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STAR eligibility

STAReligibility

Enhanced STAR Income Verification Program

STAR information for local officials

Exemption for persons with disabilities

Exemptions for agricultural properties

Learn about assessments and property taxes

Updated information on STAR and property tax relief checks

Note:TheProperty tax reliefcredit has expired. Eligible homeowners received property tax relief checks in 2017, 2018,and 2019. However, by law, the program expired after 2019.

If you expect to receive a STAR credit check and have not yet received it, follow the steps below.

Review your school property tax bill

. (Seeexamples.) If you received the STAR exemption on your bill, there is no further STAR or property tax relief benefit to receive this year. You are not eligible for the STAR credit in any year you receive a STAR exemption.

See theSTAR Check Delivery Schedule

. If you did not receive the STAR exemption on your school tax bill, check the delivery schedule and follow any instructions provided.

Want to learn more about the STAR and former property tax relief credit programs? SeeSTAR and the property tax relief credit program.

mixed-use properties, including apartment buildings (but only the owner-occupied portion)

Requirements for Basic and Enhanced STAR

The property must be the primary residence of an owner.*

The property must be the primary residence ofat least oneage-eligible owner.

All owners must be at least age 65 as of December 31 of the year of the exemption, except where the property is jointly owned by only a married couple or only siblings, in which case only one owner needs to meet the age requirement.

Surviving spouses may be eligible to retain the Enhanced STAR benefit. See Surviving spouse eligibility.**

$500,000 or less for the STAR credit

$250,000 or less for the STAR exemption

The income limit applies to the combined incomes of only the owners and owners spouses who reside at the property.

The income limit applies to the combined incomes of all owners (residents and non-residents), and any owners spouse who resides at the property.

The property must be owned by the eligible applicant(s).

A married couple can receive only one STAR benefit regardless of how many properties they own, unless they are legally separated.

Purchaser(s) in possession of the home under an executory contract of sale (aka land contract) are considered owners(s).

Some factors that help determine whether a property is your primary residence include:

The Tax Department may also request proof of residency.

A surviving spouse can retain an existing Enhanced STAR benefit that had been granted to an age-eligible spouse if the surviving spouse is at least 62 years of age by December 31 in the year that their age-eligible spouse passed away. Otherwise, the surviving spouse may apply for Enhanced STAR in the year in which they turn 65. Until then, they may receive the Basic STAR benefit as long as they are otherwise eligible.

Income eligibilityfor the2021 STAR creditis based on federal or state income tax return information from the 2019 tax year.

Income eligibilityfor the2022 STAR creditis based on federal or state income tax return information from the 2020 tax year.

Income means federaladjusted gross incomeminus thetaxable amountof total distributions from IRAs(individual retirement accountsand individual retirement annuities).

To determine your income eligibility, use the table belowto identify line references on your federal or state income tax returns:

Adjusted gross income (line 8b) minus taxable portion of IRA distributions (line 4b)

Adjusted gross income (line 11) minus taxable portion of IRA distributions (line 4b)

Federal adjusted gross income (line 19) minus taxable portion of IRA distributions (line 9)

Federal adjusted gross income (line 19) minus taxable portion of IRA distributions (line 9)

If you own your home, youre eligible for Basic or Enhanced STAR, as long as no one other than the co-owner or spouse resides there.

If youre a trust beneficiary who conveyed your home to trustees but continues to live in the home, you get the STAR benefit. For example, a senior creates a trust and conveys her home to her children as trustees. If she remains in the home as the beneficiary of the trust, she is considered the homeowner and gets the STAR benefit.

Under a life estate, one party has alife tenancy(ownership for the rest of his or her life) and another partythe remaindermanwill become the owner after the life tenant dies. While the deed may appear to convey ownership to the remainderman, the remainderman will not take title until the death of the life tenant. Therefore, for exemption purposes, the life tenant is deemed to own the property, and STAR eligibility is based on the life tenants qualifications.

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