As a result of new legislation, homeowners receiving a Basic STAR exemption will be required to re-register with the New York State Tax Department in order to receive the exemption in 2014 and subsequent years.

The people who are not affected by the new requirement are senior citizens receiving the Enhanced STAR exemption. In order to receive Enhanced STAR, however, seniors must continue to apply annually, or participate in the Income Verification Program.

For homeowners who receive the Basic STAR exemption, registration began in August and continues through December 31. They will not have to re-register every year, and based on the information provided in the registration process, the Tax Department will confirm homeowner's eligibility in future years.