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Department of Taxation and Finance

Types of STAR

Important information for STAR exemption recipients

If your income is greater than $250,000 and less than or equal to $500,000

If you currently receive the Basic STAR exemption and your income is between $250,000 and $500,000, the program is changing for you. If eligible, you will now receive a check for the STAR credit instead of the reduction on your school tax bill.

If you receive a letter asking you to update your STAR registration (Form RP-425-RDM), see Update registration.

If your income is $250,000 or less

If you currently receive the STAR exemption, you can choose to register for the STAR credit to receive a check instead; you may receive a greater benefit. To learn more, see STAR program.

Whether you receive the STAR exemption or the credit, there are two types of STAR benefits:

Basic STAR

  • available for owner-occupied, primary residences;
  • the income limit for the Basic STAR credit is $500,000 (the income limit for the Basic STAR exemption is $250,000);
  • based on the first $30,000 of the full value of a home

Enhanced STAR

  • provides an increased benefit for the primary residences of senior citizens (age 65 and older) with qualifying incomes ($88,050 or less for the 2020-2021 school year)
  • based on the first $69,800 of the full value of a home for the 2020-2021 school year.

The STAR benefit applies only to school district taxes. It doesn’t apply to county, town, or city taxes, except in the cities of New York, Buffalo, Rochester, Yonkers, and Syracuse.  In those five cities, the exemption is applied partly to city taxes and partly to school taxes.

Note: Senior citizens receiving STAR may also be eligible for the senior citizens exemption. See Senior citizens exemption to learn more.

Resources

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