NYS STAR - New York State School Tax Relief Program

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 not exceeding $79,050 exempting the first $62,200 of the full value of a home from school taxes as of 2012-13 school tax bills (up from $60,100 in 2011-12). Previous enrollees reapplying for Enhanced STAR can avoid the annual reapplication process by signing up for the STAR Income Verification program. 

Beginning with 2011-12 school tax bills, the savings resulting from the Basic or Enhanced STAR exemptions are limited to a 2% increase over the prior year.

The New York State School Tax Relief Program (STAR) provides homeowners with two types of partial exemptions from school property taxes. If you earn less than $500,000 and own and live in your home, you're probably eligible for the STAR exemption. There are two types of STAR exemptions: Basic STAR available for owner-occupied, primary residences where the resident owners' and their spouses income is less than $500,000 exempts 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 exempts the first $62,200 of the full value of a home from school taxes as of 2012-13 school tax bills (up from $60,100 in 2011-12). 

 STAR Eligibility

STAR exemptions apply only to school district taxes. They don't apply to property taxes for other purposes, such as county, town or city (except in cities where city property taxes fund schools - Buffalo, New York City, Rochester, Syracuse and Yonkers.  Application for STAR.

For further information: STAR - NYS School Tax Relief Program.  Please see your Town's Assessors Office for details.