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Department of Taxation and Finance

How to calculate Enhanced STAR exemption savings amounts

The Enhanced STAR exemption savings amount is the lesser of:

  • the Enhanced STAR exemption amount multiplied by the school tax rate (excluding any library levy portion) divided by 1000; or
  • the Maximum Enhanced STAR exemption savings; or
  • the total amount of school taxes owed prior to the reduction for the STAR exemption.

Follow these steps to calculate the STAR savings amount:

  1. Find your Maximum Enhanced STAR exemption savings.
  2. Determine the total amount of school taxes owed before adjusting the bill for the STAR exemption.
  3. Multiply the Enhanced STAR exemption amount by the school tax rate (excluding any library levy portion) divided by 1000.
  4. The lesser of Steps 1, 2, or 3 is the Enhanced STAR savings amount.


Example 1

  1. The Maximum Enhanced STAR exemption savings on our website is $1,000.
  2. The total amount of school taxes owed prior to the STAR exemption is $4,000.
  3. The Enhanced STAR exemption amount is $70,700 and the school tax rate is $21.123456 per thousand. ($70,700 * 21.123456) / 1000 = $1,493.43.

Answer: In this example, $1,000 is the lowest of the three values from Steps 1, 2, and 3. The Enhanced STAR savings amount for this property is $1,000.


Example 2

  1. The Maximum Enhanced STAR exemption savings on our website is $1,000.
  2. The total amount of school taxes owed prior to the STAR exemption is $4,000.
  3. The Enhanced STAR exemption amount is $70,700 and the school tax rate is $13.123456 per thousand. ($70,700 * 13.123456) / 1000 = $927.83.

Answer: In this example, $927.83 is the lowest of the three values from Steps 1, 2, and 3. The Enhanced STAR savings amount for this property is $927.83.


Example 3

  1. The Maximum Enhanced STAR exemption savings on our website is $1,000.
  2. The total amount of school taxes owed prior to the STAR exemption is $400.
  3. The Enhanced STAR exemption amount is $70,700 and the school tax rate is $21.123456 per thousand. ($70,700 * 21.123456) / 1000 = $1,493.43.

Answer: In this example, $400 is the lowest of the three values from Steps 1, 2, and 3. The Enhanced STAR savings amount for this property is $400.

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