Benefits · Housing
How to apply for Enhanced STAR — Senior School Property Tax Exemption
New York State Department of Taxation and Finance — administers the Enhanced School Tax Relief (STAR) exemption (or credit) for property owners age 65+ in coordination with local assessor offices
Who it's for
Enhanced STAR provides an increased school property tax exemption for homeowners age 65+ with combined household income up to approximately $98,700 (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.
Enhanced STAR is AGE + INCOME + OWNERSHIP gated. Renters don't qualify. New applicants (since 2015) receive the credit version (check) rather than the assessment 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
Apply online: official application
By phone: 518-457-2036
Renewals
income re-verification annual (handled by NY Tax)
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.