STAR is the single largest property tax break available to nearly every Long Island homeowner. Basic STAR saves $300-$700/yr; Enhanced STAR for seniors saves $600-$1,500/yr. Here's exactly how to qualify, register, and stack it with other exemptions.
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).
| 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) |
The terminology is genuinely confusing. The short version:
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.
If you just bought a Long Island home, you can only get the STAR credit (the exemption is closed to new homeowners). Register once:
You register once. NY State automatically renews each year as long as you remain eligible.
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.
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.
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.
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).
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.
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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Subscribe →Last verified: 2026-05-11. Tax rules change; we re-verify each page quarterly.
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.