Blocks & Lots

The STAR Program explained

What is the STAR Program?

The School Tax Relief (STAR) program provides eligible property owners in New York City with relief on their property taxes.

How does it work?

The STAR program is open to any homeowner whose income is $500,000 or less. If your income is $250,000 or less and you receive the STAR exemption, you can choose to receive the STAR credit instead. 

The difference is that the exemption is a direct reduction on the school tax bill whereas the credit takes the form of a check mailed directly to homeowners.

Homeowners whose income is between $250,000 and $500,000 will now receive a check for the STAR credit instead of the reduction on your school tax bill.

How do I qualify?

Your eligibility for Basic STAR depends on:

  • homeownership
  • residency
  • income, and
  • age

What’s the difference between Basic STAR and Enhanced Star?

Basic STAR

  • Available for owner-occupied, primary residences
  • the income limit for the Basic STAR credit is $500,000 (the income limit for the Basic STAR exemption is $250,000)
  • It is based on the first $30,000 of the full value of a home

Enhanced STAR (Replaced by STAR credit if your income is between $250,000 and $500,000)

  • provides an increased benefit for the primary residences of senior citizens (age 65 and older)
  • the income limit for the Enhanced Star benefit is $86,300 or less for the 2019-2020 school year
  • Enhanced STAR recipients are now required to enroll in the Income Verification Program (IVP). See Enhanced STAR Income Verification Program for more information.

How is the amount of the STAR credit determined?

The amount of your credit is based on the assessed value of your home minus the exemption for your municipality. As an illustration, tax.ny.gov offer the following example:

“if you own and live in a house that has an Enhanced STAR exemption and that is assessed at $150,000 and the Enhanced STAR exemption for your municipality is $50,000, the school taxes on your property would be paid on a taxable assessment of $100,000 ($150,000–$50,000)”

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