Homeowners may be eligible for a School Tax Relief (STAR) credit or exemption.

The STAR Credit is offered by New York State in the form of a rebate check. The STAR Exemption is offered by New York City and appears on your property tax bill. You can’t receive both at the same time.

New STAR applicants must apply for the benefit with the State.

You are considered a new STAR applicant if you:

  • Didn't own your property on March 15, 2015, or
  • Didn't have Basic or Enhanced STAR for tax year 2015/2016, or
  • Removed the STAR Exemption from your property so you can receive STAR as a credit instead, or
  • Have a total household income of more than $250,000, but less than $500,000

If you received the NYC STAR Exemption in the 2015/2016 tax year or earlier and later lost it and have a total household income of $250,000 or less, you can choose to either apply to restore your benefit with the City or apply for the STAR Credit with NY State. If you have a total household income more than $250,000, you can only apply for the STAR Credit.

The STAR Credit may offer a greater benefit than the STAR Exemption because the amount of the credit will increase in the future, but the value of the exemption will not.

New School Tax Relief (STAR) applicants must apply for the benefit in the form of a credit check with New York State.

You are considered a new STAR applicant if you:

  • Didn't own your property on March 15, 2015, or
  • Didn't have Basic or Enhanced STAR for tax year 2015/2016, or
  • Removed the STAR Exemption from your property so you can receive STAR as a credit instead, or
  • Have a total household income of more than $250,000, but less than $500,000

If you received the NYC STAR Exemption in the 2015/2016 tax year or earlier and later lost it and have a total household income of $250,000 or less, you can choose to either apply to restore your benefit with the City or apply for the STAR Credit with NY State. If you have a total household income more than $250,000, you can only apply for the STAR Credit.

Eligibility

To apply for STAR, at least one owner must use the property as their primary residence. There are two forms of STAR: Basic and Enhanced. Enhanced STAR (E-STAR) offers a larger tax savings than Basic STAR. You can’t receive both at the same time.

Basic Star and E-STAR have different eligibility requirements.

Basic STAR

To be eligible for the STAR Credit:

  • You must own your home and it must be your primary residence.
  • The total household income of all owners and spouses living on the property must be $500,000 or less.

There is no age restriction.

Enhanced STAR

To be eligible for the E-STAR Credit:

  • You must be 65 or older by December 31 of the year when the credit will begin. For jointly-owned property, only one spouse or sibling must be 65 or older.
  • The total household income of all owners (residents and non-residents) and any owner’s spouse who lives on the property must be $88,050 or less

For purposes of Basic STAR and E-STAR, total household income is defined as adjusted gross income (AGI) minus any taxable IRA distributions.

Application Information

Online

Learn more and apply for the STAR Credit.

By Phone

  • Agency: New York State Department of Taxation and Finance
  • Division: New York State School Tax Relief Program
  • Phone Number: (518) 457-2036
  • Business Hours: Monday - Friday: 8:30 AM - 4:30 PM

New York City’s STAR Exemption program is no longer accepting new applicants. However, if you owned the property and received the exemption in 2015/2016 or earlier and later lost the benefit, you can apply to have the benefit restored.

If you don’t currently receive STAR and didn't receive the exemption in tax year 2015/2016 or earlier, you should apply with NY State for the STAR Credit.

If you currently receive the STAR Exemption, you can:

  • Apply to upgrade to Enhanced STAR for seniors, which provides greater benefits
  • Remove the STAR Exemption so you can apply for the STAR Credit with the State

The STAR Exemption doesn't need to be renewed.

Exemption Amounts

New York State sets the rates for STAR and Enhanced STAR. The amount of your exemption credit is based upon:

  • Your property's assessed value or transitional assessed value.
  • Your prior year savings. E-STAR has an annual inflation rate adjustment.

The STAR Credit may offer a greater benefit than the STAR Exemption because the amount of the credit will increase in the future, but the value of the exemption will not.

State law sets limits on the maximum savings amount for properties receiving STAR or E-STAR. The limit is based on the type of property you own.

The approximate benefit for the STAR Exemption is $293. The approximate benefit for the Enhanced STAR Exemption is $650.

For more information on how your exemption was calculated, contact the State.

Visit the Department of Taxation and Finance website.

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.

Eligibility

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 and spouses living on the property must be $88,050 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. 

Deadline

The deadline to submit an application to transfer to E-STAR for 2020/2021 is March 15, 2020.

