STAR Program

Governor George E. Pataki's School Tax Relief program provides reductions from school property taxes for owner-occupied, primary residences such as homes, condominiums, cooperative apartments, mobile homes and farm homes. New Yorkers who own and live in their one-, two-, or three-family home, condominium, cooperative apartment, mobile home or farm home are eligible for a partial exemption on their primary residence.

There are two parts to the STAR program: the "Enhanced" STAR exemption and the "Basic" STAR exemption.

Enhanced STAR

Senior citizens, ages 65 years or older, with combined incomes that do not exceed $67,850 may qualify for a greater ("enhanced") exemption. The property must be owned by a husband and wife, or by siblings, with only one of the being at least 65 years if age by December 31st of the year in which the exemption will begin, and have a combined income of no more than $67,850.

Basic STAR

All other New Yorkers who own and live in their one-, two-, or three-family home, condominium, cooperative apartment, mobile home or farm home also are eligible for a STAR exemption on their primary residence, regardless of their age or income.

To receive a STAR tax cut an application must be filed with the Assessor's Office. Property owners receiving the Basic STAR exemption generally will not need to reapply unless their primary residence changes. If and application is filed and has been denied, property owners are notified of such denial. Property owners whose applications are approved STAR tax savings are clearly included on the school tax bill.