All owners of one, two, or three family homes as well as condominiums, manufactured homes and farm residences are eligible for the School Tax Relief (STAR) program. The STAR program only affects school taxes. It does not affect any other property taxes.
STAR Credit or STAR Exemption
As of March 1, 2015 all new STAR eligible homeowners will receive their STAR savings in the form of a check directly from New York State. Homeowners must register with the New York State Tax Department to receive a STAR credit check.
The STAR exemption reduces the amount of the taxable value of the property. Longtime homeowners with an existing STAR exemption don’t need to register with New York State for STAR. Senior citizens who have been receiving the Basic STAR exemption and have become eligible for the Enhanced STAR exemption should apply with their local assessor.
Available for owner-occupied residences regardless of age and income of the owners. It is available on a primary residence only. Therefore only one credit is available per person. It does not need to be re-applied for each year unless one should move to a different primary residence.
Available for the owner of a primary residence that is 65 years and above and whose income falls below the state maximum which is increased each year. For couples, only one needs to be 65 years of age, however, the income will include that for both spouses. Because of the income eligibility component, recipients must enroll in the Income Verification Program. Enrollment is only necessary once. The exemption will be applied each year as long as eligibility requirements are met.
Detailed information about property tax exemptions can be found at the New York State Department of Taxation and Finance.