11/17/2025 Assessment Community Weekly
2025 STAR credits and STAR exemption savings
Each year, we publish STAR credit and exemption savings amounts for each of the 3,000-plus school district segments statewide. This enables interested homeowners and local officials to compare the differences in their school district segments.
Due to a law change in 2019, the STAR exemption savings can no longer increase, but the STAR credit can increase by as much as 2% annually. As a result, the STAR credit is more than the STAR exemption savings in many cases.
After we issue STAR credits, we update the STAR credit and exemption savings amounts to make it easy to compare the two benefits.
We will update the numbers for Nassau and Suffolk Counties later in the year after they issue their school tax bills.
If you’re wondering why we don’t publish this data earlier in the year when homeowners would have a chance to switch to the STAR credit, it’s because we rely on school tax rates to calculate STAR credits and STAR exemption savings. The final rates are not available until just before school tax bills are issued.
Reminder: Report #10, NYS Tax Return Deceased Report
The NYS Tax Return Deceased Report (Report #10) is now available in the Online Assessment Community to assessors and county directors.
The report lists property owners who:
- are receiving or registered for a STAR benefit, and
- were reported as deceased on a recent New York State income tax return.
This report is for your information; you are not required to take action based on the report. If you choose to use the information in this report, before making any changes to your files, you may wish to cross reference it against local information on the Internet or other sources.
If you come across a property owner that is erroneously listed in the report (that is, they’re not deceased), it is almost certainly due to information mistakenly reported on an income tax return. You can notify us at assessor.report.feedback@tax.ny.gov, and we will update the report when it is next published.
In case you missed it: change to tax bill and second notice language
Chapter 55 of the Laws of 2024 (Part BB) updated the required language on tax bills that previously advised taxpayers of the existence of the senior citizens exemption. The statement is now required to advise them of the existence not only of the senior citizens exemption but also of the disability and veterans exemptions.
The same change has also been made to the second notice that is required to be sent 30 days before taxable status date. [see RPTL § 467(4)].