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New York State School Tax Relief Program (STAR)

About Basic STAR and Enhanced STAR

The School Tax Relief (STAR) and Enhanced School Tax Relief (E-STAR) benefits offer property tax relief to eligible New York State homeowners.

Who Can Apply

Homeowners not currently receiving the STAR exemption who meet the program's eligibility requirements may apply for the STAR tax credit with the New York State Department of Taxation and Finance. If you qualify for the credit, it will be issued to you in the form of a check. 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 $92,000.

If you qualify for the exemption, it will be applied to your property tax bill. You will not be issued a check.

How to Apply

If you meet the criteria above to apply for the Basic STAR or Enhanced STAR tax exemption with the NYC Department of Finance, you may submit your application online or download application forms at the Property Tax Benefits for Homeowners page.

You may also be eligible for other property tax exemptions.

Exemption or Credit?

If you are currently receiving STAR or E-STAR as a property tax exemption and you earn $250,000 or less, you have the option 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.

STAR and E-STAR Eligibility

Eligibility Basic STAR Enhanced STAR
Age There is no age requirement. You must currently have the 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, 2021, you or your spouse or sibling must be 65 or older by December 31, 2021.
Income If the total income of all owners and their spouses who live on the property is more than $250,000, you 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 2021 benefits: $90,550 or less.

For 2022 benefits: $92,000 or less. The combined income of all owners and their spouses who reside at the property cannot be more than $$92,000. 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.
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 E-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.

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