Property owners who have not filed their School Tax Relief applications for 1998 will receive a reminder in the mail from City Assessor Dominic L. Penale Jr. in the coming days.
Penale said applications for both the "Enhanced" and "Basic" STAR exemptions must be filed by Jan 1.
For the enhanced exemption, applicants must be 65 years of age or older, the property must be the primary residence and the adjusted gross income must not have exceeded $60,000 in 1997. Applications must be
renewed each year.
For the basic STAR exemption, the property must be the primary residence but there are noage or income requirements.
Applications should be mailed to the City Assesor, P.O. Box 69, Niagara Falls, NY 14302. Questions may be addressed to the assesor's office between 8 a.m. and 5 p.m., Monday through Friday.