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Special STAR Eligibility Rules for Seniors, Residents of Cooperative Apartments, Manufactured Home Parks, Surviving spouses, Nursing Homes, Trusts and Life Estates

Seniors - If you're an Enhanced STAR recipient and your local government or school district offer a partial property tax exemption for seniors with limited incomes, you may be eligible for both exemptions. Seniors who receive the Senior Citizens Exemption automatically qualify for Enhanced STAR. As a result, they only need to submit the RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens to the assessor, and if qualified they will receive both the Senior Citizens and Enhanced STAR exemptions.

Cooperative apartments and manufactured home parks - If you reside in this type of property, file a STAR application with your local assessor.

Surviving spouses - You can retain an existing Enhanced STAR exemption if you're at least 62 years old as of December 31 in the year the exemption will continue. Otherwise, you may receive the Basic STAR exemption.

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(s) or spouse resides there.

Trusts - If you're a trust beneficiary who conveyed your home to trustees but continue to live in it, 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 will become the owner after the life tenant dies. For exemption purposes, the life tenant is deemed to own the property; so STAR eligibility is based on the life tenant's qualifications.

Updated: January 04, 2012