The New York State Department of Taxation and Finance reminds property owners age 65 and over who are applying or reapplying for the Enhanced School Tax Relief exemption in 2019 that they must now enroll in the Income Verification Program. IVP is a one-time process that requires completion of a form providing proof of income such as a tax return then submitting it to the local tax assessor. The E-STAR program provides a property tax rebate to those with income under $86,00