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Types of STAR

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

Basic STAR

  • available for owner-occupied, primary residences where the resident owners' and their spouses’ income is less than $500,000
  • 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 ($86,000 or less for the 2018-2019 school year)
  • based on the first $65,500 of the full value of a home (for the 2017-2018 school year; full value for the 2018-2019 school year has not yet been determined)

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.