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Department of Taxation and Finance

STAR exemption program

Changes to STAR

If you currently receive your STAR benefit as a reduction on your school tax bill (the STAR exemption), you may receive a greater benefit if you switch to the STAR credit to receive a check instead.

Recent changes in the law beginning this year:

  • The value of the STAR credit savings may increase by as much as 2% each year, but the value of the STAR exemption savings will not increase.
  • The income limit for the Basic STAR exemption is now $250,000.

If your income is more than $250,000, you must switch to the STAR credit to continue receiving a STAR benefit.

If your income is $250,000 or less, you have the option to switch.

To switch to the STAR credit, all you need to do is register for STAR. We'll notify your assessor that you wish to withdraw your STAR exemption.


Note: 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. 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 continue to own the property but have filed a new deed due to:

    • marriage
    • divorce
    • surrender of interest by a co-owner
    • survivorship
    • trusts
    • 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.

Basic

  1. Submit Form RP-425-B, Application for Basic STAR Exemption for the 2019-2020 School Year, to your assessor.
  2. Provide your assessor with a copy of your income tax return for the appropriate income tax year.

Enhanced

To apply or reapply for the Enhanced STAR exemption, submit the following to your assessor:

You must also provide proof of income as described on your forms.

Confirmation

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

The application deadline is March 1 in most communities, however:

  • in the Village of Bronxville it is January 1;
  • in Nassau County, it is January 2;
  • in Westchester towns, it is either May 1 or June 1; and
  • in cities, you should check with your assessor.

Contact your assessor for the deadline in your area. You can use our Municipal Profiles application to find their contact information. Search for or browse to your municipality, and then select Local officials addresses.

Residents of New York City or Nassau County

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)
STAR forms
Call 516-571-1500

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