What Is the NYS STAR Program? A Complete Homeowner Guide
The New York State School Tax Relief (STAR) Program is one of the most important tax-saving benefits available to New York homeowners. Created in 1997 and fully implemented during the 1998–99 school year, STAR helps reduce school property taxes for owner-occupied primary residences statewide.
Millions of homeowners in New York benefit from STAR each year, and understanding how it works can help you save hundreds—or even thousands—on your annual school tax bill.
How the STAR Program Works
STAR reduces the taxable value of your home for school tax purposes. It does not apply to county, town, village, or city taxes—only school district taxes.
You may qualify for STAR if your home is your primary residence and is one of the following property types:
- 1–3 family home
- Condominium
- Co-op
- Mobile home
- Farmhouse or agricultural dwelling
Basic STAR vs. Enhanced STAR
There are two levels of STAR benefits:
⭐ Basic STAR
- Available to all homeowners using the property as their primary residence
- No age requirement
- Household income must be under $500,000
- Provides an exemption of roughly $30,000 in assessed value
⭐⭐ Enhanced STAR
- Available to homeowners aged 65 or older
- Income limit for 2025: approx. $107,000 (adjusted yearly)
- Provides a larger savings—typically equivalent to $74,900+ in assessed value
STAR Credit vs. STAR Exemption
As of 2016, STAR benefits are issued in two formats:
- STAR Exemption — reduces your assessed value on the school tax bill (closed to new applicants)
- STAR Credit — delivered as a refund check/direct deposit to new homeowners
If you bought your home after 2015, you will receive the STAR credit instead of the exemption.
Property Taxpayer’s Bill of Rights
New York State also provides a Property Taxpayer’s Bill of Rights to ensure you have access to clear information about:
- Your STAR exemption or credit amount
- How tax savings are calculated
- Assessment appeals and grievance procedures
- Your rights and responsibilities as a property owner
Seniors already receiving the local Senior Citizen Exemption automatically qualify for Enhanced STAR.
Eligibility Requirements
To receive any STAR benefit, you must:
- Own your home
- Use it as your primary residence
- Meet the income requirements
- Provide proof of residency if requested
If you're unsure about eligibility, your local assessor can help confirm your status.
Additional STAR Resources
For more STAR forms, official state documents, and helpful homeowner tax resources, visit my dedicated resource page:
📌 Forms & Links – NYS STAR Resources
This page is maintained and updated to help homeowners access STAR forms, exemption applications, assessor contacts, and additional New York State tax guidance.
