STAR exemption program
The STAR exemption program is closed to new applicants. If you’re a new homeowner or first-time STAR applicant, you need to register for the STAR credit with the Tax Department, instead of applying for the exemption. See Register for the STAR credit to apply online.
If you have an existing STAR exemption, you may need to reapply with your assessor for one of the following reasons:
- You are receiving the Enhanced STAR exemption and have not enrolled in the Income Verification Program.
- You are receiving the Basic STAR exemption and wish to apply for the Enhanced STAR exemption. See Eligibility to learn if you qualify for the Enhanced benefit.
- You are seeking to restore a STAR exemption that you received during the 2015-2016 school year but that was subsequently discontinued due to failure to meet the income standard.
- You continue to own the property but have filed a new deed due to:
- surrender of interest by a co-owner
- life estates
- name change(s)
How to reapply
Residents of New York City or Nassau County (except for Glen Cove residents), see the information at the bottom of this page.
Note: These instructions apply only to homeowners with existing STAR exemptions who need to reapply in order to reinstate their exemption or to upgrade to Enhanced STAR. New homeowners or first-time STAR applicants must register for the STAR credit instead. See Register for the STAR credit to learn more.
- Submit Form RP-425-B, Application for Basic STAR Exemption for the 2019-2020 School Year, to your assessor.
- Provide your assessor with a copy of your income tax return for the appropriate income tax year.
To apply or reapply for the Enhanced STAR exemption, submit the following to your assessor:
- Form RP-425-IVP, Supplement to Forms RP-425-E and RP-425-Rnw (include the Social Security numbers of all owners of the property and any of their spouses who reside at the property); and either
- for Basic STAR recipients upgrading to Enhanced STAR: Form RP-425-E, Application for Enhanced STAR Exemption for the 2019-2020 School Year, or
- for renewal applicants: Form RP-425-Rnw, Renewal Application for Enhanced STAR Exemption for the 2019-2020 School Year.
You must also provide proof of income as described on your forms.
If you mail your application to the assessor, you may:
- send it registered mail/return receipt requested, or
- include a stamped, self-addressed envelope with a note requesting a receipt.
If you hand deliver it, you also may request a receipt. In either case, retain a copy of your application for your records.
We also recommend that you check the tentative assessment roll when it is made public to ensure that you are receiving the exemptions that you applied for. (In most communities, the tentative roll is made public in early May, but the dates can vary. Please confirm the date with your assessor.)
STAR application deadline
Your STAR application must be postmarked or received by your assessor's office by Taxable Status Date. (In most communities, Taxable Status Date is March 1, but visit Municipal Profiles to find the assessment calendar for your municipality.)
New York City residents
Exemption forms and applications
Call 311 (Outside New York City, call 212-NEW-YORK)
Nassau County residents (Glen Cove residents should follow the general application instructions above)
Call (516) 571-1500