School Tax Relief (STAR) Credit

Requirements for Basic and Enhanced STAR

Eligible new homeowners will receive their STAR savings in the form of a check directly from New York State.

You must register with the New York State Tax Department to receive a STAR credit check. You can register 24 hours a day, 7 days a week at www.tax.ny.gov/star.  Property owners without access to a computer can register by phone by calling 518-457-2036 weekdays from 8:30 a.m. to 4:30 p.m.

Basic STAR

Age?  No age restriction.

Residency Requirement?  You must own your home and it must be your primary residence.

What is the income requirement?  $500,000 or less for the STAR credit ($250,000 or less for the STAR exemption).

The income limit applies to the combined incomes of only the owners and owners’ spouses who reside at the property.

Enhanced STAR

Age?  65 or older.

For jointly owned property, only one spouse or sibling must be at least 65 by December 31 of the year when the exemption will begin.

Residency Requirement?  You must own your home and it must be your primary residence.

What is the income requirement?  For 2023, $93,200 or less.

The income limit applies to all owners (residents and non-residents), and any owner’s spouse who resides at the property.

 If you’re applying or reapplying for the Enhanced STAR exemption, you must enroll in the Income Verification Program (IVP). You only need to enroll once, and you’ll receive the exemption each year, as long as you’re eligible.

Senior Citizen Exemption

Age?  65 years or older.

Residency Requirement?  You must own a one, two, or three-family house, condo, or co-op for at least one year.  (Co-op owners are eligible for County tax exemption only).

Income Requirement?  The income ceiling is currently $37,400, comprising gross income from all sources. Once the exemption is granted, the law requires that you file a renewal application for your exemption annually. Renewal forms are mailed by the Assessor’s Office.

 All recipients of the senior citizens’ exemption will have to apply separately to receive Enhanced STAR. All recipients must  enroll in the Income Verification Program (IVP).

**TO REGISTER GO TO: www.tax.ny.gov/star

*EXEMPTION FORMS ARE ALSO AVAILABLE IN THE ASSESSOR’S OFFICE*