STAR

What is STAR?

The School Tax Relief (STAR) program offers property tax relief to eligible New York State homeowners. New York spends $3 billion a year on the STAR program, the most expensive property-tax-rebate program in the nation started in the mid-1990s. The program offsets a portion of homeowners' school taxes — which are among the highest in the country.

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There are two types of STAR programs, Basic and Enhanced:

Basic

Residency - The property must be the primary residence of an owner.*

Age - No age restriction

Income*** - $500,000 or less for the STAR credit; $250,000 or less for the STAR exemption.
The income limit applies to the combined incomes of only the owners and the owners’ spouses who reside at the property

Ownership - The property must be owned by the eligible applicant(s).
A married couple can receive only one STAR benefit regardless of how many properties they own, unless they are legally separated.
Purchaser(s) in possession of the home under an executory contract of sale (aka land contract) are considered owner(s).
Corporations, partnerships, and LLCs are not eligible unless it is a farm dwelling.

Enhanced

Residency - The property must be the primary residence of one of at least age-eligible owner.

Age - 65 or older
All owners must be at least age 65 as of December 31 of the year of the exemption, except where the property is jointly owned by only a married couple, or siblings, in which case only one owner must meet the age requirement.
Surviving spouses may be eligible to retain the Enhanced Star benefit.**

Income*** - For 2021 benefits: $90,550 or less. For 2022 benefits: $92,000 or less.
The income limit applies to the combined incomes of all owners (residents and non-residents), and any owner’s spouse who resides at the property.

Ownership - The property must be owned by the eligible applicant(s).
A married couple can receive only one STAR benefit regardless of how many properties they own, unless they are legally separated.
Purchaser(s) in possession of the home under an executory contract of sale (aka land contract) are considered owner(s).
Corporations, partnerships, and LLCs are not eligible unless it is a farm dwelling.

*Determining your primary residence

Some factors that help determine whether a property is your primary residence include:

  • Voting

  • Vehicle registrations

  • Length of time spent each year on the property.

The Tax Department may also request proof of residency.

** Surviving spouse eligibility

A surviving spouse can retain an existing Enhanced STAR benefit that had been granted to an age-eligible spouse if the surviving spouse is at least 62 years of age by December 31 in the year that their age-eligible spouse passed away. Otherwise, the surviving spouse may apply for Enhanced STAR in the year in which they turn 65. Until then, they may receive the Basic STAR benefit as long as they are otherwise eligible.

*** Income eligibility

Income eligibility for the 2021 STAR credit is based on federal or state income tax return information from the 2019 tax year.
Income eligibility for the 2022 STAR credit is based on federal or state income tax return information from the 2020 tax year.

How much can I save?

The average tax break is about $790 a year, while the average Enhanced STAR was about $1,400 for eligible seniors. Enhanced STAR is for homeowners age 65 and older with incomes of $90,550 or less. About 650,000 New Yorkers receive Enhanced STAR every year, while there are 2.6 million Basic STAR recipients. Since the early 2000s, Enhanced STAR receipts could enroll in the income-verification program so they didn't have to prove their incomes each year to the assessor's office. In most parts of New York, the STAR enrollment needs to be done by March 1 so the benefit can be taken off school property taxes due by Sept. 30.

Eligible Types of Property

  • Houses

  • Condominiums

  • Cooperative Apartments

  • Manufactured Homes

  • Farms Houses

  • Mixed-Use Properties, Including apartment buildings (but only the owner-occupied portion)

How do I enroll?

To apply for the Enhanced STAR exemption, submit the following to your assessor:

In the past, senior citizens who qualified for the senior citizens exemption were automatically granted the Enhanced STAR exemption. Due to changes in New York State law, you must apply separately for the senior citizens exemption and the Enhanced STAR exemption. To apply or reapply for the Enhanced STAR exemption, follow the instructions above. To apply or reapply for the senior citizens exemption, file the applicable form with your assessor:​

  • See Form RP-467-I, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, for the application deadline and additional information.