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

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. Confirm you meet all three requirements: you are 65 or older (at least one owner on the deed must qualify), the property is your primary residence in New York, and your combined household income is within the Enhanced STAR limit. Renters do not qualify.
2. Gather your required documents: proof of age 65+ for at least one owner, proof of New York primary residence, your prior-year federal and state tax returns for income verification, and your property deed or tax bill showing ownership.
3. Decide which version of Enhanced STAR fits your situation. Most new applicants since 2015 receive the STAR credit, which comes as a check from New York State Tax. If you are unsure which version applies to you, contact the New York State Department of Taxation and Finance at 518-457-2036.
4. Apply online through the New York State Department of Taxation and Finance or call 518-457-2036 to apply by phone. Do not include any URLs — the official apply link is listed separately on this page.
5. If you prefer the exemption applied directly to your school tax bill, contact your local assessor's office to ask about that option and any local deadlines that may apply.
6. Submit your application along with all required documents. Processing times vary, so ask the agency for an estimate when you apply.

What to expect: After submitting, the New York State Department of Taxation and Finance will review your application and verify your income using your tax return information. If approved for the credit version, you will receive a STAR credit check each year. If approved for the exemption version through your local assessor, the reduction will appear on your school tax bill. Income re-verification happens annually and is handled by New York State Tax — you do not need to re-apply each year, but you should make sure your income information stays current. If your income or ownership status changes, notify the agency promptly to avoid any issues with your benefit.

Renewals

income re-verification annual (handled by NY Tax)