The New York State Tax Relief Program (STAR): Provides homeowners with two types of savings (Basic Star and Enhanced Star) from school property taxes. These savings may be in the form of an exemption, which is a reduction on your tax bill on the school district portion OR in the form of a direct check from NY State.
For a review of both exemptions, you should review the STAR information on the NYS DTF website (tax.ny.gov). The following is a summary of procedures for obtaining a STAR benefit.
New homeowners and first-time STAR applicants
The STAR exemption (a reduction directly off school portion of tax bill) program is closed to all new applicants. If you’re a new homeowner or you weren’t receiving the STAR exemption on your current home in 2015, you can register for the Star Credit (tax.ny.gov) to receive a check or direct deposit directly from NY State. Homeowners in this category must register with the NYS DTF by visiting the website or calling (518) 457-2036. Once the registration is approved by NYS DTF, the homeowner will receive a check from NYS DTF. The Assessor’s Office is no longer responsible for processing or approving these applications.
Current STAR exemption recipients
If you have an existing STAR exemption, you do not need to reapply, however, you must update your registration with the Department if:
*You continue to own the property but have filed a new deed due to:
-marriage, divorce, surrender of interest by a co-owner survivorship, trusts, life estates, divorce, name changes.
To update your registration, visit the Homeowner Benefit Portal on the Star Website (tax.ny.gov) and follow the instructions to log in or create an Online Services account.
Basic STAR
• The Basic STAR exemption is available to all persons who owned-occupied their residential property prior to 3/1/15, and whose income (owner and spouse) was $250,000 or less.
Note: The STAR exemption information on this page applies only to current STAR exemption recipients. For general information about the STAR program and STAR credit, visit Star Resource Center (tax.ny.gov)
Enhanced STAR
• The Enhanced STAR exemption provides an increased benefit for the primary residence of a senior citizen (age 65 and older) who has a qualifying 2024 income of less than $110,750.
• New York State revised the filing and approval procedure for all Enhanced STAR applications. Visit (tax.ny.gov)
*If you’re a SENIOR receiving the Basic STAR exemption, beginning in 2026 you will no longer need to take any action to upgrade to the Enhanced STAR exemption. The Tax Department will automatically notify your assessor when you become eligible for Enhanced STAR.