Note: The homeowner tax rebate credit was a one-year program which ended in 2022. The credit is not available for future years. If you have questions about the program or received a letter regarding your 2022 payment, see:
To be eligible for a homeowner tax rebate credit in 2022, you must have:
qualified for a 2022 STAR credit or exemption,
had income that was less than or equal to $250,000 for the 2020 income tax year, and
a school tax liability for the 2022-2023 school year that is more than your 2022 STAR benefit.
Note: You did not need to calculate your income to receive the homeowner tax rebate credit. We calculated income for eligibility purposes, and we issued the credit based on that determination.
Homeowner tax rebate credit amounts
The amount of your rebate credit was dependent on:
If you received the Enhanced STAR exemption or credit in 2022, your homeowner tax rebate credit was 66% of the Enhanced STAR exemption savings regardless of your income.
If you received the Basic STAR exemption or credit in 2022, your credit amount was a certain percentage (determined by your income) of the Basic STAR exemption savings.
To find the amount of the 2021 STAR exemption savings:
If you received the Enhanced STAR exemption or credit, your homeowner tax rebate credit was 110% of the Enhanced STAR exemption savings regardless of your income.
If you received the Basic STAR exemption or credit, your credit amount was a certain percentage (determined by your income) of the Basic STAR exemption savings.
To find the amount of the 2021 STAR exemption savings:
Locate the row with your municipality and school district in the first two columns.
In that row, find the amount of your Enhanced STAR exemption savings or Basic STAR exemption savings (whichever applies to you).
Use that amount to estimate your Homeowner tax rebate credit using the table below.
Percentage of Basic STAR exemption savings according to income
If your 2020 Income was
your homeowner tax rebate credit was this percentage of the 2021 STAR exemption savings for your community*
$0 to $75,000
125%
$75,000.01 to $150,000
115%
$150,000.01 to $200,000
105%
$200,000.01 to $250,000
100%
Limitations
The amount of your homeowner tax rebate credit could not be more than the amount of your net school tax liability for the 2022–2023 school year after taking into account your 2022 STAR benefit. For example:
If you received the Basic STAR credit, and your school tax bill was $1,000 and your STAR credit was $600, then your homeowner tax rebate credit could not be more than the difference ($400).
If you received the Basic STAR exemption on your school tax bill, and your school tax bill was $400, your homeowner tax rebate credit could not be more than $400.
By law, the Tax Department could not issue a homeowner tax rebate credit for less than $100.
Definition of income for the homeowner tax rebate credit
For the homeowner tax rebate credit, income was defined as federal adjusted gross income (FAGI) from two years prior (tax year 2020), modified so that:
the net amount of loss reported on federal Schedule C, D, E or F is $3,000 or less,
the net amount of any other separate category of loss is $3,000 or less, and
the aggregate amount of all losses is $15,000 or less.
Frequently asked questions
I haven’t received my homeowner tax rebate credit (HTRC) check.
If you did not receive an HTRC check, it’s likely for one of the following reasons:
You did not receive a 2022 STAR credit or exemption.
Your 2020 income was greater than $250,000.
You did not have a 2022 school tax liability. (If the amount of your STAR credit was equal to your school tax bill, you did not have a school tax liability.)
You did not file a 2020 income tax return.
The amount of your check would have been less than $100. By law, we could not issue checks for the HTRC that were less than $100. If the amount of the credit calculated was less than $100, you would not have received a check. See HTRC Check Lookup to find the amount of your check. If the lookup shows the check amount for your county, municipality, and school district as Not eligible, your credit would have been less than $100. To understand how your credit was calculated and verify it yourself, see Homeowner tax rebate credit amounts.
If you received a check for the homeowner tax rebate credit, you do not need to do anything on your New York State income tax return unless you itemize your deductions. Learn how to report your credit.
The HTRC was a one-year program to provide property tax relief in 2022. The STAR program is an ongoing program to provide school tax relief to qualifying homeowners. To learn more, see STAR resource center.