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STAR is a New York State tax relief program that lowers school taxes for owner-occupied primary residences. There are two levels of STAR benefits - Basic STAR and Enhanced STAR.
To be eligible for the STAR reduction, you must own a property that you use as your primary residence. For Basic STAR, this is the only requirement. Basic STAR has no income or age limits. To be eligible for Enhanced STAR, you must own a property that you use as your primary residence and be 65 or older. In addition, the total annual income of all the owners of the property must be $74,700 or less.
Your primary residence is typically the home that you occupy for most of the year and is generally the place where you vote and where your car is registered. If you own more than one property, only your primary residence can receive a STAR tax reduction. STAR applicants may be asked to prove "primary residency" and, in the future, certify that the property is still the primary place where they reside.
No. Only one home can be your primary residence.
No. All the owners must complete and sign the STAR application, but only one owner has to use the property as his or her primary residence to qualify for benefits.
Applicants for Enhanced STAR must submit proof of age, e.g., birth certificate, baptismal record, passport, or other official document showing your birth date. Applicants must also provide proof of the total adjusted gross income of all owners by submitting federal or New York State tax return(s), if filed. If one of the owners did not file a tax return, that owner should complete a Department of Finance Income Statement in place of submitting a tax return.
You can print a Basic or Enhanced STAR application at this link Basic Star Exemption RP-425. Additional forms and documents are linked below.