STAR Program

New York State’s School Tax Relief Program, also known as STAR, provides partial school property tax savings to eligible homeowners. Most New Yorkers who own and live in their homes are eligible for STAR savings on their primary residences. Because the STAR program is not a district program, a taxpayer’s STAR savings are not factored into a school budget.

Whether you receive the STAR exemption or the credit, there are two types of STAR benefits:

Basic STAR

• Available for owner-occupied, primary residences
• The income limit for the Basic STAR credit is $500,000 (the income limit for the Basic STAR exemption is $250,000)
• Based on the first $30,000 of the full value of a home

Enhanced STAR

• Provides an increased benefit for the primary residences of senior citizens (age 65 and older) with qualifying incomes:
  • $93,200 or less for the 2023-2024 school year
  • $98,700 or less for the 2024-2025 school year
• Based on the first $81,400 of the full value of a home for the 2023-2024 school year.

The STAR benefit applies only to school district taxes. It doesn’t apply to county, town, or city taxes, except in the cities of New York, Buffalo, Rochester, Yonkers, and Syracuse. In those five cities, the exemption is applied partly to city taxes and partly to school taxes.

Note: Senior citizens receiving STAR may also be eligible for the senior citizens exemption. To learn more, visit the New York State Department of Taxation and Finance’s Senior Citizens Exemption page.

Resources

Access resources from the New York State Department of Taxation and Finance:

• Register for STAR
• Learn about STAR eligibility
• Read STAR privacy notification
• Access a handout for new homeowners
• Learn how to report your STAR credit