Eligible types of property
- cooperative apartments
- manufactured homes
- farm houses
- mixed-use properties, including apartment buildings (but only the owner-occupied portion)
* Determining your primary residence
Some factors that help determine whether a property is your primary residence include:
- vehicle registrations, and
- length of time spent each year on the property.
The Tax Department may also request proof of residency.
** Surviving spouse eligibility
Normally, to be eligible for Enhanced STAR, all of the property owners must be at least 65 years of age. However, when property is jointly owned by a married couple, only one spouse needs to be at least 65 years of age.
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 may apply for Enhanced STAR in the year in which they turn 65. Until then, they may receive the Basic STAR benefit as long as they are otherwise eligible.
*** Income eligibility
- Income eligibility for the 2023 STAR credit is based on federal or state income tax return information from the 2021 tax year.
- Income eligibility for the 2024 STAR credit is based on federal or state income tax return information from the 2022 tax year.
Income for STAR purposes
Income means federal adjusted gross income minus the taxable amount of total distributions from IRAs (individual retirement accounts and individual retirement annuities).
To determine your income eligibility, use the table below to identify line references on your federal or state income tax returns:
- for the 2023 STAR benefit, refer to 2021 income tax form.
- for the 2024 STAR benefit, refer to 2022 income tax form
|Form number||Title of income tax form||Income for STAR purposes|
|2021 income tax form||2022 income tax form|
|Federal Form 1040
||U.S. Individual Income Tax Return||Adjusted gross income (line 11) minus taxable portion of IRA distributions (line 4b)||Adjusted gross income (line 11) minus taxable portion of IRA distributions (line 4b)|
|NYS Form IT-201||Resident Income Tax Return||Federal adjusted gross income (line 19) minus taxable portion of IRA distributions (line 9)||Federal adjusted gross income (line 19) minus taxable portion of IRA distributions (line 9)|
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.
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 her home to her children as trustees. If she remains in the home as the beneficiary of the trust, she is considered the homeowner and gets the STAR benefit.
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.