Historical STAR eligibility requirements
Eligible homeowners
| Factor | Ownership | Residency (See Determining your primary residence for more information.) | Age | Income (see Income eligibility) |
|---|---|---|---|---|
| Basic STAR | The property must be owned by the eligible applicants. A married couple can receive only one STAR benefit regardless of how many properties they own, unless they are legally separated. Purchasers in possession of the home under an executory contract of sale (also known as a land contract) are considered owners. Corporations, partnerships, and LLCs are not eligible unless it is a farm dwelling. |
The property must be the primary residence of an age-eligible owner. |
No age restriction | $500,000 or less for the STAR credit $250,000 or less for the STAR exemption The income limit applies to the combined incomes of only the owners and owners' spouses who reside at the property. The income of non-resident owners is not included. |
| Enhanced STAR |
65 or older |
For 2023 benefits: $93,200 or less For 2024 benefits: $98,700 or less For 2025 benefits: $107,300 or less The income limit applies to the combined incomes of all owners (residents and non-residents), and any owner's spouse who resides at the property. See Historical Enhanced STAR income limits, below. |
Determining your primary residence
Some factors that help determine whether a property is your primary residence include:
- length of time spent each year on the property,
- where you are registered to vote, and
- the address you listed on your vehicle registrations and government issued IDs
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 receive the Basic STAR benefit until they are 65.
Income eligibility
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).
Income eligibility for the STAR benefit is based on federal or state income tax return information from the tax year two years prior. For example, to calculate your income for 2025 STAR:
- 2023 federal Form 1040, U.S. Individual Income Tax Return, subtract line 4b (taxable portion of IRA distributions) from line 11 (your federal adjusted gross income)
- 2023 New York State Form IT-201, Resident Income Tax Return, subtract line 9 (taxable portion of IRA distributions) from line 19 (your federal adjusted gross income)
For the 2025 benefit year and prior year, the Enhanced STAR income limit applied 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.
Eligible types of property
- houses
- condominiums
- cooperative apartments
- manufactured homes
- farm houses
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.
Trusts
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.
Life estates
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.