06/03/2026 Resolutions
Resolution 26-SFA-01
WHEREAS, the State Board of Real Property Tax Services has the power to determine the final special franchise full value or assessment for which a complaint has been filed pursuant to section 614 of the Real Property Tax Law; and
WHEREAS, on December 03, 2025, and December 10, 2025, the tentative special franchise full values for Liberty Utilities (New York Water) Corp. were determined by the Office of Real Property Tax Services (ORPTS); and
WHEREAS, pursuant to section 608 of the Real Property Tax Law notices of the tentative special franchise full values and the scheduled hearing dates were duly mailed on December 03, 2025, and December 10, 2025
WHEREAS, complaints (#26-SFA-01, and 26-SFA-02), dated January 06, 2026 were filed by Liberty Utilities (New York Water) Corp. as specified in section 610 of the Real Property Tax Law and 20 NYCRR 8197-4.2; and
WHEREAS, hearings pursuant to section 612 of the Real Property Tax Law and 20 NYCRR 8197-4.2 were held with regard to the complaints on January 15, 2026; and
WHEREAS, appearances on behalf of Liberty Utilities (New York Water) Corp. were not made at the January 15, 2026 hearing; and
WHEREAS, the Hearing Officer has filed reports dated April 2, 2026; and
WHEREAS, ORPTS staff has reviewed the complaints, filed a report regarding such review and has made recommendations. The results of the review are summarized in the memorandum to the State Board, Agenda Item II, dated May 26, 2026; and
WHEREAS, the State Board has reviewed the abovementioned staff reports and recommendations and accepts the factual conclusions and recommendations contained therein; now therefore, be it
RESOLVED, that the State Board hereby adopts staff’s factual conclusions and recommendations as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board concludes that the final 2026 final special franchise full values as set forth in List No. 26-SFA-01, 26-SFA-02, on file in the ORPTS, are determined to be the final full values, and that such full values be certified to the affected municipalities to be used as the special franchise full values on the respective 2026 assessment roll.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-SFA-02
WHEREAS, the State Board of Real Property Tax Services has the power to determine the final special franchise full value or assessment for which a complaint has been filed pursuant to section 614 of the Real Property Tax Law; and
WHEREAS, on December 03, 2025, January 23, 2026, February 04, 2026, and March 16, 2026, the tentative special franchise full values for Cablevision and its subsidiaries or affiliates were determined by the Office of Real Property Tax Services (ORPTS); and
WHEREAS, pursuant to section 608 of the Real Property Tax Law notices of the tentative special franchise full values and the scheduled hearing dates were duly mailed on December 03, 2025, January 23, 2026, February 06, 2026, and March 16, 2026
WHEREAS, complaints (#26-SFA-03, 26-SFA-04, 26-SFA-05, 26-SFA-06, 26-SFA-07, 26-SFA-08, 26-SFA-09, 26-SFA-10, 26-SFA-11, 26-SFA-12, 26-SFA-13, 26-SFA-14, 26-SFA-15, 26-SFA-16, 26-SFA-17, 26-SFA-18, 26-SFA-19, 26-SFA-20, 26-SFA-21, and 26-SFA-22, 26-SFA-24, 26-SFA-25, 26-SFA-26, 26-SFA-27, 26-SFA-28, 26-SFA-29, 26-SFA-30, 26-SFA-31, 26-SFA-32, 26-SFA-33, 26-SFA-34, 26-SFA-35, 26-SFA-36, 26-SFA-37, 26-SFA-38, 26-SFA-39, 26-SFA-40, 26-SFA-41, 26-SFA-42, 26-SFA-43, 26-SFA-44, 26-SFA-45, 26-SFA-46, 26-SFA-47, 26-SFA-48, 26-SFA-49, 26-SFA-50, 26-SFA-51, and 26-SFA-52, 26-SFA-54 and 26-SFA-55), dated January 05, 2026 and February 27, 2026, and April 2, 2026 were filed by Cablevision and its subsidiaries or affiliates as specified in section 610 of the Real Property Tax Law and 20 NYCRR 8197-4.2; and
WHEREAS, hearings pursuant to section 612 of the Real Property Tax Law and 20 NYCRR 8197-4.2 were held with regard to the complaints on January 15, 2026, March 12, 2026, and April 16, 2026; and
WHEREAS, appearances on behalf of Cablevision and its subsidiaries or affiliates were made at the January 15, 2026, March 12, 2026, and April 16, 2026; hearing; and
WHEREAS, the Hearing Officer has filed reports dated April 2, 2026, and May 12, 2026; and
WHEREAS, ORPTS staff has reviewed the complaints, filed a report regarding such review and has made recommendations. The results of the review are summarized in the memorandum to the State Board, Agenda Item II, dated May 26, 2026; and
WHEREAS, the State Board has reviewed the abovementioned staff reports and recommendations and accepts the factual conclusions and recommendations contained therein; now therefore, be it
RESOLVED, that the State Board hereby adopts staff’s factual conclusions and recommendations as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board concludes that the final 2026 final special franchise full values as set forth in List No. 26-SFA-03, 26-SFA-04, 26-SFA-05, 26-SFA-06, 26-SFA-07, 26-SFA-08, 26-SFA-09, 26-SFA-10, 26-SFA-11, 26-SFA-12, 26-SFA-13, 26-SFA-14, 26-SFA-15, 26-SFA-16, 26-SFA-17, 26-SFA-18, 26-SFA-19, 26-SFA-20, 26-SFA-21, and 26-SFA-22, 26-SFA-24, 26-SFA-25, 26-SFA-26, 26-SFA-27, 26-SFA-28,26-SFA-29, 26-SFA-30, 26-SFA-31, 26-SFA-32, 26-SFA-33, 26-SFA-34, 26-SFA-35, 26-SFA-36, 26-SFA-37, 26-SFA-38, 26-SFA-39, 26-SFA-40, 26-SFA-41, 26-SFA-42, 26-SFA-43, 26-SFA-44, 26-SFA-45, 26-SFA-46, 26-SFA-47, 26-SFA-48, 26-SFA-49, 26-SFA-50, 26-SFA-51, and 26-SFA-52, 26-SFA-54 and 26-SFA-55, on file in the ORPTS, are determined to be the final full values, and that such full values be certified to the affected municipalities to be used as the special franchise full values on the respective 2026 assessment roll.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-SFA-03
