There are two “STAR” programs available for resident property owners in New York State. If you purchased your home prior to 2015, you likely have the STAR Exemption (reduction in your school tax bill.) If you purchased during or after 2015 you would register for the STAR Credit (check issued annually.) Both are age and income driven. However, neither are administered locally by your Assessor. New York State Department of Taxation and Finance determines age and income eligibility for all enrolled. Currently, if you currently have the Enhanced STAR and your total household adjusted gross income for 2024 of all owners, non-owner spouses and non-resident owners is less than $107,300, NYS will notify your local Assessor that your Enhanced STAR should remain. If the income is over the limit NYS will report that your exemption will be moved to a Basic STAR for the upcoming school tax bill.

If a resident owner is turning 65 in 2026 and currently has the Basic STAR exemption- or the Basic STAR Credit, there is nothing that needs to be done by the owner. NYS will determine eligibility based on the 2024 adjusted gross income of all owners, non-owner spouses and non-resident owners. Once enrolled, eligibility is determined by tax return data for both programs each and every year.

Some homeowners recently received letters requesting more information regarding 2024 income. This likely occurred because a tax return was not filed and/or not required to be filed. Response to the letter to NYS DTF is mandatory to continue receiving the exemption. Once an owner has successfully completed the STAR income worksheet for three consecutive years, it will no longer be required.

There are no renewal applications to be filed locally. Annual renewal at the local office hasn’t been a practice throughout NYS since 2020 when NYS DTF mandated all Enhanced STAR recipients to enroll in the Automatic Income Verification Program, known as the IVP. In 2015, NYS Basic STAR recipients were required to register one-time for continuation of their exemptions. This gave NYS DTF all they needed to determine the age and income eligibility each year.

Since the inception of the STAR Credit, NYS DTF has boasted the benefits of switching from the exemption to the credit. For instance, Basic STAR Exemption income limit is 250,000 and the Credit income limit is 500,000. The Enhanced STAR Exemption has been capped. You cannot receive more savings than you did in the previous year. However, Enhanced STAR Credit can rise as much as 2% annually.

To contact the STAR hotline for answers to all questions regarding the exemption and credit please call 518-457-2036. You may also visit www.tax.ny.gov for more information.