New School Tax Relief (STAR) applicants must apply for the benefit in the form of a credit check with New York State.

If you are receiving the STAR Exemption but your income goes over $250,000, you must apply for the STAR Credit.

Eligibility

To apply for STAR, at least one owner must use the property as their primary residence. There are two forms of STAR: Basic and Enhanced. Enhanced STAR (E-STAR) offers a larger tax savings than Basic STAR. You can’t receive both at the same time.

Basic Star and E-STAR have different eligibility requirements.

Basic STAR

To be eligible for the STAR Credit:

• You must own your home and it must be your primary residence.
• The total household income of all owners and spouses living on the property must be $500,000 or less.

There is no age restriction.

Enhanced STAR

To be eligible for the E-STAR Credit:

• You must be 65 or older by December 31 of the year when the credit will begin. For jointly-owned property, only one spouse or sibling must be 65 or older.
• The total household income of all owners (residents and non-residents) and any owner’s spouse who lives on the property must be $110,750 or less

For purposes of Basic STAR and E-STAR, total household income is defined as adjusted gross income (AGI) minus any taxable IRA distributions.

Application Information

Online

Learn more and apply for the STAR Credit.

By Phone

New York City’s STAR Exemption program is no longer accepting applicants.

If you don’t currently receive STAR, you should apply with NY State for the STAR Credit.

If you currently receive the STAR Exemption, you can:

• Remove the STAR Exemption so you can apply for the STAR Credit with the State

The STAR Exemption doesn't need to be renewed.

Exemption Amounts

New York State sets the rates for STAR and Enhanced STAR. The amount of your exemption credit is based upon:

• Your property's assessed value or transitional assessed value.
• Your prior year savings. E-STAR has an annual inflation rate adjustment.

The STAR Credit may offer a greater benefit than the STAR Exemption because the amount of the credit will increase in the future, but the value of the exemption will not.

State law sets limits on the maximum savings amount for properties receiving STAR or E-STAR. The limit is based on the type of property you own.

The approximate benefit for the STAR Exemption is $293. The approximate benefit for the Enhanced STAR Exemption is $650.

For more information on how your exemption was calculated, contact the State.

Visit the Department of Taxation and Finance website.

A new law requires that any property with unpaid property taxes that are past due for more than one year cannot continue receiving the Basic STAR Exemption or Credit. New York State will mail letters to homeowners that are at risk of losing their STAR Exemption or Credit.

If you receive a letter you have until May 25 to pay the past due property taxes that you owe or enter into a payment agreement or PT AID agreement to keep the STAR Exemption or Credit.

For the purposes of determining STAR eligibility property taxes are considered past due when:

• Property taxes remain unpaid more than  one year after the due date.
• If you have a payment agreement or PT AID agreement you have not made the required payments and have defaulted on that agreement.

Properties receiving Enhanced STAR are not affected.

Other non-property tax charges on the tax bill are not included.

Some properties may be exempt from this law. If you receive a notice from NYS and you fit either of these categories you should contact DOF prior to May 25:

• You receive the Senior Citizen Homeowner’s Exemption (SCHE), Disabled Homeowner’s Exemption (DHE), or Veterans Property Tax Exemption in the current tax year you are eligible to continue receiving Basic STAR.
• If you have a payment agreement or PT AID agreement and you are up to date with payments you are eligible to continue receiving Basic STAR.

If you receive a notice and the information in the notice is incorrect or you do not owe past due property taxes you must appeal to New York State within 45 days of the notice.
 
Paid or Unpaid Taxes

Paid

If you pay your past due property taxes in full or enter into a payment agreement/PT AID agreement by May 25, you will continue to receive the STAR Exemption or Credit.
 
Unpaid

If you do not pay your past due property taxes or enter into a payment agreement/PT AID agreement by May 25 you will lose the STAR Exemption or Credit for the current tax year. If you currently receive the STAR Exemption it will be removed from your October property tax bill, retroactive to July 1. If you currently receive the STAR Credit, you will not receive a check this year.

If you pay the past due property taxes after May 25 but within the next tax year you can apply for the STAR Credit through NYS and receive the credit for this year retroactively. Once the STAR exemption is removed from your property you must apply for the STAR credit.

There are two forms of the STAR Exemption: Basic and Enhanced. Enhanced STAR (E-STAR) offers a larger tax savings than Basic STAR. You can’t receive both at the same time.

If you receive the Basic STAR Exemption and meet E-STAR eligibility guidelines, you will no longer need to take any action to upgrade to the Enhanced STAR exemption or credit.

The NYS Department of Taxation and Finance will automatically notify you when you become eligible for Enhanced STAR.

Eligibility

To be eligible for E-STAR:

• All owners must be 65 or older in the calendar year in which you are applying. If the owners are spouses or siblings, only one must be 65 or older.
• The total household income of all owners (residents and non-residents) and any owner’s spouse living on the property must be:
  • for tax year 2026/2027 $110,750 or less.

For purposes of STAR and E-STAR, income is defined as adjusted gross income (AGI) minus any taxable IRA distributions.

If you are enrolled in E-STAR, your income eligibility will be verified automatically each year by the NYS Department of Taxation and Finance. You don't need to do anything.

The STAR Credit may offer a greater benefit than the STAR Exemption because the amount of the credit will increase in the future, but the value of the exemption will not.

If you are currently receiving STAR or Enhanced STAR as a property tax exemption, and want to receive STAR as a credit rebate check, you must request that the NYC Department of Finance remove the STAR Exemption from your property first. You can then reapply for STAR or Enhanced STAR with the State.

If you choose to remove the STAR exemption in order to receive the STAR credit you will owe more in property taxes.

You can appeal if New York State removed your exemption.

A property’s benefits may be revoked if:

• An owner died
• The property transitioned to a new owner
• The owner is no longer eligible

You can appeal the decision with the New York State Department of Taxation and Finance.

Online

Learn more about STAR Credit appeals.

By Phone

You can get information about your property tax benefits, including:

• Application status
• Current benefit amounts
• Proposed benefit for the upcoming tax year

Co-op owners should contact their management office for assistance.

Online

Get property tax benefit information.

By Phone

Online

Learn more and apply for the STAR Credit.

By Phone