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 a homeowner age 65 or older, 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 (those who first applied after 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 or your local assessor's office.
4. Apply online through the New York State Department of Taxation and Finance, or call them at 518-457-2036 to apply by phone or get help choosing the right application path.
5. If you are applying for the exemption version rather than the credit, contact your local assessor's office directly, as that application is handled at the local level.
6. Submit all required documents along with your application and keep copies for your records.

What to expect: After submitting your application, the New York State Department of Taxation and Finance will review your information. Processing times vary, so contact the agency directly if you need an estimate. If approved for the STAR credit, you will receive a check each year before your school tax bill is due. If approved for the exemption, the reduction will appear on your school tax bill. Enhanced STAR requires annual income re-verification, which is handled automatically by New York State Tax — watch for any notices and respond promptly to keep your benefit active.

Renewals

income re-verification annual (handled by NY Tax)