  • If you're eligible and your 2020/2021 application is 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 is postmarked after March 15, 2020, you will start receiving E-STAR on July 1, 2021.

Application

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.

You can get the application online or by mail.

Online

Download the STAR to E-STAR Application

By Mail

Call 311 to request a paper copy.

The STAR Credit may offer a greater benefit than the STAR Exemption because the amount of the credit will increase in the future, but the value of the exemption will not.

If you are currently receiving STAR or Enhanced STAR as a property tax exemption, and want to receive STAR as a credit rebate check, you must request that the NYC Department of Finance remove the STAR Exemption from your property first. You can then reapply for STAR or Enhanced STAR with the State.

Online

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 online.

By Mail

You can get the Property Tax Exemption Removal Form online or by mail.

All owners must sign, date, and provide their Social Security numbers on the form. If an owner has died, a copy of the death certificate must be included.

Mail the form and any required documents to:

NYC Department of Finance
Property Exemptions Administration/Compliance Unit
59 Maiden Lane, 22nd Floor
New York, NY 10038

Online

Download the Property Tax Exemption Removal Form.

By Mail

Call 311 to request a paper copy.

If you received the STAR Exemption in the 2015/2016 tax year or earlier and later lost the exemption, you may be able to restore your benefit.

You aren't eligible to restore your STAR Exemption if:

  • You are a new owner of the property
  • You previously requested that the STAR Exemption should be removed from the property
  • You applied for the STAR Credit with New York State
  • Your household’s total combined income is more than $500,000

Download the STAR Benefit Restoration Application.

The deadline for the 2020/2021 tax year is March 15, 2020.

  • If you're eligible and your 2020/2021 application is postmarked on or before March 15, 2020, you will start receiving benefits on July 1, 2020.
  • If you're eligible and your 2020/2021 application is postmarked after March 15, 2020, you will start receiving benefits on July 1, 2021.

You must send proof of income for all owners. Owners who file a Federal Income Tax return must attach a complete copy of their 2018 return including all schedules and attachments for all owners. If an owner didn't file taxes for 2018, you must submit documentation showing their income.

The Department of Finance will send you an acknowledgement letter when they receive your application. They will also send another letter to let you know if you have been approved for the exemption or if they need more information.

You can appeal if the Department of Finance (DOF):

  • Denied your exemption application
  • Removed your exemption
  • Reduced the amount of your exemption benefit

A property’s benefits may be revoked if:

  • An owner died
  • The property transitioned to a new owner
  • The owner is no longer eligible

You can appeal DOF’s decision with the NYC Tax Commission. Learn more about appeals on the Property Tax Exemption Appeal page.

If you have questions about why your exemption was denied, removed, or reduced, contact the Department of Finance. Note that contacting DOF for an explanation does not extend the deadline to file an appeal with the Tax Commission.

Online

Contact DOF.

By Mail

Write to:

NYC Department of Finance
Correspondence Unit
1 Centre Street, Room 2200
New York, NY 10007

2019/2020 STAR Removal

Due to a change in NY State law, starting in the 2019-2020 tax year, owners with a total household income that is more than $250,000 but less than or equal to $500,000 are no longer eligible to receive the STAR exemption but must instead register for the STAR credit with NY State. The value of the STAR credit and the STAR exemption are the same, but the credit is issued in the form of a credit check.

The New York State Department of Taxation and Finance will send you a letter if you are impacted by this change. If you receive a letter, you must follow the instructions and register for the STAR credit with the State. If you do not register for the STAR credit, you will lose the value of the exemption.

If you currently receive the STAR exemption and your income is more than $250,000, the exemption will be removed from your property starting with your June 2019 tax bill.

If the total income of all owners and their spouses is less than $250,000 and you believe you are still eligible for the STAR exemption, you must send the State:

  • a copy of the letter you received
  • a brief letter of explanation
  • supporting documentation, such as the most recent State or Federal tax return for all owners and their spouses

By Fax 

(518) 435-8634

By Mail

NYS Tax Department
ORPTS STAR Resolution Unit – RDM
W A Harriman Campus
Albany, NY 12227-0801

You can get information about your property tax benefits, including:

  • Application status
  • Current benefit amounts
  • Proposed benefit for the upcoming tax year

Co-op owners should contact their management office for assistance.

Online

Get property tax benefit information.

By Phone

Call 311 for assistance.

Call 311 for assistance.