New York State School Tax Relief Program (STAR)

This program provides a partial exemption from school property taxes.

If your July property tax bill shows that you no longer have the Basic STAR property tax exemption, it’s not too late to get it back. Contact the NY State Department of Taxation and Finance or call them at 518-457-2036. The State is accepting late registrations. If you have any questions, please contact NY State. If you are applying for STAR for the first time, please continue reading this page.

Eligibility Basic STAR Enhanced STAR
Age There is no age requirement.

All owners must be 65 or older by the end of the calendar year in which the exemption begins, unless they are the spouse or sibling of an owner who is 65 or older by that time. For example, if you own the property and are applying for an exemption that will begin on July 1, 2014, you or your spouse or sibling must be 65 or older by December 31, 2014.

Income The combined income of all resident owners (owners who live on the property) and of any owner’s resident spouse cannot be more than $500,000. Income is federal adjusted gross income minus the taxable amount of total distributions from individual retirement accounts or annuities (commonly known as IRAs).  Income documents will be required to establish your eligibility for this program.

The combined income of all owners and of a resident owner's spouse cannot be more than $83,300. Income is federal adjusted gross income minus the taxable amount of total distributions from individual retirement accounts or annuities (commonly known as IRAs). Income documents will be required to establish your eligibility for this program.

Primary residence The property must be the primary residence of at least one owner.  Married couples owning more than one property can only have STAR on one property unless they are divorced or legally separated and can provide documentation to support their claim.

The property must be the primary residence of at least one owner. Married couples can only have STAR on one property unless they are divorced or legally separated and can provide documentation to support their claim.

Benefit The approximate benefit is a $300 tax reduction The approximate benefit is a $600 tax reduction

 

Note: Properties that receive the 421a benefit are not eligible for the STAR exemption.


Deadlines
Your Exemption Application for Homeowners including all required documents, must be postmarked by March 15 for the benefit to begin July 1 of the year you apply. If March 15 falls on a weekend, the deadline will be the next business day.

Forms and Reports
Forms



Note for Property Owners:
You may also be eligible to receive the following exemptions: Clergy, Disabled Homeowner, Senior Citizen Homeowner and Veterans.
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