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 $86,300 for the 2019-20 tax year. The first $68,700 of the full value of a home is exempt from school taxes as of 2019-20 school tax year.

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 for 2019, New York State requires ALL Enhanced STAR exemption recipients to register with New York State’s MANDATORY Income Verification Program (IVP).

*Enhanced STAR exemption recipients, who are not already enrolled in the State’s IVP, must now file with the assessor:

• Enhanced STAR exemption renewal application – Form RP-425-Rnw;
• 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 2017 Federal or New York State income tax return, or if you were not required to file a 2017 income tax return, Income for STAR Purposes Worksheet - Form RP425-Wkst.

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.

*Current Low Income Senior Citizen exemption recipients who are Enhanced 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 ANNUAL Low Income Senior renewal application – Form RP-467-Rnw, together with the following:

• Enhanced STAR exemption renewal application - Form RP-425-Rnw;
• 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 2017 Federal or New York State income tax return, or if you were not required to file a 2017 income tax return, Income for STAR Purposes Worksheet - Form RP425-Wkst.

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)