Enhanced STAR (School Tax Relief) for Senior Citizens
Who qualifies
- Age
- 65 or older
- Income limit
- $110,750$110,750 or less for the 2026 benefit year (2026-2027 school year), based on 2024 income.
- Ownership
- Beginning 2026, only one resident owner must be at least 65 as of December 31 of the benefit year.
- Residency
- Property must be the primary residence of the qualifying senior.
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: STAR credit: register with NYS Tax Department. Enhanced STAR exemption: file Form RP-425-E (and RP-425-IVP) with the local assessor by the local taxable status date (commonly March 1).
- Renewal: automatic — Income is re-verified annually through the mandatory Income Verification Program; recipients do not reapply each year.
- Official application form
Combining with other exemptions
Cannot be combined with Basic STAR. Available as either exemption or credit, not both.
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.