There are two forms of the STAR Exemption: Basic and Enhanced. Enhanced STAR (E-STAR) offers a larger tax savings than Basic STAR. You can’t receive both at the same time.
If you receive the Basic STAR Exemption and meet E-STAR eligibility guidelines, you can apply to upgrade your benefit.
You aren’t eligible to transfer to the E-STAR Exemption if you didn’t receive the STAR Exemption in tax year 2015/2016 or earlier. You should register for the STAR Credit with NY State instead.
To be eligible for E-STAR:
- All owners must be 65 or older in the calendar year in which you are applying. If the owners are spouses or siblings, only one must be 65 or older.
- The total household income of all owners (residents and non-residents) and any owner’s spouse living on the property must be:
- for tax year 2021/2022 $90,550 or less.
- for tax year 2022/2023 $92,000 or less.
For purposes of STAR and E-STAR, income is defined as adjusted gross income (AGI) minus any taxable IRA distributions.
If you are enrolled in E-STAR, your income eligibility will be verified automatically each year by the NYC Department of Finance (DOF) with the NYS Department of Taxation and Finance. You don't need to do anything.
2022/2023 Tax Year
The deadline to submit an application to transfer to E-STAR for the 2022/2023 tax year is March 15, 2022.
- If you're eligible and your 2022/2023 application is postmarked or submitted on or before the deadline, you will start receiving benefits on July 1, 2022.
- If you're eligible and your 2022/2023 application is postmarked or submitted after the deadline, you will start receiving benefits on July 1, 2023.
2021/2022 Tax Year
The deadline to submit an application to transfer to E-STAR for 2021/2022 was March 15, 2021.
- If you're eligible and your 2021/2022 application was postmarked or submitted on or before the deadline, you will start receiving E-STAR on July 1, 2021.
- If you're eligible and your 2021/2022 application was postmarked or submitted after the deadline, you will start receiving E-STAR on July 1, 2022.
You can complete the application and upload your documents online. You'll need to log in or create an account first.
Filing online will allow you to:
- Save your progress so you can come back to a partially completed application later
- View the status of submitted applications
- Get electronic notifications when your application is submitted, received, and processed or if additional information is required
- Submit additional documents
Apply to upgrade from STAR to E-STAR for homeowners and condos online.
Apply to upgrade from STAR to E-STAR for Co-ops online.
Apply By Mail
To apply, you must complete an application and provide all required documents.
Mail your application and documents to:
NYC Department of Finance
P.O. Box 311
Maplewood, NJ 07040-0311
If you send your application by certified mail, your certified mail receipt will be signed, dated, and returned to you.
Once an exemption application is received by the Department of Finance (DOF), they will send you an acknowledgment letter. They will review it and send you a decision letter or a letter requesting additional information within 90 days.
Download the STAR to E-STAR Application