Unlike in 2006, homeowners must apply this year to receive a rebate. The application deadline is Nov. 30.

To apply, homeowners need a unique "STAR" code that is included in the application that they will receive directly from the Department of Tax and Finance.

Applications will be mailed to Rockland and Orange County starting on September 17, 2007.

Homeowners are encouraged to apply for their rebate on-line, but may also apply by mail.

Rebate eligibility will be determined by the state Department of Taxation and Finance.

Rebate checks will be mailed about three weeks after applications are received.

Homeowners who do NOT receive an application should contact the Tax Department's Property Tax Rebate hotline at 1-877-678-2769.

For additional information regarding your 2007 property tax rebates, including your rebate check amount, general program information, frequently asked questions and to apply on-line, http://www.nystax.gov/star/2007/default.htm.