- STAR Exemption & Rebate Check Programs
STAR Exemption & Rebate Check Programs
What is STAR?
STAR is the New York State School Tax Relief program that provides an exemption on a portion of school property taxes, or a rebate check, for owner-occupied primary residences. There are 2 types of STAR exemptions or rebate checks - basic and enhanced. View yearly STAR exemption amounts.
STAR Rebate Check Program
Anyone who qualifies for STAR applying after 5/1/2015, will now be required to register directly with NY State (www.tax.ny.gov/star) instead of applying with the Assessor’s Office. If qualified, you will receive a STAR credit in the form of a check rather than a property tax exemption. To qualify, the adjusted gross income must be under the State specified limit for the required income tax year ($500,000 for Basic & $92,000 for Enhanced) and is eligible for a yearly 2% increase in the tax savings. You must register with NY State online at www.tax.ny.gov/star, or over the phone at 518-457-2036.
Basic STAR Exemption
Basic STAR is available to anyone who owns property and lives in it as their primary residence and whose adjusted gross income for all owners and their spouses is less than $250,000 and had applied for the exemption before 5/1/2015. If you are already receiving the exemption there is nothing for you to do. If you are applying after 5/1/2015, please see STAR Rebate Check Program above. As of 5/1/19 the yearly STAR exemption savings has been capped and is no longer eligible for the yearly 2% increase that the Rebate Check Program will be receiving.
Enhanced STAR Exemption
Enhanced STAR is available to senior homeowners 65 years of age or older with an adjusted gross income under the State-specified limit. This exemption must be applied for annually. View the Enhanced STAR Application, or the Enhanced STAR Renewal. As of 5/1/19 the yearly STAR exemption savings has been capped and is no longer eligible for the yearly 2% increase that the Rebate Check Program will be receiving.
Enhanced STAR required documents include:
- Copy of your federal or State tax return from 2 years prior to the year you are applying for the exemption (Pages 1 and 2); for example, if you are applying for the 2022 Enhanced STAR, you will need to provide your 2020 tax return
- Copy of driver’s license, birth certificate, or passport as proof of age
- A mandatory income verification application is now required by New York State to be filed with your Enhanced STAR application or renewal. If you aren’t required to file an annual NYS Income Tax Return, an income worksheet must be submitted with your application.