Enhanced STAR Exemption & Income Verification Program

New STAR applicants will receive a credit in the form of a check directly from New York State instead of receiving a school property tax exemption. The amount of your STAR benefit is the same regardless of how you receive it.  

New Basic and Enhanced Star applicants need to register with the New York State Tax Department to receive a STAR check. Visit www.tax.ny.gov  or call (518) 457-2036.

Register by July 1 to receive your STAR check in September. 

STAR exemption recipients: Beginning in 2026, you will no longer need to apply for the Enhanced Star exemption with your local assessor when you turn 65. The New York State Tax Department will notify your assessor when you turn 65 and automatically upgrade you, as long as you're otherwise eligible. 

Age eligibility

Beginning in 2026, only 1 resident owner of the property--regardless of the relationship of the owners--must be at least 65 as of December 31 of the benefit year. 

Income eligibility 

Beginning in 2026, the New York State Tax Department will determine income eligibility based on the income of only resident owners and their spouses who reside at the property. If you are an owner but do not reside at the property, you will no longer need to provide income information. 

NOTE: For the 2026/2027 school tax bill, your combined 2024 income must be less than $110,750.