Basic STAR (School Tax Relief)
Who qualifies
- Income limit
- $250,000For the STAR EXEMPTION the income limit is $250,000 or less; for the STAR CREDIT the income limit is $500,000 or less. 2026 eligibility is based on 2024 income.
- Ownership
- Applicant must own the residence (one- to three-family homes, condos, co-ops, mobile homes, and certain farm dwellings).
- Residency
- Property must be the owner's primary residence.
How much it saves
Worked example — a $300,000 home at New York's median effective rate (~2.17%):
- • Applies to school district taxes only. Shown as an upper bound — your school taxes are a portion of your total bill.
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: New applicants register for the STAR credit with NYS Tax Department; STAR exemption applications are filed with the local assessor by the local taxable status date (commonly March 1).
- Renewal: automatic — STAR credit is issued automatically each year once registered; STAR exemption for existing recipients renews automatically. Income eligibility is re-verified annually.
- Official application form
Combining with other exemptions
A homeowner may receive either the STAR exemption OR the STAR credit, not both. Basic and Enhanced STAR are mutually exclusive.
Amount cross-checked against a second official artifact: tax.ny.gov/pit/property/star/types.htm.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.