Homeowner tax rebate credit (HTRC)

If you received the Enhanced STAR exemption or credit in 2022, your homeowner tax rebate credit was 66% of the Enhanced STAR exemption savings regardless of your income. 

If you received the Basic STAR exemption or credit in 2022, your credit amount was 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.

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

If you received the Basic STAR exemption or credit, your credit amount was 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.

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

If you did not receive an HTRC check, it’s likely for one of the following reasons:

• You did not receive a 2022 STAR credit or exemption.
• Your 2020 income was greater than $250,000.
• You did not have a 2022 school tax liability. (If the amount of your STAR credit was equal to your school tax bill, you did not have a school tax liability.)
• You did not file a 2020 income tax return.
• The amount of your check would have been less than $100. By law, we could not issue checks for the HTRC that were less than $100. If the amount of the credit calculated was less than $100, you would not have received 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.

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:

After we process the damaged check, we will issue a replacement check to you.

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

If you received 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.

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

The check stub indicated whether the check was for the HTRC or STAR.

The HTRC was 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.