How to apply for Enhanced STAR — Senior School Property Tax Exemption in New York

Who it's for

Enhanced STAR provides an increased school property tax exemption for homeowners age 65+ with combined household income up to approximately $110,750 (2026 limit). Available as either a direct exemption on the school tax bill or as a STAR credit check from NY Tax. Must be the primary residence. Apply through the local assessor (for the exemption) or register with NY Tax (for the credit) at tax.ny.gov/star. New applicants since 2015 generally receive the credit version (a check) rather than the exemption.

What you'll need

• Proof of age 65+ for at least one owner
• Proof of NY primary residence
• Prior-year federal/state tax returns (for income verification)
• Property deed or tax bill showing ownership

Where to apply

What to say when you call

"Hello, I'm calling to ask about Enhanced STAR — Senior School Property Tax Exemption. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need proof of age 65+ for at least one owner, proof of NY primary residence, prior-year federal/state tax returns (for income verification) — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Check that the home meets the basic rules. The property must be your primary residence, at least one owner must be age 65 or older, and the home must be owned by the applicant. Renters do not qualify.
2. Gather your documents. Get proof that at least one owner is age 65 or older, proof of New York primary residence, prior-year federal and state tax returns for income verification, and a property deed or tax bill showing ownership.
3. Choose how to apply. Apply online or by phone at 518-457-2036.
4. Apply for the correct STAR benefit. Enhanced STAR is available as a school tax exemption or as a STAR credit check. New applicants since 2015 generally receive the credit version rather than the exemption.
5. Complete the application or registration with your information and submit the required documents. Use your income, age, residence, and ownership records to answer the questions accurately.
6. Keep copies of what you submitted and watch for any follow-up request for more information.

What to expect: After you apply, the agency reviews your age, income, primary residence, and ownership information. If more information is needed, you may be asked to provide it. Processing times vary, so ask the agency for an estimate if needed. Enhanced STAR requires income re-verification every year, and that yearly check is handled by NY Tax.

Renewals

income re-verification annual (handled by NY Tax)