exemption is available for owner-occupied, primary only
residences regardless of the owners’ ages or incomes. Basic STAR
works by exempting the first $30,000 of the full value of a home
from school taxes.
exemption is, as defined from the Office of Real Property Services
"available for the primary residences of senior citizens (age 65 and
older) with yearly household incomes not exceeding the statewide
standard. (The definition of “income” for this purpose is provided
later in this pamphlet.) For qualifying senior citizens, the
Enhanced STAR program works by exempting the first $50,000 of the
full value of their home from school property taxes. For property
owned by a husband and wife, or by siblings, only one of them must
be at least 65 years of age as of December 31 of the year in which
the exemption will begin to qualify for the Enhanced exemption.
Their combined annual income, however, must not exceed the STAR
You must file this
application with your local assessor
Check for your
local assessor, or call 1-888-NYSTAR5
(1-888-697-8275) for your local assessor's telephone number and
additional STAR info.
Property owners who are
granted the Basic STAR exemption generally will not need to reapply in
subsequent years however, basic STAR recipients will need to notify
their assessor if their primary residence changes. Also check with
your assessor about time lines for application submission.
and Instructions (pdf format)
Property Taxpayers' Bill of Rights
Challenge your Assessment