- Basic STAR is for homeowners whose total household income is $500,000 or less. The benefit is estimated to be a $293 tax reduction.
- Enhanced STAR is for homeowners 65 and older whose total household income for all owners and residents spouses is $98,700 or less. The benefit is estimated to be a $650 tax reduction.
- You do not need to re-register for STAR. Your exemption will continue to be applied to your property tax bill. If you wish, you can switch to the STAR credit rather than the exemption by applying with New York State: www.tax.ny.gov
- If you received STAR in 2015-16 but later lost the benefit, you can restore the exemption. Your income must be $250,000 or less.
- New homeowners cannot apply for the STAR exemption. You must apply for the STAR credit check with New York State: www.tax.ny.gov
Next section:
Related
More ways to get help with this program
Visit the website
Visit the STAR website for more information.
Email STAR
Email the NYC Department of Finance if you have question about STAR.
Call 311
Ask about the School Tax Relief Program (STAR).
Call for New York State STAR
Call the New York State Department of Taxation and Finance at 518-457-2036 for more information about the New York State STAR tax credit.
Visit the Department of Finance
Find a DOF center to get help in person.
2. Determine your eligibility
To be eligible for STAR, you should be a homeowner of one of these types of housing:
- a house
- a condo
- a cooperative apartment
- a manufactured home
- a farmhouse
- a mixed-use property, including apartment buildings (only the owner-occupied portion is eligible)
| Basic STAR | Enhanced STAR | |
| Age | No age restriction | All owners must be 65 or older as of December 31 of the year of the exemption. |
- $500,000 or less for the credit
- $250,000 or less for the exemption (you cannot apply for the exemption anymore but you can restore it if you got it in 2015-16 but lost the benefit later.)
* Income eligibility for the 2024 STAR credit is based on your federal or state income tax return from the 2022 tax year.
Next section:
3. How to apply
If you’re a new homeowner:
If you get the Basic STAR exemption (as of 2015-16) and are now eligible for Enhanced STAR:
- Apply online through the Department of Finance with the STAR/ESTAR Online Initial Application or STAR/ESTAR Online Initial Application for Co-ops.
- Apply by March 15 for the benefit to begin that year.
If you want to restore your Basic STAR exemption:
- If you got the Basic STAR exemption in 2015-16 but later lost the benefit, you can restore it through NYC Department of Finance. Apply online on the STAR/ESTAR Online Initial Application or STAR/ESTAR Online Initial Application for Co-ops.
- Apply by March 15 for the benefit to begin that year.
- If your combined income is $250,001-$500,000, you’ll need to apply online for the New York State STAR tax credit instead.
If you get the Basic STAR exemption (as of 2015-16) and are now eligible for Enhanced STAR:
- If you get the Basic STAR exemption as of 2015-16 and are now eligible for Enhanced STAR (E-STAR), you can apply through the Department of Finance with the “STAR to ESTAR” application
- Apply by March 15 for the benefit to begin that year.
If you want to restore your Basic STAR exemption:
- If you got the Basic STAR exemption in 2015-16 but later lost the benefit, you can restore it through NYC Department of Finance.
- Complete the STAR Benefit Restoration application. Apply by March 15 for the benefit to begin that year.
- If your combined income is $250,001-$500,000, you’ll need to apply for the New York State STAR tax credit instead.
Register for the New York State STAR tax credit by calling 518-457-2036.
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More ways to get help with this program
Visit the website
Visit the STAR website for more information.
Email STAR
Email the NYC Department of Finance if you have question about STAR.
Call 311
Ask about the School Tax Relief Program (STAR).
Call for New York State STAR
Call the New York State Department of Taxation and Finance at 518-457-2036 for more information about the New York State STAR tax credit.
Visit the Department of Finance
Find a DOF center to get help in person.
Last Updated February 14, 2024
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