This program provides a partial exemption from school property taxes. | Eligibility | Basic STAR | Enhanced STAR | | Age | There is no age requirement. | An owner must be 65 years old or older by the end of the calendar year in which the exemption begins. For example, if you’re applying for an exemption that will begin on July 1, 2014, the owner must be 65 by December 31, 2014. If the property is owned by a married couple, one owner must have reached 65 years of age by the end of the calendar year in which the exemption begins. | | 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 $79,050. 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 $280 tax reduction | The approximate benefit is a $560 tax reduction |
Deadlines
Your Exemption Application for Owners 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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New York State School Tax Relief Program (STAR)
