STAR helps lower the property taxes for eligible homeowners who live in New York State. If you apply and are eligible, you'll get a STAR credit check by mail every year to use towards your property taxes.
Heads Up
There are two types of STAR benefits depending on your household income: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.In 2016, STAR was made available as an exemption or a credit.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: http://www.tax.ny.gov (http://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: http://www.tax.ny.gov (http://www.tax.ny.gov) Older adults who get Enhanced STAR may also be eligible for the (https://access.nyc.gov/programs/senior-citizen-homeowners%CA%BC-exemption-sche/) Senior Citizens Homeowners' Exemption (SCHE). This program also lowers your property taxes.
Eligibility
To be eligible for STAR, you should be a homeowner of one of these types of housing:
a housea condoa cooperative apartmenta manufactured homea farmhousea mixed-use property, including apartment buildings (only the owner-occupied portion is eligible)|Basic STAR|Enhanced STARAge|No age restriction|All owners must be 65 or older as of December 31 of the year of the exemption.However, only one owner needs to be 65 or older if the property is jointly owned by only a married couple or only siblings.Primary residence|An owner must live on the property as their primary residence.|At least one owner who's 65 or older must live on the property as their primary residence.Income|The total income of only the owners and their spouses who live at the property must be:$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.)|Total income of all owners and resident spouses or registered domestic partners must be $98,700 or less.* Income eligibility for the 2024 STAR credit is based on your federal or state income tax return from the 2022 tax year.
Required Documents
You'll need Social Security Numbers (SSNs) for all owners and their spouses that live on the property. You'll also need proof of income like:
a federal or state income tax return1099R with an IRA distributionother documentation of income like W2s, 1099s, Social Security statements, etc
How to Apply
If you're a new homeowner:
Apply online for the New York State STAR tax credit (https://www.tax.ny.gov/pit/property/star/) or by calling 518-457-2036 (https://www1.nyc.gov/assets/finance/jump/smartfile-estar-star.html) .If you get the Basic STAR exemption (as of 2015-16) and are now eligible for Enhanced STAR:Apply through the Department of Finance by March 15 for the benefit to begin that year.Online - (https://www1.nyc.gov/assets/finance/jump/smartfile-star-estar-coop.html) STAR/ESTAR Online Initial Application (https://www1.nyc.gov/assets/finance/downloads/pdf/payment_operations/2020/star-to-estar.pdf) or (https://www1.nyc.gov/assets/finance/jump/smartfile-estar-star.html) STAR/ESTAR Online Initial Application for Co-ops (https://www1.nyc.gov/assets/finance/jump/smartfile-star-estar-coop.html) By mail - complete the (https://www1.nyc.gov/assets/finance/downloads/pdf/payment_operations/2020/star_appl.pdf) "STAR to ESTAR" application (https://www.tax.ny.gov/pit/property/star/) 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 by March 15 for the benefit to begin that year.Online - STAR/ESTAR Online Initial Application or STAR/ESTAR Online Initial Application for Co-opsBy mail - Complete the STAR Benefit Restoration application.If your combined income is between $250,001-$500,000, you'll need to apply online for the New York State STAR tax credit instead.
Online
If you're a new homeowner:
Apply online for the New York State STAR tax credit (https://www.tax.ny.gov/pit/property/star/) .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 (https://www1.nyc.gov/assets/finance/jump/smartfile-estar-star.html) STAR/ESTAR Online Initial Application (https://www1.nyc.gov/assets/finance/jump/smartfile-star-estar-coop.html) or (https://www1.nyc.gov/assets/finance/jump/smartfile-estar-star.html) STAR/ESTAR Online Initial Application for Co-ops (https://www1.nyc.gov/assets/finance/jump/smartfile-star-estar-coop.html) . 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 (https://www.tax.ny.gov/pit/property/star/) 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.
By Mail
Get Help
Visit the STAR website (https://tax.ny.gov/pit/property/star/default.htm) for more information.Email the (http://www1.nyc.gov/site/finance/about/contact-by-email/contact-exemptions-inquiries.page) NYC Department of Finance (http://www1.nyc.gov/site/finance/about/contact-us.page) if you have questions about STAR.Find a DOF center to get help in person.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.Call 311 to find out more.
