The New York State School Tax Relief (STAR) program provides a partial exemption from school property taxes for owner-occupied, primary residences. If you own and live in your home, you’re eligible for one of the two STAR exemptions, either the “Basic” STAR exemption, or the “Enhanced” STAR exemption.
All homeowners are eligible for the Basic STAR exemption regardless of age or income. Basic STAR works by exempting $30,000 of the full value of a home from school taxes.
Senior citizens (age 65 and older) whose yearly household incomes don’t exceed $60,000 are eligible to receive the Enhanced STAR exemption. For qualifying senior citizens, the Enhanced STAR program exempts $50,000 of the full value of their home from school property taxes. Applicants for the Enhanced STAR exemption must be 65 years of age as of December 31 of the year in which the exemption will begin.
Even though all homeowners are eligible for a STAR exemption, please note that the savings are not automatic. To receive your STAR tax cut, you must file an application with your local property assessor by March 1. If you have applied previously and been granted the Basic STAR exemption you do not need to reapply. However, remember to notify your assessor if your primary residence changes. Most seniors receiving the Enhanced exemption will need to reapply.
To obtain an application, contact your town assessor’s office:
Town of Berne..........................................518-872-1448
Town of Guilderland..................................518-356-1980
Town of New Scotland..............................518-439-9020
You can also find more information on this valuable program, and download the necessary forms online, at http://www.orps.state.ny.us.
Changes to STAR
If you currently receive your STAR benefit as a reduction on your school tax bill (the STAR exemption), you may receive a greater benefit if you switch to the STAR credit to receive a check instead.
Recent changes in the law beginning this year: •The value of the STAR credit may increase by as much as 2% each year, but the value of the STAR exemption will not increase.
- The income limit for the Basic STAR exemption is now $250,000.
If your income is more than $250,000, you must switch to the STAR credit.
If your income is $250,000 or less, you have the option to switch.
To switch to the STAR credit:
1.Notify your assessor to withdraw from the STAR exemption.
2.Go to link to register https://www.tax.ny.gov/star/