Changes to STAR
if you currently receive your STAR benefit as a reduction on your school tax bill (the STAR exemption), you may receive a greater benefit if you switch to the STAR credit to receive a check instead.
Recent changes in the law:
- The value of the STAR credit savings may increase by as much as 2% each year, but the value of the STAR exemption savings will not increase.
- The income limit for the Basic STAR exemption is now $250,000.
If your income is more than $250,000, you must switch to the STAR credit to continue receiving a STAR benefit.
If your income is $250,000 or less, you have the option to switch.
Homeowners can find more information about STAR here.
What does STAR stand for?
STAR stands for School Tax Assessment Relief
What is STAR?
A New York State school tax relief program, which provides a partial exemption from or credit against school taxes for homeowners.
When did STAR begin?
The STAR program became law in 1997. 2015 updates to the program changed "exemption on your tax bill" to "credit" in the form of a check issued to the homeowner
Eligibility requirements for the STAR program:
There are two different types of STAR Exemptions / Credits, Basic and Enhanced
Basic STAR is for those who own and live in their own home.
Enhanced STAR is for seniors, age 65 and above, who (with limited exceptions) own and live in their own home
BOTH Exemption/Credit types require a maximum household income limit determined annually by New York State.
What types of properties are included?
Owners of one, two and three family houses, condominiums, cooperative apartments, and manufactured homes (also known as mobile homes in Real Property Tax Law) are included.
Does STAR apply to all taxes on my property?
No. The STAR exemption applies only to school district taxes. It does not apply to property or "land" taxes. (There are exceptions in some larger cities across the state)
How do I get into the BASIC STAR program?
Register for the School Tax Relief (STAR) credit
Since 2015, you can no longer apply with your local assessor.
How do I get into the Enhanced STAR program?
IF You were receiving the Basic STAR EXEMPTION on your school tax bill prior to 2015, you may file an application with your local assessor. Property Owners applying for the Enhanced STAR exemption must demonstrate that the combined income of all of the owners of the property, and of any owner's spouse who resides on the premises, is no greater than the income standard for the applicable income tax year.
To have your Basic STAR upgraded to Enhanced STAR, you must submit the following to your assessor:
- Form RP-425-E, Application for Enhanced STAR Exemption for the 2020-21 School Year, and
- Form RP-425-IVP, Supplement to Forms RP-425-E and RP-425-Rnw (include the Social Security numbers of all owners of the property and any of their spouses who reside at the property).
If you are new to the STAR program, whether BASIC or Enhanced, you should use the link above to register.
Do I need to reapply for the STAR exemption every year?
Starting in 2019, property owners who receive the STAR exemption or STAR Credit will not need to reapply annually. However, STAR recipients will need to notify their assessor if there is a change in primary residence, mailing address and /or owner/s names.
For more information about the STAR program including, FAQ’S, how to apply, who to contact if you are not receiving STAR, please click here