What is the STAR exemption and how do I apply?

 The New York State School Tax Relief Program (STAR) provides homeowners with partial exemptions from school property taxes. If you earn less than $500,000 and own and live in your home, you are probably eligible for the STAR exemption.

The STAR Program includes two exemptions: 1) Basic STAR - available for owner-occupied, primary residences where the owners’ total income is less than $500,000. 2) Enhanced STAR - provides an increased benefit for the primary residences of senior citizens (age 65 and older) with incomes of $79,050 or less.

STAR exemptions apply only to school district taxes. They do not apply to property taxes for other purposes, such as county, town or city (except in cities where schools are funded through city property taxes - Buffalo, New York City, Rochester, Syracuse and Yonkers).

STAR forms and additional information are available from the link below. Please submit your STAR application to your local assessor's office.

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STAR: School Tax Relief
links to additional information, forms, and worksheets
URL: http://www.tax.ny.gov/pit/property/star/index.htm