STAR Exemptions: (two types)

Basic STAR - Available for owner-occupied, primary residences where the resident owners' and their spouses income is less than $250,000. The first $30,000 of the full value of a home is exempt from school taxes.

Enhanced STAR - Provides an increased benefit for the primary residences of senior citizens (age 65 and older) with qualifying incomes of less than $92,000 for the 2022-23 tax year. The full value exemption amount for 2022-23 school year will be determined in October 2021.

STAR exemptions apply only to school district taxes. They don't apply to property taxes for other purposes, such as county, town, village or library.

  Please note the STAR Program changes *

As a result of recent law changes, some homeowners will receive a STAR check directly from New York State instead of receiving a school property tax exemption. The amount of your benefit will be the same regardless of how you receive it. 

Beginning with the 2016-2017 school year, new STAR applicants, to receive a STAR credit check, will need to register with the New York State Department of Taxation and Finance (NYSDTF) at www.tax.ny.gov/star.

Current STAR exemption recipients

• Current Basic and Enhanced STAR exemption recipients will keep their exemption, as long as they continue to own their current home.

• New York State requires ALL NEW Enhanced STAR exemption recipients to register with New York State’s MANDATORY Income Verification Program (IVP).

*New Enhanced STAR exemption recipients must now file with the assessor the following:

• Application for Enhanced STAR Exemption – RP-425-E;
• Application for the Enhanced STAR Income Verification Program – Form RP-425-IVP (include Social Security numbers of all owners and owner’s spouse who reside on the premises); and
• Copy of your 2020 Federal or New York State income tax return, or if you were not required to file a 2020 income tax return, Income for STAR Purposes Worksheet - Form RP-425-Wkst.
• Proof of Age (driver’s license) and copy of Utility Bill.

Once enrolled in the State’s IVP, you will no longer renew your Enhanced STAR exemption with the assessor anually, but must comply with any requests from the New York State Department of Taxation and Finance (NYSDTF). NYSDTF will notify you directly whether your income is below the Enhanced STAR limit.

*New Low Income Senior Citizens exemption recipients who are BASIC STAR exemption recipients, MUST now register with New York State’s MANDATORY Income Verification Program (IVP) in order to continue obtaining the Enhanced STAR exemption. File with the assessor your Low Income Senior application – Form RP 467, together with the following:

• Application for Enhanced STAR Exemption – RP-425-E;
• Application for the Enhanced STAR Income Verification Program – Form RP-425-IVP (include Social Security numbers of all owners and owner’s spouse who reside on the premises); and
• Copy of your 2020 1040 Federal (including all schedules) and New York State IT-201 income tax return, or if you were not required to file a 2020 income tax return, submit all 1099’s and the Income for STAR Purposes Worksheet – Form RP425-Wkst
• Proof of Age (driver’s license or non photo ID) and copy of Utility Bill.

Once enrolled in the State’s IVP, you will no longer renew your Enhanced STAR exemption with the assessor annually, but must comply with any requests from the New York State Department of Taxation and Finance (NYSDTF). NYSDTF will notify you directly whether your income is below the Enhanced STAR limit. YOU MUST, however, continue to renew your Low Income Senior exemption with the assessor annually by filing Form RP-467-Rnw: Part A and Form RP-467-Rnw: Part B, with proof of annual income.

* The New York State Department of Taxation and Finance has developed a web based registration application, and phone registration for the STAR Check program.  To register or to ask questions please contact the State at (518) 457-2036 or online at www.tax.ny.gov/star. 

  School Tax Relief (STAR) Credit (click to download an informational flyer)