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New York State School Tax Relief Program (STAR)


Don’t Lose Your Basic STAR Because of Delinquent Taxes

A New York state law, effective April 2020, prevents property owners who have been delinquent with their property taxes for more than one year from receiving the Basic STAR benefit. This applies to both the Basic STAR exemption and Basic STAR credit. You will receive a notice from the New York State Department of Taxation and Finance if you are impacted.

What to do when you receive your notice

Once you receive a notice from the state, you will have until June 1, 2020, to pay your property taxes. If you pay your taxes after June 1, you can apply for the Basic STAR credit with the state. The STAR exemption will no longer be available to you, though you will still be eligible for the STAR credit.

To pay your taxes

Visit www.nyc.gov/citypay

Or mail your payment to:

NYC Department of Finance
P.O. Box 680
Newark, New Jersey 07101-0680

If you are experiencing a hardship, you may be eligible for a property tax payment plan. If you are receiving an Enhanced STAR exemption or credit, you will not be affected by the new law. For more information, please visit https://www.tax.ny.gov/pit/property/star/rp-425-dele.htm or call 311.

If You Earn $250,000 or Less

If you currently receive the Basic or Enhanced STAR exemption, you will continue to receive it, but you can choose to register for the STAR credit to receive a check instead. You may receive a larger benefit with the credit, as the amount of the STAR credit will increase in the future, but the value of the exemption will not.

To learn more, visit www.tax.ny.gov/star or contact the New York State Department of Taxation and Finance at (518) 457-2036.

About Basic STAR and Enhanced STAR

Homeowners not currently receiving STAR who meet the program's eligibility requirements may apply for the STAR tax credit with the New York State Department of Taxation and Finance. More information is available at www.tax.ny.gov/star or by calling (518) 457-2036.

You may apply for the Basic STAR or Enhanced STAR tax exemption with the NYC Department of Finance if:

  • You owned your property and received STAR in 2015-16 but later lost the benefit and would like to apply to have it restored. To be eligible for Basic STAR your income must be $250,000 or less.
  • You currently receive Basic STAR and would like to apply for Enhanced STAR. You may be eligible for Enhanced STAR if you will be 65 or older in the calendar year in which you apply. The total income of all owners and resident spouses or registered domestic partners cannot exceed $90,550*.

    * Effective Tax Year 2021-2022 the income limit for Enhanced STAR has increased to $90,550

Eligibility Basic STAR Enhanced STAR
Age There is no age requirement. You currently have STAR exemption on your property. All owners must be 65 or older by the end of the calendar year in which the exemption begins, unless they are the spouse or sibling of an owner who is 65 or older by that time. For example, if you own the property and are applying for an exemption that will begin on July 1, 2016, you or your spouse or sibling must be 65 or older by December 31, 2016.
Income The combined income of all resident owners (owners who live on the property) and of any owner’s resident spouse. Total income that is more than $250,000 must register for the STAR credit with New York State. Income is federal adjusted gross income minus the taxable amount of total distributions from annuities or individual retirement accounts (commonly known as IRAs). Income documents will be required to establish your eligibility for this program.

For 2020 benefits: $88,050 or less

For 2021 benefits: $90,550 or less

The combined income of all owners and of a resident owner's spouse cannot be more than $90,550. Income is federal adjusted gross income minus the taxable amount of total distributions from annuities or individual retirement accounts (commonly known as IRAs). Income documents will be required to establish your eligibility for this program.
Primary residence The property must be the primary residence of at least one owner. Married couples owning more than one property can only have STAR on one property unless they are divorced or legally separated and can provide documentation to support their claim. The property must be the primary residence of at least one owner. Married couples can only have STAR on one property unless they are divorced or legally separated and can provide documentation to support their claim.
Benefit The approximate benefit is a $293 tax reduction The approximate benefit is a $650 tax reduction

Note: Properties that receive the 421a benefit are not eligible for the STAR exemption.

 

Frequently Asked Questions (FAQs)

Applications

Apply online or download forms from the Property Tax Benefits for Homeowners page.

Note for Property Owners: You may also be eligible to receive the following exemptions: Clergy, Disabled Homeowner, Senior Citizen Homeowner and Veterans. Read More

Need Help? Contact 311 or  Email Us.