What is STAR?
STAR is the New York State School Tax Relief program that provides an exemption on a portion of school property taxes for owner-occupied, primary residences. There are two types of STAR exemptions - basic and enhanced. View yearly STAR exemption amounts.

Basic STAR Program
Basic STAR is available to anyone who owns property and lives in it as their primary residence and whose adjusted gross income for all owners and thier spouses is less than $500,000.
View the Basic STAR Application.

Basic STAR required documents include:

• Copy of utility bill (cable, internet, satellite TV, landline phone, or ConEd bills only; wireless phone, water bills, bank or insurance statements, or maintenance bills are not accepted as proof of residency)
• Copy of your deed, if purchased within the last nine months (co-op apartment owners must submit a copy of their shares certificate with every application regardless of length of ownership.)

Enhanced STAR Program
Enhanced STAR is available to senior homeowners 65 years of age or older with an adjusted gross income under the State-specified limit. This exemption must be applied for annually. View the Enhanced STAR Application, or the Enhanced STAR Renewal.

Enhanced STAR required documents include:

• Copy of utility bill (cable, internet, satellite TV, landline phone, or ConEd bills only; wireless phone, water bills, bank or insurance statements, or maintenance bills are not accepted as proof of residency)
• Copy of your deed if purchased within the last 9 months (co-op apartment owners must submit a copy of their shares certificate with every application regardless of length of ownership.)
• Copy of your federal or State tax return from two years prior to the year you are applying for the exemption (Pages 1 and 2); for example, if you are applying for the 2011 Enhanced STAR, you will need to provide your 2009 tax return
• Copy of drivers license, birth certificate, or passport as proof of age

Automatic Income Verification Program
An optional income verification application is available for those who wish to automatically verify income whereas applying annually may not be required.  In order to take advantage of this program, one would have to file a NYS Income Tax Return annually.