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New York State School Tax Relief Program (STAR)

Important Changes to the STAR Program (Effective July 1, 2019)

The STAR program has changed. Some homeowners remain eligible to receive STAR as a property tax exemption, while others will receive the STAR personal income tax credit and will be sent a check by the state. Here is what you need to know:

If You Earn More than $250,000

If you currently receive the Basic STAR exemption and your income is greater than $250,000 and less than or equal to $500,000, the program is changing for you. If eligible, you will now receive a check from the New York State Department of Taxation and Finance for the STAR credit, instead of a reduction on your property tax bill.

If you currently receive the STAR exemption and your income is more than $250,000, the exemption will be removed from your property starting with your June 2019 tax bill.

If you receive a letter from the state asking you to update your STAR registration, be sure to follow the instructions in the letter.

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 $88,050.
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. The combined income of all owners and of a resident owner's spouse cannot be more than $88,050. 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)

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

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