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Department of Taxation and Finance

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 offers a partial property tax exemption for seniors with limited incomes, you may be eligible for both benefits. If qualified for both benefits, you only need to submit Form RP-467, Application for Partial Tax Exemption for Real Property of Senior Citizens, to the assessor to receive both the senior citizens and Enhanced STAR exemptions.

You automatically qualify for Enhanced STAR if you're a senior who:

  • owns property that received a STAR exemption in their own name in 2015, and
  • received the senior citizens exemption. 

If you're a senior who did not receive a STAR exemption in their own name in 2015 but you receive the senior citizens exemption, you must register with New York State to receive the Enhanced STAR credit. For information on registration, see Register for STAR.

Cooperative apartments and manufactured home parks

If you reside in this type of property, you may be eligible for a STAR benefit.

Surviving spouses

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

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 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.

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