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STAR

The New York State School Tax Relief Program (STAR) provides homeowners with two types of partial exemptions from school property taxes. If you earn less than $500,000 and own and live in your home, you’re probably eligible for the STAR exemption. There are two types of STAR exemptions: The Basic STAR Exemption and the  Enhanced STAR Exemption.

Click here for the   NY State Department of Taxation STAR FAQ's.

 Basic STAR

• The Basic STAR exemption is available to all persons who owner-occupy their residential property and whose 2015 income (owner and spouse) was under $500,000 (Homeowners).

 NEW PROPERTY OWNERS (Ownership after 3/1/15 and this is the first time the new property owner is applying for the Basic STAR exemption on this newly purchased property):

STAR applications for homeowners in this category for the 2017/18 tax year (December 1, 2017 to November 30, 2018 tax bill) must register with New York State at www.tax.ny.gov or call (518) 457-2036.

 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 2015 income of less than $86,000.

An Enhanced STAR exemption application and instructions for filing the application with the Assessor’s Office can be downloaded here, and from the Assessor’s Forms and Applications page of the Town of Huntington website, or obtained by visiting the Assessor’s Office at Huntington Town Hall after October 1, 2016.  An instruction sheet on filing is available here.

An Enhanced STAR exemption application must be filed with the Assessor’s Office no later than March 1, 2017 for the 2017/18 tax year (Dec 1, 2017 to Nov 30, 2018 tax bill).

NEW PROPERTY OWNERS (Ownership after 3/1/15 and this is the first time the new property owner is applying for the Enhanced STAR exemption on this newly purchased property):

Enhanced STAR applications for homeowners in this category for the 2017/18 tax year (December 1, 2017 to November 30, 2018 tax bill) must register with New York State at www.tax.ny.gov or call (518) 457-2036.

STAR exemptions apply only to School District taxes, not to other taxes such as county, town or special districts.

The Enhanced STAR Income Verification Program (IVP):

Eligible Enhanced STAR applicants can request that their income be verified by the New York State Department of Taxation and Finance (DTF) after the first year of eligibility.  By electing this option after the first year of eligibility, the Enhanced STAR applicant is not required to file an annual application with the Assessor’s Office. 

After enrolling in this program, the DTF annually notifies the Assessor’s Office whether an enrolled taxpayer’s income is below the maximum permitted by law.  If it is, the applicant is entitled to the exemption for the upcoming tax year and the Assessor’s Office annually sends a letter advising the taxpayer of this approval.

If the Assessor’s Office is notified that the taxpayer’s income exceeds the maximum permitted by law to obtain the exemption, then the Assessor’s Office must take steps to remove the Enhanced STAR exemption from the taxpayer’s tax bill.  Upon receiving this notification from the DTF, the Assessor’s Office issues a notice of Denial of Enhanced STAR Exemption.

Additionally, in the IVP process, sometimes DTF is unable to verify a taxpayer’s income for a particular income tax year and, without any specific reason being given by DTF, the Assessor’s Office is notified of this fact.  The inability of DTF to verify a taxpayer’s income is treated by the Assessor’s Office as a denial by the DTF of the Enhanced STAR exemption for the upcoming tax year and the Assessor’s Office issues a notice of Denial of Enhanced STAR Exemption.