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



Are you eligible for a STAR or Enhanced STAR Exemption?

The Basic New York State School Tax Relief (STAR) and the Enhanced School Tax Relief (ESTAR) exemptions, reduces the school tax liability for qualifying homeowners by exempting a portion of the value of their home from the school tax.

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

This application is for owners who were in receipt of the STAR exemption on the same property as of 2015/2016 and wish to restore the STAR exemption that was discontinued on their property.

To qualify for the Enhanced STAR exemption, all owners must be 65 years of age 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. If you own the property with a spouse or sibling, only one of you need to be 65 years or older as of December 31.

The property must be the owner-occupied, primary residence where the combined income of all owners and spouses who reside on the property does not exceed $92,000 for 2022 benefits.

This application is for owners who had a STAR exemption on the same property in the 2015/2016 tax year and wish to apply for Enhanced STAR.

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.





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