New York Homestead Exemption: STAR, Enhanced STAR and How to Apply

In New York, the property-tax break people usually mean by a homestead exemption is STAR, the School Tax Relief program. New homeowners receive it as the STAR credit (Tax Law § 606(eee)): a check or direct deposit from the New York State Department of Taxation and Finance that you use to pay your school taxes. Basic STAR is based on the first $30,000 of a home's full value, and Enhanced STAR, for owners 65 and older, is based on the first $88,500 of full value for the 2026-2027 school year.

You register once, online, and the Tax Department issues the credit each year while you remain eligible. There is no single statewide dollar value, because what STAR is worth depends on your school district. Other states' rules are in our guide to homestead exemptions by state.

Information last verified on October 6, 2026. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers New York's STAR program (the Basic and Enhanced STAR credit under Tax Law § 606(eee) and the grandfathered STAR exemption under Real Property Tax Law § 425) as administered by the New York State Department of Taxation and Finance, and, briefly, the separate homestead exemption from money judgments under CPLR 5206. It summarizes local-option senior and veterans' exemptions but does not state disability exemptions, local assessment practices, business or rental property, or other states' laws.

How much STAR is worth

STAR is not a flat dollar amount off your bill. Each STAR benefit is calculated from a slice of your home's full value, and the dollar value that slice produces depends on your school district's tax rate and the formula in Real Property Tax Law § 425. That is why two neighbors in different school districts can receive different STAR amounts.

The Tax Department describes the two forms of the benefit this way: the STAR credit is "a check or direct deposit you can use to pay your school taxes," while the STAR exemption is "a reduction on your school tax bill." For credit recipients, the Tax Department says it will issue the STAR credit payment before your school tax bill is due. Pay your school taxes by their due date even if the credit has not arrived; the Tax Department warns that paying late brings interest, penalties or both.

STAR covers school taxes only

The Tax Department states that "the STAR benefit applies only to school district taxes. It doesn't apply to county, town, or city taxes, except in the cities of New York, Buffalo, Rochester, Yonkers, and Syracuse." Outside those five cities, your county, town and city tax bills are not reduced by STAR.

Who is eligible for STAR

STAR is for a home you own and live in as your primary residence. According to the Tax Department, eligible property includes houses, condominiums, cooperative apartments, manufactured homes and farm houses. Property owned by a corporation, partnership or LLC is not eligible unless it is a farm dwelling.

Only one STAR benefit is allowed per married couple, unless the spouses are legally separated. Income is measured as federal adjusted gross income minus taxable IRA distributions, for the resident owners and their spouses. For 2026 benefits, the Tax Department uses income from the 2024 tax return.

• Basic STAR: no age requirement. Income must be $500,000 or less for the STAR credit, or $250,000 or less for the STAR exemption.
• Enhanced STAR: at least one resident owner must be 65 or older as of December 31 of the year of the benefit. Combined income of the resident owners and their spouses must be $110,750 or less for 2026 benefits, or $113,550 or less for 2027 benefits. A surviving spouse who was at least 62 by December 31 of the year the age-eligible spouse died can keep an existing Enhanced STAR benefit.

How to register for the STAR credit

There is no paper application for the STAR credit. You register online with the Tax Department, not with your local assessor.

1. Sign in to (or create) an Individual Online Services account with the Tax Department.
2. Go to Real property tax, then the Homeowner Benefit Portal.
3. Select Register and follow the prompts. Keep the confirmation number you receive.

After you register, the Tax Department says it automatically issues the Basic or Enhanced STAR credit, whichever one you are eligible for. Registration details are on the Tax Department's STAR registration page.

When to register

Register once the home becomes your primary residence. For the first year, the Tax Department states: "We will use the owner on July 1 to determine eligibility for STAR."

If you missed a year, late registration is allowed. The Tax Department says it will "accept your registration for up to three years from the income tax filing deadline for the year covered by the credit. For example, to claim the STAR credit for 2024, you must register by April 15, 2028."

Do you have to reapply for STAR every year?

No. In the Tax Department's words, "You only need to register once, and the Tax Department will issue a STAR credit payment to you each year, as long as you're eligible." For Enhanced STAR, it reviews your information every year and issues the credit automatically if you remain eligible.

You do need to update your registration after an ownership change, such as a marriage, divorce, transfer to a surviving owner, transfer into a trust, creation of a life estate or a name change. If you sell the home, close your STAR registration.

The STAR exemption is only for longtime owners

The older form of STAR, a reduction applied by your local assessor on the school tax bill, is closed to new applicants. The Tax Department states that "the STAR exemption is no longer available to new homeowners" and that "if you've been receiving the STAR exemption since 2015, you can continue to receive it for the same primary residence."

The income limit for the Basic STAR exemption is $250,000 or less. An owner who switches from the exemption to the credit cannot switch back. Exemption holders deal with their local assessor rather than the Tax Department portal; the assessor's forms and filing dates for exemption holders were not verified for this page, so ask your assessor about them.

Moving to a new home

STAR does not travel with you. The Tax Department's FAQ states: "The law does not allow STAR exemptions to be transferred to newly purchased homes." When you buy a new primary residence, register that home for the STAR credit, and close the registration for the home you sold.

