Homeowner tax rebate credit (HTRC)

If you receive the Enhanced STAR exemption or credit, your homeowner tax rebate credit will be 66% of the Enhanced STAR exemption savings regardless of your income. 

If you receive the Basic STAR exemption or credit, your credit amount will be a certain percentage (determined by your income) of the Basic STAR exemption savings.

To find the amount of the 2021 STAR exemption savings:

1. Select your county from the list on STAR credit and exemption savings amounts.
2. Locate the row with your municipality and school district in the first two columns.
3. In that row, find the amount of your Enhanced STAR exemption savings or Basic STAR exemption savings (whichever applies to you).
4. Use that amount to estimate your Homeowner tax rebate credit using the table below.

Percentage of Basic STAR exemption savings according to income

If your 2020 income was	your homeowner tax rebate credit will be this percentage of the 2021 STAR exemption savings for your community
$0 to $75,000	163%
$75,000.01 to $150,000	115%
$150,000.01 to $200,000	66%
$200,000.01 to $250,000	18%

If you get the Enhanced STAR exemption or credit, your homeowner tax rebate credit will be 110% of the Enhanced STAR exemption savings regardless of your income.

If you get the Basic STAR exemption or credit, your credit amount will be a certain percentage (determined by your income) of the Basic STAR exemption savings.

To find the amount of the 2021 STAR exemption savings:

1. Select your county from the list on STAR credit and exemption savings amounts.
2. Locate the row with your municipality and school district in the first two columns.
3. In that row, find the amount of your Enhanced STAR exemption savings or Basic STAR exemption savings (whichever applies to you).
4. Use that amount to estimate your Homeowner tax rebate credit using the table below.

Percentage of Basic STAR exemption savings according to income

If your 2020 Income was	your homeowner tax rebate credit will be this percentage of the 2021 STAR exemption savings for your community*
$0 to $75,000	125%
$75,000.01 to $150,000	115%
$150,000.01 to $200,000	105%
$200,000.01 to $250,000	100%

If you’re eligible and you haven’t received your check, you generally can expect to receive it between the time that school tax bills are issued and when the school tax payments are due in your community. Our contact center cannot provide you with a specific timeframe.

That option is not available for the HTRC.

If you receive the STAR credit or exemption and you meet the other qualifications for the HTRC, you will receive a check for the HTRC.

If you receive the STAR credit or exemption and you meet the other qualifications for the HTRC, you will receive a check for the HTRC.

Yes. As long as you are receiving a STAR exemption or credit and you meet the other qualifications for the HTRC, you will receive an HTRC check.

If your income is less than $500,000, then as soon as your home becomes your primary residence, you should register for the STAR credit. If you are eligible for the STAR credit, and you meet the eligibility requirements for the HTRC, you will receive a check for the HTRC.

Yes. Use our Property Tax Credit Lookup to verify if you received a check.

If you’re eligible and you haven’t received your check, you generally can expect to receive it between the time that school tax bills are issued and when the school tax payments are due in your community. This is because, for most of the remaining credits, we need 2022-2023 tax bill information from school districts so we can accurately calculate the checks; school districts provide that information to us at the time that the tax bills are issued. You do not need to provide anything to us unless we contact you directly.

Note: By law, we can’t issue checks for the HTRC that are less than $100. If the amount of the credit calculated was less than $100, you will not receive a check. See HTRC Check Lookup to find the amount of your check. If the lookup shows the check amount for your county, municipality, and school district as Not eligible, your credit would have been less than $100. To understand how your credit was calculated and verify it yourself, see Homeowner tax rebate credit amounts.

If your school tax due date has passed and you haven’t received an HTRC check, it’s likely for one of the following reasons:

• You’re not receiving a STAR credit or exemption. (If you're eligible for the STAR credit, you can register for the Basic and Enhanced STAR credits.)
• Your 2020 income was greater than $250,000.
• You did not have a 2022 school tax liability. (If the amount of your STAR credit is equal to your school tax bill, you did not have a school tax liability.)
• You did not file a 2020 income tax return. (If that is the case, and you believe you're eligible for the credit, please file a 2020 New York State income tax return so we can verify your eligibility.)
• The amount of your check would have been less than $100. (See Note above.)

Use the HTRC Check Lookup to find the amount of your check.

To understand how your credit was calculated and verify the amount of your check yourself, see Homeowner tax rebate credit amounts.

If you purchased your primary residence before July 1, 2015

Return the check so we can reissue it in the correct name. Please include a brief explanation and proof that you own the property.

Some examples of proof include:

• copy of the deed (proving purchase date)
• proof of primary residence
  • driver license
  • non-driver identification
  • vehicle registration
  • voter registration document
  • Social Security statement
  • New York State or federal income tax return listing the property address
  • other government-issued documents

Mail your check to: 

NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE
ATTN: PROPERTY TAX CREDIT BUREAU – HTRC
W.A. HARRIMAN CAMPUS
ALBANY NY  12227-0801

If you purchased your primary residence on or after July 1, 2015

Return the check and register for the STAR credit. We will review your eligibility and send you another check if you qualify.

Mail your check to:

NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE
ATTN: PROPERTY TAX CREDIT BUREAU – HTRC
W.A. HARRIMAN CAMPUS
ALBANY NY  12227-0801

Yes. If your check is ripped or damaged and your bank won’t accept it, mail the check, along with a replacement request to:

NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE
ATTN: PROPERTY TAX CREDIT BUREAU – HTRC
W.A. HARRIMAN CAMPUS
ALBANY NY  12227-0801

After we process the damaged check, we will issue a replacement check to you. We typically issue replacement checks within 30 days of receiving the damaged check.

If you lost your check, contact our Property Tax Information Center.

If you receive a check for the homeowner tax rebate credit, you do not need to do anything on your New York State income tax return unless you itemize your deductions. Learn how to report your credit.

To be eligible for the HTRC, you must be eligible for the 2022 STAR credit or exemption. If you owned your home on the date school taxes were due, then you’re eligible for the 2022 STAR credit and the HTRC (as long as you meet the other qualifications for each credit). You may cash the check.

However, if you sold your home prior to the school tax due date, you should return the check along with a brief note of explanation to this address:

NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE

ATTN: PROPERTY TAX CREDIT BUREAU – HTRC 

W.A. HARRIMAN CAMPUS

ALBANY, NY  12227-0801

No. The HTRC is a one-year program to provide property tax relief in 2022.

Your check stub will indicate whether the check is for the HTRC or STAR.

The HTRC is a one-year program to provide property tax relief in 2022. The STAR program is an ongoing program to provide school tax relief to qualifying homeowners. To learn more, see STAR resource center.

Yes. To receive a check for the HTRC, you must:

• qualify for a 2022 STAR credit or exemption, and
• meet the eligibility requirements for the HTRC.

You may be eligible for STAR if your home is your primary residence, you own it, and your income is less than $500,000. To confirm your eligibility, you must register for the STAR credit.

One of the qualifications for the HTRC is that you must qualify for a 2022 STAR credit or exemption.

You may qualify for the HTRC on your prior home if:

• you were receiving STAR on your old home, and
• you still owned that home on the date school taxes were due in that school district.

You may be eligible for the 2022 STAR credit and the HTRC on your new home if:

• you meet the qualifications for each credit, and
• you purchased your new home on or before the date school taxes are due in that school district. 

To verify your eligibility for the STAR credit and the HTRC, you need to register for the STAR credit on your new home as soon as it becomes your primary residence.

Yes. You will receive the HTRC as long as you meet the other qualifications for the HTRC, which include being eligible for the STAR exemption or the STAR credit.