Enhanced STAR replaces Basic STAR for qualifying seniors and roughly doubles the savings. The 2026 income limit is $110,750 (raised from $107,300 in 2025). Apply once and NY State handles annual income verification automatically.
| 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 |
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.
You apply at the local level — your town assessor (or NYC Department of Finance). The forms:
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.
Yes. Only one owner needs to be 65 by December 31 of the benefit year. The income limit applies to your combined income.
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).
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.
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.
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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Estimates and educational content only — not legal, tax, or financial advice. Verify with your county or town receiver, an attorney, or a CPA before making financial decisions.