The New York State School Tax Relief Program (STAR) provides homeowners with two types of partial exemptions from school property taxes: The Basic STAR Exemption and the Enhanced STAR Exemption.
The procedures for obtaining the Basic STAR and the Enhanced STAR exemptions have drastically changed over the past several years pursuant to New York State law. The changes have placed more responsibility for both exemptions in the hands of the NYS Department of Taxation and Finance, Office of Real Property (hereinafter “NYS DTF).
For a thorough review of both exemptions, you should review the STAR information on the NYS DTF website by clicking here. The following is a summary of the revised procedures for obtaining a STAR exemption.
• The Basic STAR exemption is available to all persons who owned-occupied their residential property prior to 3/1/15, and whose 2020 income (owner and spouse), with certain exceptions, was between $250,000 and $500,000. For more information on exceptions to this income requirement, click here.
• NEW PROPERTY OWNERS (defined as owners who took title to their property after 3/1/15 and this is the first time the new property owner is applying for Basic STAR on this newly purchased property). Homeowners in this category must register with the NYS DTF by clicking here 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.
• The Enhanced STAR exemption provides an increased benefit for the primary residence of a senior citizen (age 65 and older) who has a qualifying 2019 income of less than $90,550.
• New York State revised the filing and approval procedure for all Enhanced STAR applications beginning in the 2019/20 tax year (December 2019 to November 2020 tax bill). Click here to review a brochure detailing the new Enhanced STAR procedures.
• The revised procedure requires all applicants to supply their social security numbers in order to participate in the Enhanced Star exemption program.
• After an applicant has filed an Enhanced STAR application under this revised procedure and the application has been approved by the NYS DTF, the applicant will no longer be required to file an annual renewal application on this property with the Assessor’s Office, or NYS DTF
• An Enhanced STAR exemption applicant filing an application for the first time on property which they owner/occupy for the upcoming 2021/22 tax year (Dec 1, 2021 to Nov 30, 2022 tax bill)(i.e. a NEW application not previously approved by the NYS DTF), must be filed with the Assessor's Office no later than March 1, 2021. For detailed filing information, forms and application procedures for filing a NEW Enhanced STAR application, click here.
The Enhanced STAR Exemption Appeal Process:
Enhanced STAR exemption applications can be denied by the Assessor’s Office or by the NYS DTF.
If an Enhanced STAR exemption application is denied by the Assessor’s Office, the applicant will be notified by the Assessor’s Office and advised of the procedures for appealing this denial.
However, if an Enhanced STAR exemption application is denied by the NYS DTF, the applicant will be notified by the NYS DTF and advised of the procedures for appealing the denial. The Assessor’s Office is no longer responsible for sending notices of denial or handling grievance complaints on appeals from NYS DTF denials.