weeks prior to a Board meeting.
Persons who wish to address the Board concerning a specific item on the agenda may request permission to do so by notifying the Assistant to the State Board at least seven days prior to the date of the meeting. The Board encourages individuals who wish to address the Board at the meeting to provide written comments concerning a specific item on the agenda prior to the meeting in accordance with the above schedule. This process allows the Board to adequately address interested individuals’ concerns. When addressing the Board, presenters are encouraged to limit statements to no more than ten minutes.
Services available upon request
To ensure that Board meetings are accessible to individuals with disabilities, services are available upon request if made the day before the Board meeting. For those attending the Board meeting who have hearing difficulties, an Assisted Listening System is available for use to amplify speakers’ voices, or an interpreter may be provided for those with deafness. For those watching the video of the Board meeting, closed captioning will be available. Please contact the Assistant to the State Board for these services.
Item I – Meeting minutes
Subject to approval by State Board
New York State Department of Taxation and Finance
State Board of Real Property Tax Services
Meeting of June 3, 2026
A meeting of the State Board of Real Property Tax Services was held via videoconference. The following members were present:
Scott Becker, Acting Chair
Robert Bick
David Moog
In addition, the following Departmental staff members were present:
Rachel Ingalsbe, Acting Secretary of the State Board, and Assistant Deputy Commissioner Real Property Tax Services
Joseph Gerberg, Legal Advisor to the State Board, Office of Counsel
Jane Glasser, Assistant to the State Board, Office of Real Property Tax Services
Erica Foley, Assistant to the State Board, Office of Real Property Tax Services
Tobias Lake, Associate Attorney, Office of Counsel
David Markey, Associate Attorney, Tax, Office of Counsel
Mary Malaty, Principal Accountant, Office of Real Property Tax Services
Courtney Schermerhorn, Administrative Assistant 1, Office of Real Property Tax Services
Rebecca Bellard, Associate Accountant, Office of Real Property Tax Services
ORPTS staff in attendance:
Laurie Albright, Real Property Analyst 1, Office of Real Property Tax Services
Jason Banish, Real Property Analyst 1, Office of Real Property Tax Services
Karla Bartholomew-Lacen, Associate Accountant, Office of Real Property Tax Services
Khristina Bretthauer, Real Property Analyst Trainee 1, Office of Real Property Tax Services
Petrina Castracani, Real Property Services Administrator 1, Office of Real Property Tax Services
Orazio Ciaschi, Real Property Analyst Trainee 2, Office of Real Property Tax Services
Jason Connor, Real Property Analyst 1, Office of Real Property Tax Services
Bridget Cooley, Real Property Analyst Trainee 1, Office of Real Property Tax Services
Patrick Dolen, Real Property Analyst Trainee 2, Office of Real Property Tax Services
Christine Douglass, Real Property Analyst 3, Office of Real Property Tax Services
Jayde Fatato, Real Property Analyst 1, Office of Real Property Tax Services
David Fish, Taxpayer Services Specialist Trainee 2, Office of Real Property Tax Services
Ronald Gainer, Jr. Real Property Analyst Trainee 2, Office of Real Property Tax Services
Geoffrey Gloak, Real Property Services Administrator 2, Office of Real Property Tax Services
Kayla Goyer, Business Systems Analyst 1, Office of Real Property Tax Services
Brian Hart, Real Property Analyst 1, Office of Real Property Tax Services
Zaid Hasan, Real Property Analyst 3, Office of Real Property Tax Services
Emily Kenna, Real Property Analyst 1, Office of Real Property Tax Services
Jeremy Kergel, Real Property Analyst 1, Office of Real Property Tax Services
Aaron Lesch, Real Property Analyst 3, Office of Real Property Tax Services
Kate Mastroianni, Real Property Analyst 1, Office of Real Property Tax Services
Jim McGovern, Real Property Analyst 3, Office of Real Property Tax Services
Matthew Mirabile, Taxpayer Services Specialist 2, Office of Real Property Tax Services
George Muller, Real Property Analyst 1, Office of Real Property Tax Services
Deborah Murphy, Taxpayer Services Specialist 1, Office of Real Property Tax Services
Margaret Owens, Real Property Services Administrator 1, Office of Real Property Tax Services
Jenee Pacheco, Senior Accountant, Office of Real Property Tax Services
Michael Pizziketti, Real Property Analyst Trainee 2, Office of Real Property Tax Services
Justin Quay, Real Property Analyst Trainee 2, Office of Real Property Tax Services
Marisa Riley, Real Property Analyst 1, Office of Real Property Tax Services
Matthew Shambo, Real Property Analyst 1, Office of Real Property Tax Services
Daria Scholten, Senior Accountant, Office of Real Property Tax Services
Ayman Suliman, Accountant Trainee, Office of Real Property Tax Services
Ethan Wechsler, Real Property Analyst Trainee 1, Office of Real Property Tax Services
Though the meeting was held by videoconference, the Board members were present in-person in one of the publicly accessible sites specified in the Meeting Notice, as follows:
- Mr. Becker was in the Tax Department’s District Office in Buffalo, New York.
