Enhanced STAR eligibility (2026)
| Requirement | Detail |
|---|---|
| Age | At least one owner age 65+ by December 31, 2026 |
| Income (combined owners + resident spouses) | $110,750 or less |
| Property type | Owner-occupied primary residence (house, co-op, condo, mobile home) |
| Ownership length | No minimum — eligible from purchase date |
| Citizenship | No requirement — green-card holders eligible |
What “income” means for Enhanced STAR
NY State counts federal adjusted gross income (AGI) minus the taxable IRA distributions. This is a more favorable definition than ordinary taxable income — it lets retirees with substantial IRA withdrawals still qualify.
The limit applies only to owners and resident spouses. Adult children, roommates, or owners who don’t live in the property are not counted.
NY State uses your federal return from two years before the benefit year. So for the 2026-27 school year benefit, they look at your 2024 federal return.
How to apply
You apply at the local level — your town assessor (or NYC Department of Finance). The forms:
- Form RP-425-E — Application for Enhanced STAR exemption (if you’ve had STAR exemption since before 2015 and are now upgrading to Enhanced)
- Form RP-425-IVP — Income Verification Program enrollment (mandatory; enrolls you in annual auto-verification)
For new homeowners (post-2015 buyers), Enhanced STAR is delivered as a credit (check or direct deposit). You register once at tax.ny.gov/star and NY State handles the increase to Enhanced automatically the year you turn 65 — as long as you stay enrolled in IVP.
Common Enhanced STAR questions
My spouse is 65 but I’m not. Do we qualify?
Yes. Only one owner needs to be 65 by December 31 of the benefit year. The income limit applies to your combined income.
I turned 65 mid-year. When does Enhanced STAR kick in?
The benefit year you turn 65. So if you turn 65 in November 2026, you qualify for the 2026-27 Enhanced STAR benefit (because you’re 65 by December 31, 2026).
What happens if my income goes over $110,750?
You drop back to Basic STAR for that year (Basic has a $500,000 limit for the credit). If your income drops back below the limit next year, NY State automatically upgrades you back to Enhanced.
Do I need to re-apply every year?
No. Once you’re enrolled in IVP (Income Verification Program), NY State pulls your federal return automatically each year. As long as your status doesn’t change (still own + occupy, still 65+, still under the income limit), you don’t do anything.
I had STAR exemption since before 2015. How do I upgrade?
File Form RP-425-E + RP-425-IVP with your assessor by March 1 (or your town’s exemption deadline). Your bill the following October will reflect the increased Enhanced amount.
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Sources and citations
- NY Tax & Finance — STAR eligibility tax.ny.gov
- NY Tax & Finance — It’s getting easier to qualify for STAR (2026) tax.ny.gov
Last verified May 11, 2026. Tax rules change; we re-check every page each quarter.
Educational content and estimates only, not legal, tax or financial advice. Verify with your county or town receiver, an attorney or a CPA before making financial decisions.