STAR Exemption

STAR is New York State’s School Tax Relief Program that includes a school property tax rebate program and a partial property tax exemption from school taxes. All New Yorkers who own and live in one, two, or three family home, condominium or cooperative apartment are eligible for STAR on their primary residence. There are two parts to the STAR property tax exemption: The Basic STAR exemption is available for owner-occupied, primary residences regardless of the owner’s age, where the income of the owners and spouses who reside on the property does not exceed $500,000. The Enhanced STAR exemption is available for the primary residences of senior citizens (age 65 and older) with yearly household incomes not exceeding a statewide standard. For property owned by a husband and wife, or by siblings, only one of them must be at least 65 years of age as of December 31 of the year in which the exemption will begin to qualify for the Enhanced exemption. Their combined annual income, however, must not exceed the STAR income standard. Homeowners that register in the Income Verification program do not need to register every year.  Income will be verified as long as a NYS IT-201 is filed annually.

New York State has changed the STAR application process. For new applicants, it’s now called the STAR Credit Program.  If you purchased your home after March 15, 2015 or you did not apply for the STAR exemption before March 15, 2015 you must apply directly on the New York State website (https://www.tax.ny.gov/star/) or call 518-457-2036. If you qualify, you will receive a STAR credit in the form of a check, rather than receiving a property tax exemption credit that is applied to your account by Midboro. If you do not receive the STAR Credit, you will receive a letter from New York State Department of Finance (NYS DOF).

If you are currently receiving a STAR credit, you do not need to re-register for STAR. You will continue to receive these credits on your monthly bill.

If you had the STAR Exemption on your property tax year 2015/2016 and you wish to apply for Enhanced STAR please complete and submit the RP-425E Form (click the link which redirects you to the website) directly to the NYC DOF as noted on the application. Your application must be postmarked by March 15, 2017. If eligible, the benefit will begin July 1, 2017. If you have any questions regarding the process or your eligibility you may contact NYS DOF directly at 518-457-2036 or by email at orpts.star@tax.ny.gov.