- Mr. Bick was in the ORPTS Central Regional Office in Syracuse, New York.
- Mr. Moog was in the ORPTS Southern Regional Office in White Plains, New York.
The staff members who were present in-person at the specified sites were as follows:
- Ms. Ingalsbe, Ms. Glasser, Mr. Gerberg, Ms. Foley, Ms. Bellard, Ms. Owens, Mr. Gloak, Ms. Douglass, and Ms. Malaty were in the ORPTS Central Office in Latham, New York.
- Mr. Lesch, Mr. Wechsler and Mr. Ciaschi were in the ORPTS Central Regional Office in Syracuse, New York.
- Mr. Hasan and Ms. Riley were in the ORPTS Southern Regional Office in White Plains, New York.
The attendees who were present in-person at the specified sites were as follows:
- Mr. Mark McNamara, and Mr. Matthew Moses, Partners, Barclay Damon LLP; representing the complainant Champlain Hudson Power Express LLC, in the Tax Department’s District Office in Buffalo, New York.
- Mr. William Ryan, Jr. Attorney, Tabner, Ryan & Keniry, LLP, representing the City of Kingston, Town of Ulster and the Town of Esopus was in the ORPTS Central Office in Latham, New York.
The remaining attendees appeared remotely.
Meeting Minutes – June 3, 2026
Commissioner Becker called the State Board of Real Property Tax Services meeting to order at 11:05 AM.
Agenda Item No. I – State Board Administration - Amended Minutes of July 24, 2025, State Board meeting
On motion of Commissioner Moog, seconded by Commissioner Bick, Commissioner Becker stated that the minutes of July 24, 2025, Board meeting stand approved and are hereby adopted.
Agenda Item No. II - State Board Administration - Minutes of January 29, 2026, State Board meeting
On motion of Commissioner Becker seconded by Commissioner Moog, Commissioner Becker stated that the minutes of January 29, 2026, Board meeting stand approved and are hereby adopted.
Agenda Item No. III - State Full Values and Assessment – Final special franchise values
Commissioner Becker asked who would be coordinating the presentation of the general overview of the final special franchise values and Ms. Ingalsbe then turned the meeting over to Ms. Malaty, ORPTS’ Manager for Special Valuation and Fiscal Services, to present the Special Franchise Complaints and ORPTS’ position.
Ms. Malaty stated that five companies had filed a total of 57 complaints. Ms. Malaty shared that she believed representatives from two of the companies were present at the meeting and proposed to start with the complaints of those companies. The Board agreed.
Champlain Hudson Power Express LLC
Ms. Malaty began by discussing complaints 26-SFA-23 and 26-SFA-53 and asked if Champlain Hudson Power Express LLC could present their complaints. Commissioner Becker, Commissioner Moog and Commissioner Bick agreed.
Mr. McNamara and Mr. Moses from Barclay Damon LLP, representing the complainant Champlain Hudson Power Express LLC, spoke up to provide the Board with an overview of the company’s position in opposition of ORPTS’ tentative special franchise values. Attorney William Ryan, representing the City of Kingston, the Town of Ulster and the Town of Esopus also presented their position in support of ORPTS’s tentative special franchise values.
Commissioner Becker asked for a brief discussion amongst the board members on their positions. Upon conclusion of that discussion, Commissioner Moog made a motion to adopt Resolution 26-SFP-03. Commissioner Bick seconded the motion. Upon affirmative votes of Commissioner Becker, Commissioner Bick, and Commissioner Moog the Board approved and adopted Resolution 26-SFP-03.
