New York State Star Program
Partial Exemption From School Property Taxes on Owner Occupied Primary
Residences in New York State Under the School Tax Relief (STAR) Program
Q: What is STAR?
A: STAR is the New York State School Tax Relief program that provides an exemption from school property taxes for owner-occupied, primary residences. This State-financed exemption is authorized by Section 425 of the Real Property Tax Law. You must apply for the STAR exemption.
Q: What exemptions are available under the STAR program?
A: 1. The BASIC STAR exemption is for all homeowners, regardless of age or income.
2. The ENHANCED STAR exemption is available to senior citizen homeowners who are 65 years of age or older, during the year in which the exemption takes effect, and whose annual income does not exceed $63,750. Senior citizens whose annual income exceeds $63,750 will still be eligible for the BASIC STAR exemption.
Q: Will the income limit always be $63,750?
A: No. An annual cost-of-living adjustment (COLA) will be applied to the income limit for Enhanced STAR each year. Please check the income limit every year to see if you qualify.
Q: How will I know how much my STAR exemption is worth in terms of tax dollars?
A: Your school tax bill will state the amount of the STAR exemption and your tax savings. This information will be included in a new "Property Taxpayer's Bill of Rights" that also is part of the STAR program and was implemented for the first time with school property tax bills for 1998-99.
Q: Does the STAR exemption apply to all taxes on my property?
A: No. The STAR exemption applies only to school district taxes. It does not apply to property taxes for other purposes, such as county, town,city, or library.
Q: How is the STAR exemption computed in places that do not assess properties at the full market value?
A: The STAR exemption will be adjusted by use of State equalization rates to reflect the fractional level of assessment in assessing units that do not assess property at full market value. This will result in a fair allocation of the STAR exemption.
Q: What types of properties may be eligible?
A: To be eligible for either the ENHANCED STAR or BASIC STAR exemption, persons must own and live in a one, two, or three-family residence, mobile home, farm home, condominium, cooperative apartment or multiple use properties of which a portion is used, by the owner, as a primary residence.
Q: What is meant by my primary residence?
A: There is no single factor that determines whether a property is your primary residence, but factors such as voting, vehicle registrations, and length of time spent each year on the property may be relevant. The assessor may occasionally request proof of residence after the exemption has been granted, to verify that the property remains your primary residence.
Q: I own more than one residential property. Can I receive the STAR exemption on all the residences I own?
A: No. The STAR exemption can be applied only to your primary residence.
Q: I currently receive a senior citizen's property tax exemption under a pre-existing law (Section 467 of the Real Property Tax Law). Am I entitled to this exemption and the new STAR exemption?
A: Yes. Low income seniors who will be receiving the pre-existing senior citizen's exemption automatically qualify for the ENHANCED STAR exemption. Therefore, they need only to file and qualify for the pre-existing senior citizen's exemption to receive both exemptions.
The new STAR law also requires that assessors apply the pre-existing senior citizen's exemption and any other applicable exemption to the property's assessed value before applying the ENHANCED STAR exemption. This will result in greater exemption amounts for eligible senior citizens.
Q: I am a senior citizen who is not eligible for the pre-existing exemption but my income does not exceed $63,750. How do I get the STAR exemption?
A: If you are a senior whose property is not receiving the pre-existing senior citizen's exemption, your property may still be eligible for the ENHANCED STAR exemption, but you must apply for it with the Nassau County Department of Assessment.
Q: What is the process for non-seniors or seniors whose combined income exceeds $63,750?
A: They must file a completed BASIC STAR application with the Nassau County Department of Assessment. Property owners who are granted the BASIC STAR exemption usually do not need to reapply in subsequent years, unless a new deed is filed on the property. However, they will need to notify their assessor if their primary residence changes.
Q: How do I obtain a STAR application?
A: The BASIC STAR and the ENHANCED STAR applications are available at your local County Department of Assessment. You may also request an application to be mailed to you. Additional locations and deadline reminders are sometimes advertised.
![]()
Top of Page
NY Lemon Law
NY Agencies & Commissions
NY Banking Regulations
NY Department of State
NY Star Program
Q: If I filed for an ENHANCED STAR exemption and was approved, must I re-file?
A: Yes! A renewal application will automatically be mailed to you in September of every year. This coming year, the renewal must be filed by the first week of January, 2005. Due to the extremely large volume of STAR applications processed by the Department of Assessment, it is recommended that applications be filed on or before December 31.
Q: How can I avoid having to re-file every year?
A: If you file a NYS income tax return every year, you have the option of having your income verified by the NYS Department of Taxation and Finance for future years. If you choose to have your income verified by the State, you will automatically be renewed every year if financially eligible. If you do not opt into this program, or you do not file a NYS income tax return, a renewal application must be filed with your local County Department of Assessment every year.
Q: When must I file the STAR application?
A: The filing period for the STAR exemption begins on September 1. The deadline in many counties for all STAR applications is January 2.
Q: Where do I file the application?
A: The STAR exemption is a State-funded program, but the form must be filed with the local county Department of Assessment. It is the local assessor who has the responsibility for reviewing the application and determining eligibility.
Q: Do I have to prove my age?
A: Yes. The first time you apply for the ENHANCED STAR exemption, you must give satisfactory proof of age, such as birth certificate, baptismal certificate, passport, military record, immigration documents or other reliable records that show your age. The senior must be 65 years of age by December 31 of the year the exemption takes effect. For property owned by siblings or a husband and wife, only one resident owner has to be at least 65 years old. Homeowners applying for the BASIC STAR exemption do not have to supply proof of age.
Q: Do I have to prove my income?
A: Yes, but only for those senior citizen property owners who are applying for the ENHANCED STAR exemption and whose income does not exceed $63,750. Remember, for property owned by siblings or a husband and wife, their combined annual income must not exceed $63,750. Be sure to attach a copy of all pages of your latest Federal or State income tax return(s) to your application. If you did not file an income tax return or if your tax return is self-prepared, proof of all taxable income is required (i.e., 1099 statements of interest, dividends, pension; W-2, etc.) Homeowners applying for the BASIC STAR exemption do not have to supply any proof of income.
Q: What is the definition of income?
A: For the ENHANCED STAR exemption, income is based on your Federal Adjusted Gross Income (AGI) less any taxable IRA distribution. The total must not exceed $63,750.
Q: May the STAR exemption be granted if the property has been placed in a trust?
A: Yes, if all of the beneficiaries qualify.
Q: Would an otherwise qualified person remain eligible to receive the STAR exemption if he or she, by deed, reserved a life estate and granted someone a remainder interest in the property?
A: Yes, if the holder of a life estate is entitled to full possession and use of the property without any restrictions. He or she is deemed to be the owner for all purposes, including taxation. The rights of the recipient, with respect to ownership of the property, do not come into being until the death of the life tenant.
Q: What if I buy a new primary residence?
A: The exemption is not transferable. You will have to apply for the exemption on your new primary residence.
Q: Are there any penalties associated with filing a false application?
A: Yes, there is a penalty for material misstatements. Anyone who misrepresents his or her primary residence, age or income may be subject to a $100 penalty, may be prohibited from receiving the STAR exemption for five years, may have to return up to three years of tax savings, and may be subject to criminal prosecution.
Q: Where can I get more information about the STAR program?
A: Please contact your local county Department of Assessment.