⚠️ IMPORTANT
Exemption amounts, income limits, and deadlines vary significantly by municipality. The figures shown are examples or state maximums. Always verify specific requirements with your local assessor's office.
New York STAR Exemption: 2026 Guide
Everything you need to know about applying for and maximizing your STAR benefits
Key figures
- Basic STAR, off assessed value
- $30,000
- school taxes only, no age test · RPTL §425
- Enhanced STAR, off assessed value
- $88,500
- 2026-27 school year, age 65+ · NYS Tax and Finance
- Enhanced STAR income limit
- $110,750
- 2026-27, resident owners and spouses · NYS Tax and Finance
Reviewed September 1, 2026 · figures come from the same data the calculator uses; sources are cited where each figure is discussed below.
🚨 CRITICAL: New homeowners CANNOT get STAR exemption on tax bills
You MUST register at tax.ny.gov/star for STAR credit (comes as check/direct deposit). Since 2015, new STAR applicants cannot receive the exemption on their tax bill.
What is STAR?
The School Tax Relief (STAR) program provides property tax relief to eligible homeowners by reducing the taxable assessed value of their property for school tax purposes only.
Key Benefits
- • Reduces school property taxes (not county, city, or special district taxes)
- • Available to all qualifying homeowners (Basic STAR)
- • Enhanced benefits for seniors 65+ with qualifying income
- • Can save hundreds to over $1,000 annually
STAR Credit vs. STAR Exemption
STAR Credit (Required for new applicants):
- • All new applicants must register for credit at tax.ny.gov/star
- • Receive check or direct deposit from NY State
- • No income limit for Basic STAR credit
STAR Exemption (Closed to new applicants):
- • Only for existing recipients who already have it
- • Income limit: $250,000
- • Direct reduction on school tax bill
STAR Exemption Calculator: Estimate Your Savings
Calculate how much you could save with STAR credit or exemption
Enter your home's assessed value
Find this on your tax bill (school portion only)
Required for Enhanced STAR (must be 65+)
Optional - Basic STAR has no income limit for credit
STAR quick reference, 2026-27
- • Average: $375-$700/year
- • No age requirement
- • No income limit
- • Average: $1,000-$2,100/year
- • Age 65+ required
- • Income limit: $110,750
Basic STAR vs Enhanced STAR
Understanding the differences between the two STAR programs
Basic STAR
Eligibility
- • Owner-occupied primary residence
- • No age restrictions
- • Income limit: $250,000 for STAR exemption (existing recipients only)
- • No income limit for STAR credit program
- • New applicants MUST use credit program regardless of income
- • New York State residents
Benefits
- • Up to $30,000 assessment reduction
- • Applies to school taxes only
- • Automatic renewal once approved
- • Available statewide
Example Savings
School tax rate: 1.5%
STAR benefit: $30,000 × 1.5% = $450/year
Enhanced STAR
Eligibility
- • Age 65 or older
- • Income $110,750 or less
- • Owner-occupied primary residence
- • Must reapply periodically
Benefits
- • Takes up to $88,500 off the value school taxes are figured on
- • Significantly higher than Basic STAR's $30,000
- • Note: Actual savings approximately $650-700 annually
- • The $88,500 is the exemption amount, not the dollar savings
- • Replaces Basic STAR (not additive)
Example Savings
School tax rate: 1.5%
Enhanced STAR: $88,500 × 1.5% = $1,328/year
(Actual exemption may be less based on local limits)
How to Apply for STAR
Step-by-step application process for both Basic and Enhanced STAR
Important Deadlines
Important Deadlines (Vary by Municipality):
- • Most common deadline: March 1
- • NYC: March 15 for Class 1, March 1 for other classes
- • Always verify with your local assessor
- • Some exemptions can be filed year-round
Application Steps
Determine Eligibility
Check if you qualify for Basic STAR (all homeowners) or Enhanced STAR (65+ with income limit)
Gather Required Documents
- • Property deed or mortgage statement
- • Driver's license or state ID
- • For Enhanced STAR: Income documentation (tax returns, Social Security statements)
- • Birth certificate (for Enhanced STAR)
Submit Application
• For STAR Credit: Register at tax.ny.gov/star (required for all new applicants)
• For existing exemptions: Contact your local assessor
• NYC residents still use tax.ny.gov/star for credit registration
Wait for Processing
Applications typically processed within 60-90 days. You'll receive notification of approval or denial.
Receive Benefits
STAR savings will appear on your next school tax bill, typically reducing your annual payment.
