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 $90,550 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.
The deadline to submit an application to transfer to E-STAR for 2020/2021 was March 15, 2020.
- If you're eligible and your 2020/2021 application was postmarked on or before March 15, 2020, you will start receiving E-STAR on July 1, 2020.
- If you're eligible and your 2020/2021 application was postmarked after March 15, 2020, you will start receiving E-STAR on July 1, 2021.
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.
Call 311 to request a paper copy.