STAR resource center
The School Tax Relief (STAR) program offers property tax relief to eligible New York State homeowners.
If you are eligible and enrolled in the STAR program, you’ll receive your benefit each year in one of two ways:
- STAR credit. If you are registered for the STAR credit, the Tax Department will issue your STAR benefit via check or direct deposit. You can use your STAR benefit to pay your school taxes. You can receive the STAR credit if you own your home and it's your primary residence and the combined income of the owners and the owners’ spouses is $500,000 or less.
- STAR exemption: a reduction on your school tax bill. If you’ve been receiving the STAR exemption since 2015, you can continue to receive it for the same primary residence. As long as you remain eligible, you’ll see a reduction on your school tax bill for the amount of your STAR exemption. Note: The STAR exemption is no longer available to new homeowners.
STAR Resources
Learn about STAR
Whether you're new to the STAR program or considering a switch to the STAR credit, review our resources for a complete overview.
- Review frequently asked questions
- STAR eligibility
- Types of STAR
- School Tax Relief (STAR) exemption forms
- STAR Credit Delivery Schedule
- Look up your property tax credits
- How to report your STAR credit on your income tax return
- Compare STAR credit and exemption savings amounts
- Calculating STAR exemptions and credits
- STAR privacy policy
STAR exemption information
The STAR exemption program is closed to new applicants. However, if you’re receiving the exemption, there are limited circumstances when you will need to reapply with your assessor. To learn more see: STAR exemption program.
Register for STAR
If you've recently bought your home or never applied for the STAR benefit, register—you may save hundreds each year!
- Find out if you're eligible
- Register for the STAR credit
- STAR Credit Direct Deposit
- Review frequently asked questions
- Homeowner Benefit Portal
- View Handout for new homeowners
Switching to the STAR credit
If you are voluntarily switching to the STAR credit from the exemption or you received a letter that you must update your registration (Form RP-425-RMM or RP-425-RDM), you must complete a STAR credit registration.
- To get started, register for the STAR credit
- Deadline to switch to the STAR credit from the STAR exemption
- Compare STAR credit and exemption savings amounts for your municipality and school district
Upgrade to Enhanced STAR
Note: The Enhanced STAR income limit for 2024 is $98,700.
The Enhanced STAR income limit for 2025 is $107,300.
Receiving the STAR credit? You're all set! When you become eligible for Enhanced STAR, we'll automatically upgrade you to the Enhanced STAR benefit.
If you are a Basic STAR exemption recipient who turns 65 and meets the eligibility requirements, you should apply to your assessor for the Enhanced STAR exemption. You only need to apply once. See STAR exemption program.
Respond to a STAR letter
We may send you a letter requesting additional information or notifying you of a change to your STAR benefit or to the STAR program.
If you received a STAR letter, select it from the list below for more information. (You can find the number of your letter in its lower-left corner.)