Long Island homeowners are once again eligible for a real property tax refund check, only this year it is not only based on their property tax burden, but their income level as well.

The checks, which are part of the 2007 Middle Class STAR Rebate Program, are offered to all homeowners who receive the basic STAR exemption.

"Homeowners know quite well the outrageous tax bills they have to grapple with year in and year out," Assemblyman Tom Alfano said in a letter to the editor. "For many who are on fixed incomes, the current system is crushing and unfair. Working families struggle on an ongoing basis to make ends meet. Fundamental change has to happen with our tax system."

Residents of the Garden City School District who earned (combined income of residential property owners and their spouses) up to $120,000 in 2005 can expect to receive a rebate check in the amount of up to $384.81. Residents of the Elmont School District (which encompasses Stewart Manor) in the same category can expect to receive a rebate check in the amount of $600.79.

"Getting money into the wallets and the pocketbooks of hardworking taxpayers is always an achievement..." Senator Kemp Hannon said. "Further, I want to examine, in depth, the property tax to see if New York should continue to have this oppressive taxation system." Senator Craig M. Johnson said he was "proud to have voted for this rebate" and offered his constituents assistance in filling out the application.

"This is a great first step toward providing the tax relief that Nassau's overburdened homeowners need," he added. "This is their money and we want to make sure that they receive every penny."

According to the New York State government's website, more than 94 percent of all homeowners are eligible to receive additional tax relief under this program, with four out of every five homeowners qualifying for the maximum benefit.

"This new rebate program will provide direct relief to middle class New Yorkers who need it most, and is a critical component of our ongoing effort to reduce the property tax burden shouldered by New York's seniors and hard-working families," said Governor Eliot Spitzer. "This $1.3 billion tax cut, deliberately targeted to the middle class, is the largest in state history and will provide much-needed tax relief to homeowners across the state."

According to the New York State Department of Taxation and Finance website, the first step in targeting this relief for property owners who receive a basic STAR exemption on their 2007-08 school tax bill is for homeowners to fill out a simple application that allows the state to calculate the amount of the targeted rebate. The application deadline is Nov. 30. Senior citizens who are property owners and receive an enhanced STAR exemption on their 2007-08 tax bill will receive a rebate check automatically. For seniors with enhanced STAR, no application is required.

Nassau and Suffolk County residents are expected to receive the application from the NYS Tax Department the last week in September. Once a homeowner receives the rebate information from the Tax Department, they need to verify the property information provided, enter the names, social security numbers and all required information for all resident property owners and their spouses, verify the mailing address and submit the application. The website states that the fastest way for homeowners to receive their rebate is through the Internet. With your special STAR code that is printed on the letter, log on to www.tax.state.ny.us/star/2007/star07_apply.htm and clicking Apply Now.

For more information visit www.tax.state.ny.us/star/2007 or call 1-877-6-STAR-NY.