What STAR is, in one paragraph
STAR (School Tax Relief) is a New York State program that reduces the school-tax portion of your property tax bill. Since school taxes are typically 60–75% of a Long Island bill, STAR is the most impactful exemption available. There are two benefit levels (Basic and Enhanced) and two delivery methods (credit and exemption).
STAR at a glance
| Basic STAR | Enhanced STAR | |
|---|---|---|
| Who qualifies | Any owner-occupied LI primary residence | Owner-occupied primary residence, at least one owner age 65+ |
| Income limit (credit) | $500,000 | $110,750 |
| Income limit (exemption, legacy) | $250,000 | $110,750 |
| Typical annual savings | $300-$700 | $600-$1,500 |
| Application form | STAR Credit Registration (online) | Form RP-425-IVP + RP-425-E (with assessor) |
| Renewal | Automatic after first registration | Annual income verification (IVP enrollment is automatic) |
Credit vs. exemption — which do I have?
The terminology is genuinely confusing. The short version:
- STAR exemption = a direct reduction on your school tax bill. You see a smaller number on the bill. Only available to homeowners who’ve had it since 2015, on the same property.
- STAR credit = a check or direct deposit from NY State each fall. Your school tax bill arrives at the full amount, but you get money back separately.
Both deliver the same dollar value at low-to-mid incomes. The credit grows ~2% per year; the exemption is frozen. If you’ve had STAR since before 2015, you may be better off switching to the credit — see our STAR exemption vs. STAR credit comparison.
How to register for STAR (new homeowners)
If you just bought a Long Island home, you can only get the STAR credit (the exemption is closed to new homeowners). Register once:
- Go to tax.ny.gov/star and click “Register for STAR”
- Provide your address, primary-residence confirmation, and household income
- NY State verifies your eligibility and issues the credit each fall (typically September-October)
You register once. NY State automatically renews each year as long as you remain eligible.
Common STAR questions
I just bought a house. When do I register for STAR?
As soon as you close. NY State accepts registrations year-round at tax.ny.gov/star. If you register in time, your first credit check arrives the following fall.
Do I lose STAR if I refinance?
No. Refinancing doesn’t change ownership, and STAR is tied to ownership + primary residence. As long as you keep the home as your primary residence, your STAR benefit continues.
What if my income goes over $500,000 one year?
You lose Basic STAR for that benefit year. NY State checks income annually using the prior-prior year’s federal AGI. If your income drops back below the limit, you can re-register.
Do both Nassau and Suffolk participate in STAR?
Yes — STAR is statewide. Every NY school district participates. Implementation is identical in both counties; your school district handles the bill-level reduction (for the exemption) or NY State sends you a check (for the credit).
Can I have STAR on a co-op or condo?
Yes. Co-op and condo unit owners can register for STAR on their primary residence, same as house owners. For co-ops, the benefit is passed through by the building.
Estimate your exact property tax bill
Enter any Long Island address to see the median bill for the district, your projected bill if you bought today, and how exemptions roll off after a sale.
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Dig deeper
Sources and citations
- NY Tax & Finance — STAR resource center tax.ny.gov
- 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 October 8, 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.