WHEREAS, the State Board of Real Property Tax Services has the power to determine the final special franchise full value or assessment for which a complaint has been filed pursuant to section 614 of the Real Property Tax Law; and
WHEREAS, on February 04, 2026, and March 09, 2026, the tentative special franchise full values for Champlain Hudson Power Express, LLC were determined by the Office of Real Property Tax Services (ORPTS); and
WHEREAS, pursuant to section 608 of the Real Property Tax Law notices of the tentative special franchise full values and the scheduled hearing dates were duly mailed on February 06, 2026, and March 11, 2026
WHEREAS, complaints (#26-SFA-23, and 26-SFA-53), dated February 27, 2026, and April 2, 2026, were filed by Champlain Hudson Power Express, LLC as specified in section 610 of the Real Property Tax Law and 20 NYCRR 8197-4.2; and
WHEREAS, hearings pursuant to section 612 of the Real Property Tax Law and 20 NYCRR 8197-4.2 were held with regard to the complaints on March 12, 2026, and April 16, 2026; and
WHEREAS, appearances on behalf of Champlain Hudson Power Express, LLC were made at March 12, 2026, and April 16, 2026 hearing; and
WHEREAS, the Hearing Officer has filed reports dated May 12, 2026; and
WHEREAS, ORPTS staff has reviewed the complaints, filed a report regarding such review and has made recommendations. The results of the review are summarized in the memorandum to the State Board, Agenda Item II, dated May 26, 2026; and
WHEREAS, the State Board has reviewed the abovementioned staff reports and recommendations and accepts the factual conclusions and recommendations contained therein; now therefore, be it
RESOLVED, that the State Board hereby adopts staff’s factual conclusions and recommendations as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board concludes that the final 2026 final special franchise full values as set forth in List No. 26-SFA-23, and 26-SFA-53, on file in the ORPTS, are determined to be the final full values, and that such full values be certified to the affected municipalities to be used as the special franchise full values on the respective 2026 assessment roll.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-SFA-04
WHEREAS, the State Board of Real Property Tax Services has the power to determine the final special franchise full value or assessment for which a complaint has been filed pursuant to section 614 of the Real Property Tax Law; and
WHEREAS, on March 16, 2026, the tentative special franchise full values for Bayonne Energy Center, LLC were determined by the Office of Real Property Tax Services (ORPTS); and
WHEREAS, pursuant to section 608 of the Real Property Tax Law notices of the tentative special franchise full values and the scheduled hearing dates were duly mailed on March 16, 2026
WHEREAS, complaints (#26-SFA-56), dated April 3, 2026 were filed by Bayonne Energy Center, LLC as specified in section 610 of the Real Property Tax Law and 20 NYCRR 8197-4.2; and
WHEREAS, hearings pursuant to section 612 of the Real Property Tax Law and 20 NYCRR 8197-4.2 were held with regard to the complaints on April 16, 2026; and
WHEREAS, appearances on behalf of Bayonne Energy Center, LLC were made at the April 16, 2026 hearing; and
WHEREAS, the Hearing Officer has filed reports dated May 13, 2026; and
WHEREAS, ORPTS staff has reviewed the complaints, filed a report regarding such review and has made recommendations. The results of the review are summarized in the memorandum to the State Board, Agenda Item II, dated May 26, 2026; and
WHEREAS, the State Board has reviewed the abovementioned staff reports and recommendations and accepts the factual conclusions and recommendations contained therein; now therefore, be it
RESOLVED, that the State Board hereby adopts staff’s factual conclusions and recommendations as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board concludes that the final 2026 final special franchise full values as set forth in List No. 26-SFA-56, on file in the ORPTS, are determined to be the final full values, and that such full values be certified to the affected municipalities to be used as the special franchise full values on the respective 2026 assessment roll.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-SFA-05
WHEREAS, the State Board of Real Property Tax Services has the power to determine the final special franchise full value or assessment for which a complaint has been filed pursuant to section 614 of the Real Property Tax Law; and
WHEREAS, on March 16, 2026, the tentative special franchise full values for Consolidated Edison Company were determined by the Office of Real Property Tax Services (ORPTS); and
WHEREAS, pursuant to section 608 of the Real Property Tax Law notices of the tentative special franchise full values and the scheduled hearing dates were duly mailed on March 16, 2026
