Am I eligible for School Tax Relief Program?

You’re eligible for Basic STAR if you: Own your home Live in it as your primary residence Have a combined household income of $500,000 or less You’re eligible for Enhanced STAR if you also : Are age 65 or older Have a combined household income of $107,300 or less for 2025 benefits or $110,750 or less for 2026 benefits New York State uses your tax return from two years earlier to determine eligibility. For 2026 STAR, that’s your 2024 return. See additional eligibility details for married couples, surviving spouses, and other special cases.

How do I Apply to School Tax Relief Program?

Visit the New York State Tax Department’s Homeowner Benefit Portal to register for the STAR credit. Log in to your Individual Online Services account or create one Select the ≡ Services menu in the upper-left corner of your screen, then choose Real property tax Select Homeowner Benefit Portal from the expanded menu Select Register and follow the prompts to register for the STAR credit Call 518-457-2036 weekdays between 8:30 a.m. and 4:30 p.m.

School Tax Relief Program (STAR)

How it works

The School Tax Relief Program (STAR) credit lowers property taxes for eligible New York State homeowners.

You must register with the New York State Tax Department to receive a STAR credit
You only need to register once to automatically receive your credit each year as long as you remain eligible
Get your STAR savings in the form of a check or direct deposit directly from New York State
If you already receive the STAR exemption, you can switch to the STAR credit in the Homeowner Benefit Portal

There are two benefit levels based on your household income:

Basic STAR is for homeowners with total household income of $500,000 or less and reduces your taxes by about $293
Enhanced STAR is for homeowners 65 and older with total household income of $98,700 or less and reduces your taxes by about $650

Older adults who get Enhanced STAR may also qualify for the Senior Citizens Homeowners’ Exemption (SCHE), which provides additional property tax savings.

Eligibility requirements

You’re eligible for Basic STAR if you:

Own your home
Live in it as your primary residence
Have a combined household income of $500,000 or less

You’re eligible for Enhanced STAR if you also:

Are age 65 or older
Have a combined household income of $107,300 or less for 2025 benefits or $110,750 or less for 2026 benefits

New York State uses your tax return from two years earlier to determine eligibility. For 2026 STAR, that’s your 2024 return.

See additional eligibility details for married couples, surviving spouses, and other special cases.

Immigration status requirements

Your immigration status doesn’t affect your eligibility for STAR.

How to apply

Visit the New York State Tax Department’s Homeowner Benefit Portal to register for the STAR credit.

Log in to your Individual Online Services account or create one
Select the ≡ Services menu in the upper-left corner of your screen, then choose Real property tax
Select Homeowner Benefit Portal from the expanded menu
Select Register and follow the prompts to register for the STAR credit

Call 518-457-2036 weekdays between 8:30 a.m. and 4:30 p.m.

Get help

Visit the website

See the STAR resource center to learn more

Email STAR

Email the NYC Department of Finance with questions about STAR

Call 311

Ask about the School Tax Relief Program (STAR)

Call the New York State Tax Department

Call 518-457-2036 for more information about the New York State STAR tax credit

Attend an in-person event

Attend a STAR income worksheet event to get help from Tax Department staff

Come back to it later.
We can send you a link to this page to help you get back to it when you’re ready.

Last Updated February 13, 2026

Get help now

Lower your property taxes with the STAR credit