STAR (New York State School Tax Relief Program)
STAR is New York State's School Tax Relief Program, which includes a school property tax rebate program and a partial property tax exemption from school taxes. All New Yorkers who own and live in their home (whether it is a single-family home, condominium, cooperative apartment, manufactured home, farm dwelling, apartment building, or mixed-use property) are eligible for the STAR exemption on their primary residence.
There are two STAR programs:
- The Basic STAR exemption is available for owner-occupied primary residences, regardless of the homeowner's age or household income. Under Basic STAR, the first $30,000 of a home's full assessed valuation is exempted from school taxes.
- The Enhanced STAR exemption is available for the primary residences of a household in which at least one of the owners is aged 65 and older and the annual household income does not exceed the statewide standard. For income-eligible senior homeowners, under the Enhanced STAR program, the first $60,100 (beginning in the 2009-2010 school year) of a home's full assessed valuation is exempted from school property taxes.
For information about the STAR Program, contact your county Office for the Aging or your county Tax Assessor's Office, whose phone number can be found in the government pages of your phone book. Also, see:
The New York State Office of Real Property Services'
web site
Download Microsoft Word doc and docx viewer
Download Adobe Acrobat Reader to view our pdf documents
