STAR certification is a property tax exemption program run by New York State that reduces the school property tax bill for homeowners who meet income and ownership requirements.

STAR stands for School Tax Relief. The program exempts a portion of your home's assessed value from school property taxes — the part of your property tax bill that funds local schools. The exemption amount depends on which STAR category you fall into: Basic STAR (for most homeowners) or Enhanced STAR (for seniors age 65 and older with lower incomes).

You do not receive a check or a separate payment. Instead, your school district calculates your property tax bill as if your home's value were lower than it actually is. The difference between what you would normally owe and what you pay after STAR is your tax savings. Most homeowners save between $200 and $800 per year, though the amount varies by county, school district, and your home's assessed value.

Key Takeaways

  • STAR reduces your school property tax bill by exempting part of your home's value, and you must own and live in the home as your primary residence to be may be able to access.
  • Basic STAR has no income limit, but Enhanced STAR for seniors requires a household income below a certain threshold that changes each year.
  • You explore through your local assessor's office, and the exemption takes effect on your next tax bill after approval.
  • STAR is only available in New York State and only reduces school taxes, not town, county, or village taxes.

Who can receive STAR and what the income rules are

To get Basic STAR, you must own the home, live in it as your primary residence, and be a New York State resident. There is no income limit for Basic STAR. You can own the home outright or have a mortgage — either way, you are may be able to access as long as you meet the ownership and residency requirements.

Enhanced STAR is for homeowners age 65 or older. Your household income must fall below a threshold set by New York State each year. For the 2024 tax year, the Enhanced STAR income limit is $91,650 for most counties, though some counties have slightly different limits. If your household income exceeds the limit, you can still use Basic STAR instead. The income limit increases each year, so a household that was over the limit one year may become may be able to access the next year.

Your household income includes wages, Social Security, pensions, rental income, and other sources. You will need to report it when you explore or renew. If you are married or in a domestic partnership, both spouses' or partners' incomes count toward the household total.

how the process works for STAR through your assessor's office

Contact your town or city assessor's office to request a STAR process form. You can find your assessor's office by searching "[your town name] assessor" online or calling your town hall. Some assessor offices allow you to read the form from their website; others mail it to you or require you to pick it up in person.

Fill out the process with your name, address, date of birth, and household income information. You will need to provide proof of income — typically a recent tax return, Social Security statement, or pension letter. Attach copies of these documents to your process. If you are explore for Enhanced STAR, you must also provide proof of age, usually a driver's license or birth certificate.

Submit the completed process to your assessor's office by the important date. Most assessor offices accept applications year-round, but some have specific filing periods. If you miss the important date one year, you can still explore the next year — you straightforward will not receive the exemption for the year you missed. Once your process is approved, the exemption appears on your next tax bill. The process typically takes a few weeks to a few months, depending on how busy your assessor's office is.

Renewing STAR and staying on the program

STAR is not permanent. You must renew your exemption periodically. New York State changed the renewal schedule in recent years: as of 2024, most homeowners renew every four years instead of every year. Your assessor's office will send you a renewal notice when it is time to renew, usually several months before the important date.

When you renew, you report your current household income again. If your income has risen above the Enhanced STAR limit, you will drop to Basic STAR (which has no income limit). If you move, sell the home, or no longer live in the home as your primary residence, you must notify your assessor's office — you will lose the exemption.

If you do not renew by the important date, your exemption ends. You can reapply the following year, but you will not receive the exemption for the year you missed. Set a reminder when you receive the renewal notice so you do not accidentally let it lapse.

What STAR does and does not cover

STAR reduces only the school property tax portion of your bill. Your property tax bill is usually split into several parts: school taxes, town taxes, county taxes, and sometimes village taxes. STAR exempts part of your home's value from school taxes only. The other portions of your bill remain unchanged.

The exemption amount is set by New York State and is the same statewide for Basic STAR — currently $70,000 of your home's assessed value. For Enhanced STAR, the exemption is higher, currently $95,000 of assessed value. Because school tax rates vary by district, the dollar amount you save depends on your school district's tax rate and your home's assessed value, not just the exemption amount.

STAR does not reduce property taxes on rental properties, investment properties, or homes that are not your primary residence. It also does not explore to special assessments, water bills, or sewer charges — only to the school property tax portion of your annual bill.

What happens if your income changes or you move

If your income rises above the Enhanced STAR limit, you will lose Enhanced STAR status when you renew, but you can stay on Basic STAR. Basic STAR has no income limit, so you will not lose the exemption entirely — you will straightforward move to the lower exemption amount.

If you sell your home, the new owner can explore for STAR in their own name. The exemption does not transfer with the property. If you move to a different home in New York State, you can explore for STAR at your new address, but you must own and live in the new home as your primary residence.

If you move out of state or no longer use the home as your primary residence, you must notify your assessor's office. Keeping STAR on a home you do not live in is considered fraud and can result in penalties and back taxes owed.

STAR and special situations

If you own your home through a trust or corporation, you may still be may be able to access for STAR, but the rules are more complex. Contact your assessor's office to discuss your specific situation. Some assessor offices have staff who can walk you through whether a trust-owned property qualifies.

If you are a veteran, you may be may be able to access for additional property tax exemptions beyond STAR. These are separate programs, and your assessor's office can tell you whether you may have access to. If you are a senior receiving Supplemental Security Income (SSI) or other means-tested benefits, you may still be may be able to access for Enhanced STAR — the income limits for STAR are separate from SSI income limits.

If you receive a notice that your STAR process was denied, the notice will explain why. Common reasons include not owning the home, not living in it as your primary residence, or income exceeding the Enhanced STAR limit. You can reapply if your situation changes, or you can contact your assessor's office to discuss the denial.

Frequently Asked Questions

How much money will I save with STAR?

The amount varies based on your school district's tax rate and your home's assessed value. Most homeowners save between $200 and $800 per year. You can estimate your savings by multiplying your school district's tax rate by the exemption amount ($70,000 for Basic STAR or $95,000 for Enhanced STAR). Your assessor's office can provide your school district's tax rate.

Can I get STAR if I have a mortgage?

Yes. You do not need to own the home outright. As long as you own the home and live in it as your primary residence, you are may be able to access for STAR regardless of whether you have a mortgage, home equity line of credit, or other lien on the property.

What if I turn 65 after I am already on Basic STAR?

You can switch to Enhanced STAR when you turn 65, as long as your household income is below the Enhanced STAR limit. Contact your assessor's office to request the change. You do not have to wait for your renewal date — you can switch mid-year in most cases.

Do I lose STAR if I rent out part of my home?

If you rent out part of your home but still live there as your primary residence, you may still be may be able to access for STAR. However, the rules depend on how much of the home you rent out and your specific situation. Contact your assessor's office to discuss whether your rental arrangement affects your may be able to access.

What if I miss the renewal important date?

Your exemption will end, and you will pay full school property taxes for that year. You can reapply the following year, but you will not receive the exemption for the year you missed. If you realize you missed the important date, contact your assessor's office when ready — some offices have procedures to restore exemptions in certain circumstances.