Enhanced STAR income limit (2026-27)
Current income thresholds for Enhanced STAR eligibility
2026-27 school year income limit: $110,750
The state adjusts this every year, so a figure you find elsewhere is probably last year's: it was $98,700 for 2024-25 and $107,300 for 2025-26. From 2026 the state counts only the income of resident owners and their spouses.
What Income Counts?
Included Income
- • Wages and salaries
- • Social Security benefits
- • Pension income
- • Investment income
- • Rental income
- • Business income
Excluded Income
- • STAR benefits themselves
- • Certain disability payments
- • Some veterans benefits
- • Gifts and inheritances
- • Life insurance proceeds
You must provide income documentation including tax returns, Social Security statements, and other income records when applying for Enhanced STAR.
Veterans Property Tax Exemptions
Multiple exemptions available for eligible veterans
Veterans Exemption Formula:
- • Alternative Veterans: 15% of assessed value
- • Combat Veterans: Additional 10%
- • Service-Connected Disability: Additional amount = half of disability percentage
- • Cold War Veterans: 10% or 15% where adopted locally
Example Calculation:
30% disabled combat veteran = 15% + 10% + 15% = 40% total exemption
Note: Each locality sets maximum dollar amounts. NYC maximums vary by class.
- • Each municipality sets its own maximum dollar amounts
- • NYC has different maximums for different property classes
- • Veterans exemptions can be combined with STAR
- • Application deadlines vary by municipality
Other Available Property Tax Exemptions
Additional exemptions beyond STAR and Veterans benefits
Individual Exemptions
- • Clergy: $1,500 reduction in assessed value
- • Solar/Renewable Energy: 15-year exemption on increased value from systems
- • Senior Citizens: Varies by municipality (income-based)
- • Disabled Persons: Varies by municipality
Property-Based Exemptions
- • Agricultural: Based on agricultural use value rather than market value
- • 485-x (NYC): New construction tax abatement program replacing 421-a
- • Nonprofit Organizations: Various exemptions for qualifying properties
- • Historic Properties: Some municipalities offer preservation exemptions
Note: Availability and amounts vary significantly by municipality. Contact your local assessor's office for complete information about exemptions in your area.
Maintaining Your STAR Benefits
How to keep your STAR exemption active year after year
Basic STAR
- Automatic Renewal: Once approved, Basic STAR typically renews automatically
- Update Requirements: Must notify assessor if you move or sell property
- No Income Verification: No annual income documentation required
- Annual Review: Check tax bill to ensure benefit is applied
Enhanced STAR
- Income Verification: Annual income verification required through IVP (Income Verification Program)
- Automatic Renewal: If enrolled in IVP, no need to reapply
- Manual Renewal: If not in IVP, must submit income documentation annually
- Age Verification: Must remain 65+ to qualify
- Notification Required: Report income changes that exceed limit
What Can Cause Loss of Benefits?
- • Selling or transferring the property
- • No longer using as primary residence
- • Income exceeding limits (Enhanced STAR)
- • Failure to renew when required
- • Providing false information on application
Estimating Your STAR Savings
How to calculate potential savings from STAR exemptions
STAR Savings Formula
STAR Exemption Amount × School Tax Rate = Annual SavingsExample 1: Basic STAR (Upstate NY)
Example 2: Enhanced STAR (Upstate NY)
NYC STAR Considerations
Important information for New York City residents
- • NYC residents receive STAR as a credit (check), not a reduction on tax bill
- • NYC has consolidated tax billing - no separate school tax bill
- • STAR credit typically arrives in fall
- • Average NYC STAR credit is lower than upstate due to different tax structure
Remember to report your STAR credit as income when filing taxes - FreeTaxUSA makes it easy with their free federal filing.
Frequently Asked Questions
Common questions about STAR exemptions
Can I have both Basic and Enhanced STAR?
No, Enhanced STAR replaces Basic STAR. You cannot receive both benefits simultaneously.
What if I miss the March 1st deadline?
• For STAR Credit: Can register anytime at tax.ny.gov/star
• For existing exemptions: March 1 is typical deadline for changes
• New homeowners: Have until next tax year to register for credit
• Late applications for exemptions: May not be accepted
Does STAR reduce all my property taxes?
No, STAR only reduces school district taxes. It does not affect county, city, town, village, or special district taxes.
Can I get STAR on a second home or rental property?
No, STAR is only available for owner-occupied primary residences. You cannot get STAR benefits on vacation homes, rental properties, or investment properties.
What happens if my income goes over the Enhanced STAR limit?
You must notify the assessor and will likely be switched back to Basic STAR. You may need to repay some benefits if the income increase was not reported timely.
Reviewed: 2026 | Source: NYS Department of Taxation and Finance
Disclaimer: Exemption amounts and eligibility requirements vary by municipality. Always verify current information with your local assessor's office.