Register for STAR Program - School Tax Relief
The School Tax Relief (STAR) program provides eligible homeowners in New York State with relief on their property taxes.
How You Receive STAR Benefits
Taxpayers receive benefits in one of two ways:
- STAR credit check. If you are registered for the STAR credit, the Tax Department will send you a STAR check in the mail each year. You can receive the credit if you own your home, and it's your primary residence and the combined income of the owners and the owners’ spouses is $500,000 or less. The value of the STAR credit savings may increase by as much as 2% each year. Another benefit of receiving the STAR credit is that if or when you become eligible for Enhanced STAR, your will automatically receive a check for your Enhanced STAR benefit.
- STAR exemption: this is a reduction on your school tax bill. If you’ve been receiving the STAR exemption since 2015, you can continue to receive it for the same primary residence. As long as you remain eligible, you’ll see a reduction on your school tax bill for the amount of your STAR exemption. Important: The STAR exemption is no longer available to new homeowners. If you are a new homeowner see info on how to apply.
Switching to STAR credit from the STAR exemption
If you currently receive the STAR exemption you may receive a greater benefit if you switch to the STAR credit to receive a check instead. Beginning in 2019, the value of the STAR credit savings may increase by as much as 2% each year, but the value of the STAR exemption savings cannot increase. The STAR exemption savings can never be higher than the STAR credit savings. Read more about switching.
Two Types of STAR benefits - Basic and Enhanced
1- Basic STAR
- Available for owner-occupied, primary residences
- The (combined) income limit for Basic STAR credit is $500,000
- The (combined) income limit for the Basic STAR exemption is $250,000
- Based on the first $30,000 of the full value of a home
If your income is greater than $250,000 and less than or equal to $500,000
- If you currently receive the Basic STAR exemption and your income is between $250,000 and $500,000, if eligible, you will receive a check for the STAR credit instead of the reduction on your school tax bill.
- If you receive a letter asking you to update your STAR registration (Form RP-425-RDM), follow the instructions on this page to use the online STAR Registration application.
If your income is $250,000 or less
- If you currently receive the STAR exemption, you can choose to register for the STAR credit to receive a check instead; you may receive a greater benefit. To learn more, see Changes for STAR exemption recipients. (See information above on Switching to STAR credit)
- If you own your home that is your primary residence and your income is $500,000 or less, you’re eligible for the Basic STAR credit.
2- Enhanced STAR for Those 65 Years of Age and Older
Homeowners Currently Receiving STAR Credit: You will automatically receive a check for your enhanced STAR benefit when you become eligible for Enhanced STAR.
Basic STAR exemption recipients: who turns 65 and meet the eligibility requirements, you should apply to your assessor for the Enhanced STAR exemption. You only need to apply once.
Important! Many people miss their first year of eligibility for this exemption by not understanding the age qualifications. The exemption reads that you must be 65 in that taxable year. This means if you turn 65 at any time (even December 31st) in this taxable year and apply for the Enhanced STAR exemption prior to March 1st (when you are 64) you will be eligible for that year.
- NEW! IMPORTANT! Due to the coronavirus pandemic, those who received either the RP-467 (Senior Citizen Exemption) or RP-459c (Disability and Limited Income Exemption) on the 2020 assessment roll, are not required to send in a renewal for 2021, unless they feel that their income decreased, which would cause the exemption amount to increase. This was passed into law in the latter part of December. See Q&A and full details
- Deadline is March 1st: In most towns. Always check with your assessor to see what the date is in your town. Please read this if you miss the deadline or a good cause.
- If you’re applying or reapplying for the Enhanced STAR exemption, you must enroll in the Income Verification Program. This does not apply to new homeowners and first-time STAR applicants. You only need to enroll once, and you’ll receive the exemption each year, as long as you’re eligible. No deadlines to miss. and your tax returns are not shared with your assessor's office.
- In the first year, your assessor will verify your eligibility based on the income information you provide. In the following years, NYS will verify your income eligibility.
- The income limit is $90,550 or less for the 2021-2022 school year. Everything you list is income EXCEPT distributions from an IRA account. So if you are looking at your taxes to see if you qualify, it would be your adjusted gross income minus any number on line 15b (if applicable).
Enhanced Star Enrollment & Forms
To apply for the Enhanced STAR exemption, submit the following to your assessor:
- Form RP-425-IVP, Supplement to Form RP-425-E (include the Social Security numbers of all owners of the property and any of their spouses who reside at the property); and
- Form RP-425-E, Application for Enhanced STAR Exemption.
In the past, senior citizens who qualified for the senior citizens exemption were automatically granted the Enhanced STAR exemption. Due to changes in New York State law, you must apply separately for the senior citizens exemption and the Enhanced STAR exemption.
To apply or reapply for the senior citizens exemption, file the applicable form with your assessor:
- for first-time applicants: Form RP-467, Application for Partial Tax Exemption for Real Property of Senior Citizens, or
- for renewal applicants: Form RP-467-Rnw, Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens
See Form RP-467-I, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, for the application deadline and additional information.