Assertion: basic exemption | /r/HasProperty | available
Facets:
value: to virtually all new yorkers
type: TRANSITIVE-OBJECT
Source sentences:
text: A taxpayer may have either a Basic or Enhanced STAR exemption, not both: (1) a "Basic" exemption is available to virtually all New Yorkers who own their own one, two, or three family home, condominium, cooperative apartment or mobile home; and (2) an "Enhanced" exemption available to senior citizens (age 65 and older) with a limited income, increased annually according to a cost-of-living adjustment (COLA).