STAR eligibility
Did you receive a letter about STAR?
If you received a letter about your STAR benefit, see Respond to a STAR letter for details.
You can receive your STAR benefit one of two ways:
- STAR credit – a check or direct deposit you can use to pay your school taxes.
- STAR exemption – a reduction on your school tax bill. If you’ve been receiving the STAR exemption since 2015, you can continue to receive it for the same primary residence. The STAR exemption is no longer available to new homeowners.
Whether you are registered for the STAR credit or exemption, you could receive one of two different benefit levels:
- Basic STAR – available to all eligible STAR recipients.
- Enhanced STAR – an increased benefit for eligible senior citizens (aged 65 and older).
Eligible homeowners
Regardless of the STAR benefit you may receive, the following eligibility requirements must be met:
- Ownership – the property must be owned by the eligible applicants. See Ownership eligibility for more information.
- Residency – the property must be the primary residence of an eligible owner. See Determining your primary residence for more information.
- Age and income –different requirements apply for the basic and enhanced credit and exemption. See the Age and income requirements table below for more information.
| Factor | Age | Income (see Income eligibility) |
|---|---|---|
| Basic STAR | No age restriction | $500,000 or less for the STAR credit $250,000 or less for the STAR exemption The income limit applies to the combined incomes of only the owners and owners' spouses who reside at the property. |
| Enhanced STAR |
Only one resident owner of the property—regardless of the relationship of the owners—must be at least 65 as of December 31 of the benefit year.
Surviving spouses may be eligible to retain the Enhanced STAR benefit. See Surviving spouse eligibility. |
$110,750 or less The income limit applies to the combined incomes of only the owners and owners' spouses who reside at the property. The income of non-resident owners is not included. |
To see STAR eligibility requirements prior to 2026, see Historical STAR eligibility
Ownership eligibility
The property must be owned by the eligible applicants.
A married couple can receive only one STAR benefit regardless of how many properties they own, unless they are legally separated.
Purchasers in possession of the home under an executory contract of sale (also known as a land contract) are considered owners.
Corporations, partnerships, and LLCs are not eligible unless it is a farm dwelling.
Determining your primary residence
Some factors that help determine whether a property is your primary residence include:
- length of time spent each year on the property,
- where you are registered to vote, and
- the address you listed on your vehicle registrations and government issued IDs.
The Tax Department may also request proof of residency.
Surviving spouse eligibility
A surviving spouse can retain an existing Enhanced STAR benefit that had been granted to an age-eligible spouse if the surviving spouse is at least 62 years of age by December 31 in the year that their age-eligible spouse passed away. Otherwise, the surviving spouse will begin to receive Enhanced STAR in the year when they turn 65 if they are otherwise eligible. Until then, they may receive the Basic STAR benefit as long as they are otherwise eligible.
Income eligibility
The income of non-resident owners is not included.
Income means federal adjusted gross income minus the taxable amount of total distributions from IRAs (individual retirement accounts and individual retirement annuities). Income eligibility for the 2026 STAR benefit is based on federal or state income tax return information from the 2024 tax year. To calculate your income from your:
- 2024 federal Form 1040, U.S. Individual Income Tax Return, subtract line 4b (taxable portion of IRA distributions) from line 11 (your federal adjusted gross income)
- 2024 New York State Form IT-201, Resident Income Tax Return, subtract line 9 (taxable portion of IRA distributions) from line 19 (your federal adjusted gross income)
If you are not required to file income tax returns, we may send you a letter requesting your income information to confirm your eligibility for STAR.
Eligible types of property
- houses
- condominiums
- cooperative apartments
- manufactured homes
- farm houses
Special eligibility rules
Nursing home residents
If you own your home, you're eligible for Basic or Enhanced STAR, as long as no one other than the co-owner or spouse resides there.
Trusts
If you're a trust beneficiary who conveyed your home to trustees but continues to live in the home, you get the STAR benefit. For example, a senior creates a trust and conveys their home to their children as trustees. If the senior remains in the home as the beneficiary of the trust, they are considered the homeowner and should receive the STAR benefit.
Life estates
Under a life estate, one party has a life tenancy (ownership for the rest of his or her life) and another party—the remainderman—will become the owner after the life tenant dies. While the deed may appear to convey ownership to the remainderman, the remainderman will not take title until the death of the life tenant. Therefore, for exemption purposes, the life tenant is deemed to own the property, and STAR eligibility is based on the life tenant's qualifications.