WHEREAS, complaints (#26-SFA-57), dated April 6, 2026 were filed by Consolidated Edison Company as specified in section 610 of the Real Property Tax Law and 20 NYCRR 8197-4.2; and
WHEREAS, hearings pursuant to section 612 of the Real Property Tax Law and 20 NYCRR 8197-4.2 were held with regard to the complaints on April 16, 2026; and
WHEREAS, appearances on behalf of Consolidated Edison Company were not made at the April 16, 2026 hearing; and
WHEREAS, the Hearing Officer has filed reports dated May 12, 2026; and
WHEREAS, ORPTS staff has reviewed the complaints, filed a report regarding such review and has made recommendations. The results of the review are summarized in the memorandum to the State Board, Agenda Item II, dated May 26, 2026; and
WHEREAS, the State Board has reviewed the abovementioned staff reports and recommendations and accepts the factual conclusions and recommendations contained therein; now therefore, be it
RESOLVED, that the State Board hereby adopts staff’s factual conclusions and recommendations as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board concludes that the final 2026 final special franchise full values as set forth in List No. 26-SFA-57, on file in the ORPTS, are determined to be the final full values, and that such full values be certified to the affected municipalities to be used as the special franchise full values on the respective 2026 assessment roll.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-15
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-16
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-17
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-18
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-19
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-20
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-21
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-22
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-23
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-24
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-25
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-26
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-27
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-28
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-29
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-30
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-31
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-32
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-33
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-34
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services
Resolution 26-STR-35
WHEREAS, under section 425 of the Real Property Tax Law (hereinafter “RPTL”), the New York State Department of Taxation and Finance has the duty to verify the eligibility of recipients of the STAR exemption; and
WHEREAS, under sections 200-a and 425 of the RPTL, a taxpayer who is dissatisfied with a final determination issued by the Department may appeal it to the State Board of Real Property Tax Services (hereinafter “State Board”), which has the power to review the appeal and determine the appellant's eligibility for the STAR exemption in question; and
WHEREAS, taxpayer by the name of Redacted (hereinafter “appellant”) was duly notified that the Department had made a final determination that appellant was ineligible for the 2024 STAR exemption pursuant to section 425 of the RPTL, and that review of this determination could be obtained by filing an appeal with the State Board; and
WHEREAS, appellant filed an appeal of this determination, a copy of which has been provided to the State Board along with any documentation submitted in support thereof, and
WHEREAS, staff of the Office of Real Property Tax Services (“ORPTS”) has reviewed the appeal and any documentation submitted in support thereof, and has prepared a memorandum summarizing the results of its review, a copy of which has been also provided to the State Board; and
WHEREAS, the State Board has reviewed the appeal and any documentation submitted in support thereof, and has reviewed the ORPTS staff recommendation thereon, and
WHEREAS, the State Board agrees with and accepts the conclusions and the recommendations contained in the ORPTS staff memorandum; now therefore, be it
RESOLVED, that the State Board hereby adopts the conclusions and recommendations contained in the ORPTS staff memorandum, a copy of which is attached hereto, as Findings and Determinations of the State Board, to the same extent as if fully set forth herein; and, be it further
RESOLVED, that the State Board affirms the Department’s determination that appellant was not eligible for the STAR exemption in question.
Voting in favor: Commissioners Becker, Bick, and Moog
Voting against:
Abstaining:
Absent:
State of New York )
) ss:
County of Albany )
I, Rachel Ingalsbe, Acting Secretary of the State Board of Real Property Tax Services, do hereby certify that the foregoing is a true copy, and the whole thereof, of a resolution duly adopted by the State Board on June 03, 2026.
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said Board of Real Property Tax Services this 3rd day of June 2026.
Rachel Ingalsbe, Director of the Office of Real Property Tax Services