New York City School Tax Relief (STAR) and Enhanced School Tax Relief (ESTAR) Exemption

Are you eligible for the STAR or Enhanced STAR tax exemption?

The Basic School Tax Relief (STAR) and Enhanced School Tax Relief (ESTAR) exemptions reduce the school tax liability for qualifying homeowners by exempting a portion of the value of their homes from the school tax.

I. Basic STAR

The Basic STAR application is for owners who were in receipt of the STAR exemption on their property as of the 2015-16 tax year but later lost the benefit and wish to restore it.

To qualify for the Basic STAR exemption, the home must be an owner-occupied primary residence, and the combined income of the owners and spouses who reside at the property cannot exceed $250,000.

II. Enhanced STAR

The Enhanced STAR application is for owners who were in receipt of the STAR exemption on their property as of the 2015-16 tax year and wish to apply for Enhanced STAR.

To qualify for the Enhanced STAR exemption, all owners must be 65 or older by the end of the calendar year in which the exemption begins, unless they are the spouse or sibling of an owner who is 65 or older by that time. For example, if you own the property and are applying for an exemption that will begin on July 1, you or your spouse or sibling must be 65 or older by December 31.

To qualify for ESTAR, the property must be an owner-occupied primary residence, and the combined income of the owners and spouses who reside at the property cannot exceed $98,700.

III. If You Are Not Currently Receiving STAR or ESTAR

Homeowners not currently receiving STAR who meet the program's eligibility requirements may apply for the STAR tax credit with the New York State Department of Taxation and Finance. More information is available at www.tax.ny.gov/star or by calling (518) 457-2036.