Thursday, February 2, 2023

The Ultimate Guide to Understanding the STAR Program: School Tax Relief for Homeowners

 What is the NYS STAR Program?



The STAR (School Tax Relief) program in New York State is a state-financed exemption from school property taxes for owner-occupied, primary residences. The program was authorized by section 425 of the Real Property Tax Law and has been in effect since the 1998-99 school year.



The program is divided into two parts: the “enhanced” STAR exemption and the “basic” STAR exemption. The “enhanced” STAR exemption is available to senior citizens whose incomes do not exceed $60,000 a year and provides a $50,000 exemption from the full value of the property. The “basic” STAR exemption, available to all primary-residence homeowners regardless of age or income, will provide at least a $30,000 exemption from the full value of the property once it is fully phased in.

The STAR exemption applies only to school district taxes and does not cover taxes for other purposes such as county, town, or city. The exemption is computed using state equalization rates to reflect the fractional level of assessment in localities that do not assess property at full market value. To be eligible for the STAR exemption, the property must be a one, two, or three-family residence, mobile home, farm home, condominium, or cooperative apartment.

The STAR program also includes a “Property Taxpayer’s Bill of Rights” that provides information on the amount of the STAR exemption and the savings on the school tax bill. Low-income seniors who receive the pre-existing senior citizen’s exemption automatically qualify for the STAR exemption, and the pre-existing exemption and any other applicable exemption must be applied to the property’s assessed value before the STAR exemption.


The STAR exemption can only be applied to the owner's primary residence and is subject to proof of residency by the assessor. If you have any questions or concerns about the STAR program, be sure to reach out to your local assessor for more information.






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