Print

New York State School Tax Relief Program (STAR)

Important information for STAR and E-STAR applicants

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.

New York State recently announced changes regarding the income verification process for those property owners who receive the Enhanced STAR benefit. New York State already verifies income for all New York City ESTAR recipients. If you are already receiving ESTAR, you do not need to take any further action. If additional information is needed in the future, you will be contacted.

You may apply for STAR or E-STAR with the NYC Department of Finance if:

  • You owned the property and received STAR in 2015-16 but later lost the benefit and would like to apply to have it restored.
  • You currently receive STAR and would like to apply for Enhanced STAR. You may be eligible for Enhanced STAR if the total household income of all owners and resident spouses or registered domestic partners does not exceed $86,300.

Separate STAR and E-STAR applications will be posted soon. For now, you may use the current combined STAR and E-STAR application. However, please note two changes for E-STAR effective as of July 2018:

  • The income ceiling for Enhanced STAR has increased from $86,000 to $86,300.
  • Once the Department of Finance approves your initial Enhanced STAR application, the New York State Department of Taxation and Finance will automatically verify your income annually using Internal Revenue Service data to determine your continued eligibility. Enrollment in the automatic income verification program is mandatory for E-STAR applicants.
Eligibility Basic STAR Enhanced STAR
Age There is no age requirement. 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 cannot be more than $500,000. 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. The combined income of all owners and of a resident owner's spouse cannot be more than $86,300. 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 $316 tax reduction The approximate benefit is a $646 tax reduction

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

 

Frequently Asked Questions (FAQs)

Forms

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.