STAR Program Exemption

STAR (basic), Enhanced STAR, Age-id STAR

The STAR program provides homeowners with partial exemptions from school property taxes. If you earn less than $500,000 and own and live in your home, you may be eligible for Basic STAR which "exempts the first $30,000 of the full value of a home from school taxes."

Note that despite the quoted State Tax Department statement below, if you are applying for the Basic Star for the first time, you must file the Application directly to the Assessor's office.

All income-based exemptions, including Enhanced STAR, Senior Enhanced STAR ("Aged") and Disability exemptions will continue to require renewal through the Assessor's office. So, don't forget to file for renewals of income-based exemptions. To do so, you'll need your state or federal tax return -- Enhanced Star requires a 2016 return while for Senior Enhanced STAR and for the Disability Exemption renewal, you'll need to include a 2017 Tax Return or applicable documentation of all income if you don't need to file a tax return.

Enhanced STAR renewal forms will mailed at the end of October and the Senior Enhanced STAR ("Aged") and Disability exemption forms will be mailed around the end of December.

New applicants for Disability Exemptions should visit this page, at Tax & Finance.


Enhanced STAR Update: The new income limit for the Enhanced STAR is $86,000 and the exemption itself for 2018 is worth $65,300.

For those applying for Enhanced Star for the first time (must be age 65 at sometime during 2017): use NYS Form RP-425.pdf to apply for Enhanced STAR. Residents applying for the Enhanced STAR exemption must demonstrate that the combined income of all of the owners of the property - and of any owner's spouse who resides on the premises - was no greater than $86,000 in 2018.

Please read NYS's explanation for details and definitions, especially including those sections defining "age," "income," and the two methods by which you must report your income to qualify. The state has provided this information as if it were a folder. Begin reading at the third column of the first page (above the State seal); continue to the second page and after the fourth column of the second page, return to the first page, where the explanation continues in the first column.