• NEW YORK STATE SCHOOL TAX RELIEF PROGRAM (STAR)

    The School Tax Relief (STAR) program provides eligible homeowners in New York State with relief on their property taxes.

    If you're a STAR recipient, you receive the benefit in one of two ways:

    • the STAR credit program (open to any eligible homeowner whose income is $500,000 or less)—you receive a check in the mail from the Tax Department to apply to your school taxes 
       
    • the STAR exemption program (now closed to new applicants)—you receive a direct reduction on your school tax bill in the form of a property tax exemption

    Enhanced STAR, which provides increased savings, is available to qualifying senior citizens ages 65 and older in both the credit and exemption programs

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    Whether you receive the STAR exemption or the credit, there are two types of STAR benefits:

    Basic STAR

    • available for owner-occupied, primary residences
    • the income limit for the Basic STAR credit is $500,000 (the income limit for the Basic STAR exemption is $250,000)
    • based on the first $30,000 of the full value of a home

    Enhanced STAR

    • provides an increased benefit for the primary residences of senior citizens (age 65 and older)
    • the income limit for the Enhanced Star benefit is $88,050 or less for the 2020-2021 school year
    • based on the first $69,800 of the full value of a home for the 2020-2021 school year
    • Enhanced STAR recipients are now required to enroll in the Income Verification Program (IVP).

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    Changes to STAR

    If you currently receive your STAR benefit as a reduction on your school tax bill (the STAR exemption), you may receive a greater benefit if you switch to the STAR credit to receive a check instead.

    Recent changes in the law:

    • The value of the STAR credit savings may increase by as much as 2% each year, but the value of the STAR exemption savings will not increase.
    • The income limit for the Basic STAR exemption is now $250,000.

    If your income is more than $250,000, you must switch to the STAR credit to continue receiving a STAR benefit.

    If your income is $250,000 or less, you have the option to switch.

    To switch to the STAR credit: Notify your assessor to withdraw from the STAR exemption.

     

    Municipality

    Enhanced

    Basic

    Town of Alexandria

    $560

    $265

    Town of Clayton

    $572

    $269

    Town of Le Ray

    $556

    $269

    Town of Orleans

    $572

    $269

    Town of Pamelia

    $539

    $260

    Town of Theresa

    $562

    $269

     

     

     

     

     

     

     

     

     

    For additional information or assistance in filing for a STAR exemption, taxpayers should contact their local assessor’s office.