Liberty Utilities
Ms. Malaty began by discussing complaints 26-SFA-01 and 26-SFA-02, identical in argument. Ms. Malaty summarized the points of Liberty Utilities’ complaint. Ms. Malaty then presented ORPTS’ position. All complaints are addressed in Resolution 26-SFP-01.
Commissioner Becker made a motion to adopt Resolution 26-SFP-01 Commissioner Moog seconded the motion. Upon affirmative votes of Commissioner Becker, Commissioner Moog and Commissioner Bick the Board approved and adopted Resolution 26-SFP-01.
Bayonne Energy Center, LLC
Ms. Malaty began by discussing complaint 26-SFA-56. Ms. Malaty summarized the points of Bayonne Energy Center. Ms. Malaty then presented ORPTS’ position. The complaint is addressed in Resolution 26-SFP-04.
Commissioner Becker made a motion to adopt Resolution 26-SFP-04 Commissioner Moog seconded the motion. Upon affirmative votes of Commissioner Becker, Commissioner Moog and
Commissioner Bick the Board approved and adopted Resolution 26-SFP-04.
Consolidated Edison Company
Ms. Malaty began by discussing complaint 26-SFA-27. Ms. Malaty summarized the points of Consolidated Edison Company. Ms. Malaty then presented ORPTS’ position. The complaint is addressed in Resolution 26-SFP-05.
Commissioner Moog made a motion to adopt Resolution 26-SFP-05 Commissioner Bick seconded the motion. Upon affirmative votes of Commissioner Becker, Commissioner Moog and Commissioner Bick the Board approved and adopted Resolution 26-SFP-05.
Cablevision and Subsidiaries
Commissioner Becker asked if anyone was present from Cablevision upon confirmation that no one was present the meeting was turned back over to Ms. Malaty.
Ms. Malaty began by discussing complaints 26-SFA-03 thru 26-SFA-22, 26-SFA-24 thru 26-SFA-52, 26-SFA-54 and 26-SFA-55 Ms. Malaty summarized the points of Cablevision and subsidiaries. Ms. Malaty then presented ORPTS’ position. The complaint is addressed in Resolution 26-SFP-02.
Commissioner Becker made a motion to adopt Resolution 26-SFP-02 Commissioner Moog seconded the motion. Upon affirmative votes of Commissioner Becker, Commissioner Moog and Commissioner Bick the Board approved and adopted Resolution 26-SFP-02.
Agenda Item No. IV - STAR Exemption Appeals – General Discussion
Ms. Ingalsbe gave a brief overview of the STAR program, eligibility for the program and the appeals process.
Ms. Ingalsbe spoke briefly regarding the STAR cases before the Board including requirements for STAR exemption recipients for the 2024 roll year.
Agenda Item No. V - Executive Session - Discussion of Individual STAR Exemption Appeals
Commissioner Becker made a motion to go into executive session to discuss Individual STAR appeals to protect the financial history of the appellants. Commissioner Moog seconded the motion and entered executive session at 12:20 PM.
Ms. Ingalsbe explained resolutions 26-STR-15 through 26-STR-35 to the Board in executive session.
Agenda Item No. VI - STAR Exemption Appeals - Action on Resolutions
The meeting returned to public session at 12:25 PM.
Commissioner Becker made a motion to adopt Resolutions 26-STR-15 through 26 STR-35. Commissioner Moog seconded the motion. The motion carried with Commissioners Becker, Bick and Moog voting in favor.
Commissioner Becker thanked everyone and asked for any further questions or comments.
With no further questions or matters to discuss, Commissioner Becker made a motion to adjourn, seconded by Commissioner Moog. The motion carried, and the Board concluded its meeting.
Respectfully submitted,
Rachel Ingalsbe
Acting Secretary of the State Board
Item II – Memorandum
To: State Board Members
From: Rachel Inglasbe, Acting Secretary
Subject: STAR Exemption Appeals – General Discussion
Date: July 22, 2026
Purpose
The purpose of this memorandum is to present a general discussion of the principles applicable to the review of the STAR exemption appeals that are presented in the next Agenda Item. The exemptions in question were denied by the staff of the Department of Taxation and Finance on the basis that the applicable age, income and/or residency requirement was not satisfied.
