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School Tax Relief Program (STAR) | NYC Department of Finance (DOF), NYS Department of Taxation and Finance (NYSDTF)
1. How it Works
STAR helps lower the property taxes for eligible homeowners who live in New York State. If you apply and are eligible, you’ll get a STAR credit check by mail every year to use towards your property taxes.
- There are two types of STAR benefits depending on your household income:
- Basic STAR is for homeowners whose total household income is $500,000 or less. The benefit is estimated to be a $293 tax reduction.
- Enhanced STAR is for homeowners 65 and older whose total household income for all owners and residents spouses is $98,700 or less. The benefit is estimated to be a $650 tax reduction.
- In 2016, STAR was made available as an exemption or a credit.
- You do not need to re-register for STAR. Your exemption will continue to be applied to your property tax bill. If you wish, you can switch to the STAR credit rather than the exemption by applying with New York State: www.tax.ny.gov
- If you received STAR in 2015-16 but later lost the benefit, you can restore the exemption. Your income must be $250,000 or less.
- New homeowners cannot apply for the STAR exemption. You must apply for the STAR credit check with New York State: www.tax.ny.gov
- Older adults who get Enhanced STAR may also be eligible for the Senior Citizens Homeowners’ Exemption (SCHE). This program also lowers your property taxes.
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2. Determine Your Eligibility
Related
More ways to get help with this program
Visit the website
Visit the STAR website for more information.
Email STAR
Email the NYC Department of Finance if you have question about STAR.
Call 311
Ask about the School Tax Relief Program (STAR).
Call for New York State STAR
Call the New York State Department of Taxation and Finance at 518-457-2036 for more information about the New York State STAR tax credit.
Visit the Department of Finance
Find a DOF center to get help in person.
2. Determine your eligibility
To be eligible for STAR, you should be a homeowner of one of these types of housing:
- a house
- a condo
- a cooperative apartment
- a manufactured home
- a farmhouse
- a mixed-use property, including apartment buildings (only the owner-occupied portion is eligible)
| Basic STAR | Enhanced STAR | |
| Age | No age restriction | All owners must be 65 or older as of December 31 of the year of the exemption. However, only one owner needs to be 65 or older if the property is jointly owned by only a married couple or only siblings. |
| Primary residence | An owner must live on the property as their primary residence. | At least one owner who’s 65 or older must live on the property as their primary residence. |
| Income | The total income of only the owners and their spouses who live at the property must be:
| Total income of all owners and resident spouses or registered domestic partners must be $98,700 or less. |
* Income eligibility for the 2024 STAR credit is based on your federal or state income tax return from the 2022 tax year.
Take a short survey to see if you might be eligible for this or 30 other programs.
Am I Eligible?Next section:
3. How to Apply
3. How to apply
Here are your options.
Apply online
If you’re a new homeowner: If you get the Basic STAR exemption (as of 2015-16) and are now eligible for Enhanced STAR: If you want to restore your Basic STAR exemption:
Apply by mail
If you get the Basic STAR exemption (as of 2015-16) and are now eligible for Enhanced STAR: If you want to restore your Basic STAR exemption:
Apply by phone
Register for the New York State STAR tax credit by calling 518-457-2036.
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More ways to get help with this program
Visit the website
Visit the STAR website for more information.
Email STAR
Email the NYC Department of Finance if you have question about STAR.
Call 311
Ask about the School Tax Relief Program (STAR).
Call for New York State STAR
Call the New York State Department of Taxation and Finance at 518-457-2036 for more information about the New York State STAR tax credit.
Visit the Department of Finance
Find a DOF center to get help in person.
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