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New York School Tax Relief Program (STAR)

The School Tax Relief (STAR) and Enhanced School Tax Relief (E-STAR) benefits offer property tax relief to eligible New York homeowners. STAR and E-STAR can be issued as a credit by the State of New York, or, in some cases, as a tax exemption by the City of New York.

While most property owners must apply to receive the credit from the state, some property owners can apply to receive STAR as a property tax exemption. See “How to apply” below.

Eligibility requirements

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, 2023, you or your spouse or sibling must be 65 or older by December 31, 2023.
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 2024 benefits: $98,700 or less.

For 2025 benefits: $107,300 or less.

The income limit applies to the combined income of all owners (residents and non-residents) and any spouse who resides at the property. Income is federal adjusted gross income minus the taxable amount of total distributions from 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 $290 tax reduction. The approximate benefit is a $650 tax reduction.

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

How to apply for the STAR credit

Homeowners not currently receiving the STAR or E-STAR property tax exemption who meet the program's eligibility requirements must 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.

You can also register for the credit if you are currently receiving STAR or E-STAR as a property exemption. You may receive a larger benefit with the credit, as the amount will increase in the future, whereas the value of the exemption will not.

More information about applying for the credit is available at www.tax.ny.gov/star or by calling (518) 457-2036.

How to apply for the STAR exemption (if eligible)

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 the Basic STAR exemption 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 $107,300.

Deadline:
You must apply by March 15 to receive the benefit in the following tax year, which begins July 1.

Applying online:
You can apply for STAR or E-STAR online from September 15 to March 15. Filing online is the fastest and easiest way to file.

Applying by mail:
You can submit a Basic STAR or STAR to E-STAR paper application at any time, but please note that applications will be processed from September 15 to March 15.

You must apply by March 15 to receive the benefit in the following tax year, which begins July 1. If March 15 falls on a weekend, the deadline will be the next business day.

How you will receive the benefit

If you are not currently receiving the STAR or E-STAR property tax exemption, you can 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.

If you are eligible to apply for the tax exemption with the New York City Department of Finance, and are approved, it will be applied to your property tax bill. You will not be issued a check.

Other forms

If due to a disability you need an accommodation in order to apply for and receive a service, or to participate in a program offered by the Department of Finance, please contact the Disability Service Facilitator or by calling 311.

Need Help? Contact 311 or email us.