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. New York State recently announced changes to the STAR Program. Homeowners whose total household income (THI) is more than $250,000 you must register with New York State for the STAR credit at www.tax.ny.gov/star or (518) 457-2036.
  • 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 $88,050.

Please note an income change for E-STAR:

  • The income ceiling for Enhanced STAR has increased from $86,300 to $88,050 for tax year 2020/2021.
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 household 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 $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


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