Watch out: STAR and the creditor homestead under CPLR 5206 are unrelated. STAR lowers school taxes; it does nothing to protect your home from creditors. And because new buyers can only get the credit, the registration goes to the State Tax Department, not to the town or county assessor.

Senior, disability and veterans' exemptions

Seniors may receive the senior citizens exemption (Real Property Tax Law § 467) in addition to STAR, where their county, city, town, village or school district has adopted it. It reduces the taxable assessment of the home by as much as 50 percent. Owners generally must be 65 or older, and each locality sets its own maximum income limit for the 50 percent exemption at a figure between $3,000 and $50,000.

Outside New York City, first-time applicants file Form RP-467 with the assessor. In most communities the deadline is March 1, and you generally must have owned the property for 12 consecutive months before filing, unless you received the exemption for your previous residence.

Veterans may be eligible for one of four veterans exemptions, which municipalities choose whether to offer. They are not automatic: you submit the initial application to your assessor, usually by March 1. One of the four, added by recent legislation and available for assessment rolls based on taxable status dates on or after October 1, 2026, is an optional full exemption from property taxes for the primary residence of a veteran the Department of Veterans Affairs considers permanently and totally disabled as a result of military service.

Exemptions for people with disabilities were not verified for this page. Your local assessor can tell you which exemptions your municipality offers and confirm its deadline.

New York homestead protection from creditors (CPLR 5206)

The creditor homestead is a different law from STAR, with different numbers. Under CPLR 5206, equity in a principal residence, above any liens on it, is protected from being used to satisfy a money judgment up to a set amount that depends on the county. It covers a house and lot, co-op shares, a condominium unit or a mobile home. It does not apply to a judgment recovered wholly for the home's purchase price, and it never protects the home from a sale for unpaid property taxes or assessments.

Nothing about STAR's $30,000 or $88,500 figures applies here.

The New York State Department of Financial Services publishes the adjusted amounts. For the amounts effective April 1, 2024:

The statute itself states the original amounts of $150,000, $125,000 and $75,000 for these county groups; DFS lists the adjusted figures, and its next adjustment is scheduled for April 1, 2027. See the DFS exemption amounts page for the current table.

These amounts describe a statutory exemption, not a promise that any particular home is safe from every creditor. For how a New York home is treated in a bankruptcy case, see our guide to bankruptcy in New York.

After an owner dies

New York estate law has its own rules for property set aside to a surviving spouse or children, separate from both STAR and the creditor homestead. See our guide to probate in New York. To look up a deed or parcel record, our guide to New York property records explains where they are kept.

Related

• Homestead exemptions by state
• New York bankruptcy guide
• New York probate guide
• New York property records

Disclaimer: This article provides general legal information about New York's STAR program (the STAR credit under Tax Law § 606(eee) and the STAR exemption under Real Property Tax Law § 425) and the homestead exemption from money judgments under CPLR 5206, verified on October 6, 2026. It is not tax or legal advice. STAR income limits and creditor exemption amounts change on set schedules. For your specific situation, contact the New York State Department of Taxation and Finance, your local assessor, or a lawyer licensed in New York.

Last updated: October 6, 2026.

Frequently Asked Questions

How much is the homestead exemption in New York?

New York's homestead-style tax break is STAR, which new homeowners receive as the STAR credit under Tax Law § 606(eee). Basic STAR is based on the first $30,000 of a home's full value, and Enhanced STAR is based on the first $88,500 for the 2026-2027 school year; the dollar value depends on your school district.

When is the deadline to register for STAR in New York?

Register once the home is your primary residence; the Tax Department uses the owner on July 1 to decide first-year eligibility. It accepts a late registration up to three years after the income tax filing deadline for the credit year, so the 2024 credit can be claimed until April 15, 2028.

Do I have to reapply for STAR every year in New York?

No. You register once in the Homeowner Benefit Portal and the Tax Department issues the STAR credit each year while you remain eligible. Update the registration after an ownership change and close it if you sell.

What are the income limits for STAR in New York?

Basic STAR requires income of $500,000 or less for the credit, or $250,000 or less for the grandfathered exemption. Enhanced STAR requires a resident owner 65 or older and income of $110,750 or less for 2026 benefits, or $113,550 or less for 2027 benefits.

Can I still get the STAR exemption instead of the STAR credit?

Only if you have received the STAR exemption since 2015 for the same primary residence. The Tax Department states the exemption is no longer available to new homeowners, who register for the STAR credit instead.

Does STAR lower my county or town taxes?

No. STAR applies only to school district taxes, except in New York City, Buffalo, Rochester, Yonkers and Syracuse, according to the Tax Department.

Can I transfer STAR to a new home in New York?

No. STAR exemptions cannot be transferred to a newly purchased home, so you register the new home for the STAR credit and close the registration for the old one.

Does the New York homestead exemption protect my house from creditors?

STAR does not. A separate law, CPLR 5206, protects equity in a principal residence from money judgments, except a judgment for the purchase price or a sale for unpaid taxes; the Department of Financial Services lists the amounts effective April 1, 2024 as $204,825, $170,700 or $102,400 depending on the county, with the next adjustment scheduled for April 1, 2027.