Form RP-6704-B1: STAR Reimbursement Application for School Tax Levy (2025-2026)

Form RP-6704-B1 is the STAR Reimbursement Application that school districts and other taxing jurisdictions in New York State file with the Department of Taxation and Finance to recover funds tied to the School Tax Relief (STAR) program. This particular version, revised 7/25, applies specifically to the 2025-2026 fiscal year and the school tax levy associated with it.

The STAR program reduces the school tax bill for eligible homeowners, but that reduction doesn’t mean school districts collect less money overall. Instead, the state reimburses districts for the revenue they would have otherwise received if the STAR exemption or credit hadn’t been applied. Form RP-6704-B1 is the mechanism through which a school district (or the municipality handling tax collection on its behalf) formally requests that reimbursement from New York State.

Who Needs to File This Form

This isn’t a form for individual property owners. It’s filed by school district officials, assessors, or municipal finance staff responsible for reconciling STAR exemption amounts with the actual school tax levy. If your district has properties enrolled in the STAR exemption program, someone in the business office or assessor’s office needs to prepare and submit this reimbursement application to ensure the district receives the funds it’s owed for the upcoming fiscal year.

Because STAR reimbursement calculations depend on accurate assessment rolls and levy figures, the people completing this form typically work closely with the same records used for other assessment-related filings, such as Form RP-6584 for county equalization rates. Equalization rates directly affect how STAR exemption amounts are calculated across municipalities, so discrepancies there can carry over into the reimbursement request.

When This Form Is Used

RP-6704-B1 is tied to a specific fiscal year cycle — in this case, 2025-2026. School districts submit it after the school tax levy has been established but need to align it with STAR exemption data for that same tax year. Timing matters here: submitting late or with incomplete levy figures can delay reimbursement, which affects district cash flow during the school year.

Districts should also be aware that adjustments made after the levy is set — such as court-ordered assessment reductions — can affect the numbers reported on this form. If your district has pending adjustments similar to those tracked on Form RP-6609 for court-ordered assessment adjustments or corrections listed under Form RP-6610, it’s worth reconciling those figures before finalizing the STAR reimbursement application to avoid mismatches that could trigger a review from the Department of Taxation and Finance.

How to Complete and Submit the Form

The PDF version of RP-6704-B1 available from the New York State Department of Taxation and Finance includes fillable fields, so district staff can enter figures directly on a computer rather than filling it out by hand. The form requires basic identifying information about the school district, along with the levy amounts and STAR-related figures needed to calculate the reimbursement owed.

Before submitting, double-check that the levy totals match what was certified for the 2025-2026 fiscal year and that any STAR exemption amendments have been factored in. Since this form is revised periodically to reflect updated state guidance, always confirm you’re using the current version dated 7/25 rather than an older copy that might reference outdated fiscal year data or reimbursement formulas.

Once completed, the form is submitted through the standard channels the Department of Taxation and Finance uses for STAR-related filings from local governments. Districts that handle this process annually often keep a checklist of supporting documents — levy certifications, exemption rolls, and any adjustment records — on hand to speed up preparation each fiscal year.