New York School Tax Relief Program (STAR)

About Basic STAR and Enhanced STAR

The School Tax Relief (STAR) and Enhanced School Tax Relief (E-STAR) benefits offer property tax relief to eligible New York State homeowners.

Who Can Apply

Homeowners not currently receiving the STAR exemption who meet the program's eligibility requirements may apply for the STAR tax credit with the New York State Department of Taxation and Finance. If you qualify for the credit, it will be issued to you in the form of a check. More information is available at www.tax.ny.gov/star or by calling (518) 457-2036.

You may apply for the Basic STAR or Enhanced STAR tax exemption with the NYC Department of Finance if:

  • You owned your property and received STAR in 2015-16 but later lost the benefit and would like to apply to have it restored. To be eligible for Basic STAR your income must be $250,000 or less.
  • You currently receive Basic STAR and would like to apply for Enhanced STAR. You may be eligible for Enhanced STAR if you will be 65 or older in the calendar year in which you apply. The total income of all owners and resident spouses or registered domestic partners cannot exceed $93,200.

If you qualify for the exemption, it will be applied to your property tax bill. You will not be issued a check.

How to Apply

If you meet the criteria above to apply for the Basic STAR or Enhanced STAR tax exemption with the NYC Department of Finance, you may submit your application online or download application forms at the Property Tax Benefits for Homeowners page.

You may also be eligible for other property tax exemptions.

Exemption or Credit?

If you are currently receiving STAR or E-STAR as a property tax exemption and you earn $250,000 or less, you have the option to register for the STAR credit to receive a check instead. You may receive a larger benefit with the credit, as the amount of the STAR credit will increase in the future, but the value of the exemption will not. To learn more, visit www.tax.ny.gov/star or contact the New York State Department of Taxation and Finance at (518) 457-2036.


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


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