Since these appeals involve the financial history of particular persons - particularly, information obtained from income tax returns that by law must be protected from public disclosure - we recommend that they be considered in Executive Session as authorized by Public Officers Law § 105(1)(f).
Background
The STAR exemption is authorized by section 425 of the Real Property Tax Law. Its central eligibility requirements are as follows:
Basic STAR Exemption:
- In order for a property owner to be eligible for a Basic STAR exemption:
- the property must be the primary residence of the owner(s), and
- the combined income of the owner(s) and spouse(s) who reside on the property may not be more than $250,000* for the applicable income tax year.
*It may bear mention that the income limit for the Basic STAR credit is $500,000. Appellants whose incomes are over $250,000 but not over $500,000 may switch to the Basic STAR credit if they wish, but that has no bearing on their eligibility for a Basic STAR exemption. The State Board only has jurisdiction over exemption appeals.
Enhanced STAR Exemption:
- In order for a property owner to be eligible for an Enhanced STAR exemption:
- the property must be the primary residence of the owner(s),
- all owners must be at least 65 years of age (with two limited exceptions specified below), and
- the combined income of the owner(s) and spouse(s) who reside on the property may not be more than a formula-based limit (specified below) for the applicable income tax year.*
*Property owners who fail to satisfy the age or income requirements for Enhanced STAR may still receive a Basic STAR exemption as long as their incomes do not exceed $250,000.
As noted above, the law provides that property cannot receive an Enhanced STAR exemption unless all of the owners are at least age 65, but it also provides two limited exceptions to this requirement.
One exception is that if property is owned by a married couple or by siblings, only one of them must be at least age 65.
The other exception is that when property owned by a married couple is receiving the exemption because one spouse is at least age 65, and that spouse dies, the exemption may be continued if the surviving spouse is at least age 62.
Definition of income
In order to be eligible for the STAR exemption, the property owner’s income must not exceed the applicable limit. The Real Property Tax Law defines “income” for this purpose as follows:
(ii) The term "income" as used herein shall mean the "adjusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, reduced by distributions, to the extent included in federal adjusted gross income, received from an individual retirement account and an individual retirement annuity…(§ 425(4)(b)(ii)).
Parameters applicable to today's appeals
The appeals presented to you today involve STAR exemptions for the 2024 and 2025 assessment roll.
By law, eligibility for STAR exemptions on a 2024 roll must be based upon the following parameters:
- Income eligibility for both the Basic and Enhanced STAR exemptions is based on the 2022 income tax year.
- The income limit is $250,000 for the Basic STAR exemption and $98,700 for the Enhanced STAR exemption.
- Age eligibility for the Enhanced STAR exemption is determined as of December 31, 2024.
By law, eligibility for STAR exemptions on a 2025 roll must be based upon the following parameters:
- Income eligibility for both the Basic and Enhanced STAR exemptions is based on the 2023 income tax year.
- The income limit is $250,000 for the Basic STAR exemption and $107,300 for the Enhanced STAR exemption.
- Age eligibility for the Enhanced STAR exemption is determined as of December 31, 2025.
Discussion
When Tax Department staff determined that a property was not eligible to receive a STAR exemption, the property owners were notified that they had the opportunity to appeal the decision to the Commissioner. Where an appeal to the Commissioner was denied, the property owners were notified they had the opportunity to apply for review by the State Board.
The next Agenda Item presents several such appeals for your consideration. Each memorandum is accompanied by a copy of the appellant's submission* and a draft resolution we shall ask you to adopt.
*If an appellant included a copy of a tax return or similar documentation that had no bearing upon their STAR eligibility (e.g., if they provided their 2023 return when only their 2022 income is relevant), we would remove it before forwarding the submission to you due to its sensitivity.
Before you take up these specific appeals, please be aware that their details cannot be discussed in a public forum because they involve information obtained from income tax returns, and as such, are subject to the secrecy protections of Tax Law§ 697(e).
That being so, we respectfully request that a Board member make a motion pursuant to Public Officers Law § 105(1)(f) calling for these appeals to be considered in Executive Session on the basis that they involve the financial history of particular persons. If such a motion should be made and seconded, we would recommend its approval.