STAR Credit and Mobile Homes Update for 2022

The enactment of the 2021-2022 state budget shifts the STAR benefit for mobile home owners from the exemption to the STAR credit, effective with the 2022-2023 school year. Any mobile home owner that deposits or endorses the STAR credit check that they recived will be deemed to consent to the shift of the benefit to a credit. The practical consequence is that of the 2022-2023 school year, all mobile home owners will no longer receive the STAR exemption and instead, will receive the benefit in the form of the STAR credit check. New York State Department of Taxation and Finance (NYSDTF) expects to be able to automatically switch most impacted manufactured homeowners directly to the STAR credit without any action on the owners' part. In cases where NYSDTF are unable to automatically switch the owner to the STAR credit, they will send them a letter with specific instructions to register for the STAR credit.

What does this mean to you as a resident of a mobile home park? You will no longer recieve a check from the owners of the mobile home park or a reduction in your rent. Instead, you will receive the STAR credit check directly from the NYSDTF beginning with the 2022-2023 school tax year. Manufactured park owners will no longer be entitled to a 2% administrative fee for passing STAR exemption savings along to unit owners.