Historical Enhanced STAR income limits

Income, for STAR purposes, means federal adjusted gross income minus the taxable amount of total distributions from IRAs (individual retirement accounts and individual retirement annuities). 

For the 2025 benefit year and prior year, the Enhanced STAR income limit applies to the combined incomes of all owners (residents and non-residents), and any owner's spouse who resided at the property.

Beginning with the 2026 benefit year, the Enhanced STAR income limit will apply to the combined incomes of the owners and their spouses who primarily reside on the property.

Note: By law, homeowners can only claim prior year STAR credits up to three years prior to the current year.