Beginning in 2011, legislation requires that taxpayers who earn more than $500,000 will no longer receive the Basic STAR exemption. To confirm your eligibility, your assessor may ask you to provide information about your income.

The New York State School Tax Relief Program (STAR) provides New York homeowners with partial exemptions from school property taxes. If you earn less than $500,000 and own and live in your home, you are probably eligible for the STAR exemption. There are two parts to the STAR property tax exemption:

• Basic STAR is available for owner-occupied, primary residences where the owners’ total income is less than $500,000. Basic STAR works by exempting the first $30,000 of the full value of a home from school taxes.
• Enhanced STAR provides an increased benefit for the primary residences of senior citizens (age 65 and older) with qualifying incomes. For qualifying seniors, Enhanced STAR exempts the first $60,100 of the full value of their home from school taxes.

Please note that the Middle Class STAR Rebate program was eliminated in 2009. 

Even though you may be 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 1. If you  applied previously and have 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 via the New York State Office of Real Property Services website.