Budget
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
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 $107,300 or less for the 2025-2026 school year
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.
- 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.
