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STAR – SCHOOL PROPERTY TAX EXEMPTION

If you are a homeowner and turn 65 anytime during this year, you need to apply for the enhanced STAR exemption.  STAR is New York State’s School Tax Relief Program that provides a partial property tax exemption from school taxes.  All New Yorkers who own and live in their home are eligible for the STAR exemption on their primary residence.


There are two parts to the STAR exemption:

  • The Basic STAR exemption is available for owner-occupied, primary residences regardless of the owners’ ages or incomes.  Basic STAR works by exempting the first $30,000 of the full value of a home from school taxes.
  • The Enhanced STAR exemption is available for the primary residences of senior citizens (aged 65 and older) with yearly household incomes not exceeding the statewide standard.
  • For qualifying senior citizens, the Enhanced Star program works by exempting the first $60,100 of the full value of their home from school property taxes. 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.

You must file an application with your local assessor.  Senior citizens applying for the Enhanced STAR exemption must demonstrate that the combined income of all of the owners of the property, and of any owner’s spouse who resides on the premises, is no greater than the income standard for the applicable income tax year.

STAR applications must either be received in the assessor’s office or be postmarked by Taxable Status Date.  Taxable Status Date is March 1st throughout the county except for the city of Ogdensburg with an April 1st Taxable Status Date.  When Taxable Status Date falls on a Saturday, Sunday or public holiday, the deadline for filing exemption applications is extended until the next business date.

 

STAR (School Tax Relief) Exemption Forms