The New York State School Tax Relief (STAR) program provides a partial exemption from school property taxes for owner-occupied, primary residences. If you own and live in your home, you’re eligible for one of the two STAR exemptions, either the “Basic” STAR exemption, or the “Enhanced” STAR exemption. 

All homeowners are eligible for the Basic STAR exemption regardless of age or income. Basic STAR works by exempting $30,000 of the full value of a home from school taxes. 

Senior citizens (age 65 and older) whose yearly household incomes don’t exceed $60,000 are eligible to receive the Enhanced STAR exemption. For qualifying senior citizens, the Enhanced STAR program exempts $50,000 of the full value of their home from school property taxes. Applicants for the Enhanced STAR exemption must be 65 years of age as of December 31 of the year in which the exemption will begin. 

Even though all homeowners are eligible for a STAR exemption, please note that the savings are not automatic. To receive your STAR tax cut, you must file an application with your local property assessor by MARCH 1st. If you have applied previously and been granted the Basic STAR exemption you do not need to reapply. However, remember to notify your assessor if your primary residence changes. Most seniors receiving the Enhanced exemption will need to reapply. 

To obtain an application contact your local assessor’s office: 

You can access more information on this valuable program, and download the necessary forms online at http://www.orps.state.ny.us.

New Middle Class STAR Rebate Program (Posted July 2007)

A new Middle Class STAR Rebate Program is available to homeowners who receive the basic STAR exemption on their property tax bills and to homeowners who are aged 65 years or older and receive an enhanced STAR exemption on their property tax bills. The state is sending letters to homeowners alerting them of this program and describing the steps necessary to apply for and receive rebates. More...

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