How the checker decides
STAR (School Tax Relief) lowers a New York homeowner's school taxes. In New York City, which has no separate school tax, the state says the exemption is applied partly to city taxes and partly to school taxes. There are two levels, Basic and Enhanced, and two delivery methods, the credit and the exemption. The checker applies the New York State rules in this order:
- The home must be the primary residence of an eligible owner.
- If at least one resident owner is 65 or older by December 31 of the benefit year and household income is at or under the Enhanced limit, you get Enhanced STAR.
- Otherwise, Basic STAR: income up to $250,000 to keep the exemption, or up to $500,000 for the credit.
- The exemption is only for owners who have received it since 2015 at the same home. Everyone else is on the credit.
"Income" for STAR means federal adjusted gross income minus the taxable amount of IRA distributions, combined for the owners and owners' spouses who live at the property. NYS uses income from an earlier tax year: for 2026 benefits it looks at 2024 tax year information.
| Benefit | Income limit | Age rule |
|---|---|---|
| Basic STAR credit | $500,000 | None |
| Basic STAR exemption (since 2015 only) | $250,000 | None |
| Enhanced STAR, 2026 benefits | $110,750 | One resident owner 65+ |
| Enhanced STAR, 2027 benefits | $113,550 | One resident owner 65+ |
How much STAR saves in NYC
The whole city is a single school district for STAR, so amounts differ only by tax class. These are the final 2025 figures. NYS posts NYC's new amounts each August.
| Tax class | Basic credit | Basic exemption | Enhanced credit | Enhanced exemption |
|---|---|---|---|---|
| 1 (houses, small condos) | $275 | $269 | $730 | $659 |
| 2 (co-ops, condos) | $274 | $269 | $743 | $647 |
| 4 | $278 | $272 | $738 | $643 |
Worked example
A married couple owns and lives in a two-family house in Brooklyn. One spouse turns 66 in 2027. For the tax year NYS uses, their adjusted gross income was $98,000, including $8,000 of taxable IRA withdrawals, so their STAR income is $90,000. That is under the $113,550 Enhanced limit for 2027, so they qualify for Enhanced STAR. They bought in 2019, so they are on the credit. Based on the latest NYC figures, the Enhanced credit is worth about $730 a year, against $275 for Basic. They contact NYS to move up to Enhanced, through the Homeowner Benefit Portal or at (518) 457-2036.
Edge cases
- An investment property or second home does not qualify. Only the primary residence counts.
- A married couple can get only one STAR benefit, however many homes they own, unless they are legally separated.
- STAR does not exclude your home from the NYC tax lien sale. The senior and disability exemptions do.
What to do next
Register for the credit with NYS through the Homeowner Benefit Portal or at (518) 457-2036. NYC Finance no longer accepts STAR applications. If you are 65+ with lower income, also check the larger city exemption with the SCHE and DHE checker, and see every break in the NYC property tax exemptions finder. For the details of each STAR option, read STAR credit vs STAR exemption in NYC.