• The first iteration of the New York State School Tax Relief (STAR) Exemption program was established in 1997. This program, along with its successor the STAR Credit program, provides property tax relief for most owner-occupied, primary residences in New York State. 

• The STAR exemption program provides a partial exemption to property owners on their school property taxes, lowering each STAR exemption enrollee's individual tax bill. The property owners pay their reduced tax bill, and the state covers the exemption amount, paying that directly to the school district. New Yorkers over the age of 65 who meet certain income eligibility requirements are also eligible for the STAR Enhanced Exemption, further reducing their tax bill. This increased exemption is also reimbursed directly to school districts. 

• In 2016, a new program call the STAR Credit program was rolled out to replace the STAR Exemption program. Under this program, property owners pay their full tax bill, with no exemptions. This bill is then offset by the state reimbursing each property owner directly with a STAR Credit payment in line with the benefit they would have received under the STAR Exemption program. Homeowners who purchased their home prior to 206 are able to remain in the STAR Exemption program; however, those who purchased their home in 2016 or later may only enroll in the STAR Credit program.

• Beginning in 2019, homeowners enrolled in the STAR Exemption benefit program will no longer see an annual increase in their exemption amount. Homeowners enrolled in the STAR Credit program will be eligible for up to a 2% increase in the benefit amount year to year. 

For more information on STAR, visit their website.

• Executive Budget Proposal for the first time, the FY 2022 Executive Budget proposal included the state's STAR Exemption payment to school districts in the Executive School Aid Runs. This was included because the Executive Budget proposed to reduce state reimbursement school districts received through the STAR program statewide by $1.3 billion for FY 2022. This reduction in STAR payments to schools would be backfilled for FY 2022 by utilizing federal funds allocated through the Coronavirus Relief and Response Supplementary Allocation Act. 

• Utilizing federal funds to supplant current support to school districts, while assisting districts in their budgeting process for the 2021-2022 school year, poses a threat to school districts' long term financial health throughout the state. Without additional federal funds in future years, any reductions in STAR Exemption payments would result in a cost shift from the state to local school districts, who would have no way to make up for this lost revenue due to the property tax cap. 

STAR PROGRAM (Whether you receive the STAR Exemption or the STAR Credit, there are two types of STAR benefits)

The School Tax Relief (STAR) exemption determines how much a tax payer pays in school taxes. You must own your home and it must be your primary residence.  The enhanced or basic STAR exemption is the amount that your assessment will be reduced prior to the levy of school taxes.

Basic STAR – The “Basic” exemption is available for an owner-occupied primary residence where the resident owner and spouse’s income is less than $250,000. The Basic STAR exempts the first $30,000 of the full value of the property. 

Enhanced STAR -The “Enhanced” exemption is available to senior citizens age 65 and older with annual incomes of $98,700 or less. The Enhanced STAR works by exempting the first $84,000 of the full value of the home from school taxes in 2024-2025.

STAR exemptions apply only to school taxes. They do not apply to county, town or village taxes

If you have recently bought your home or you have never applied for the STAR benefit: you are not eligible for the STAR exemption. You will need to register with New York State for the STAR credit. You can register 24 hours per day, 7 days per week at www.tax.ny.gov/star.  Property owners without access to a computer can register by phone at 518-457-2036 weekdays between 8:30 a.m. and 4:30 p.m.

 If you are voluntarily switching to the STAR credit from the STAR exemption:  You must own your home, use it as your primary residence, and your income must be $500,000 or less to quality for the BASIC STAR credit. If you are registered for the STAR credit, the Tax Department will send you a check to pay your school taxes.  In future years, as long as you’re eligible, you will receive a STAR check. You don’t need to register again. 

Maximum 2024-2025 STAR savings

                                                 Basic                                                        Enhanced

Town of Granville                $335                                                            $909

Town of Hampton               $335                                                            $910

Town of Hebron                  $344                                                            $934

Town of Whitehall              $355                                                            $948