How much the STAR credit is worth in New York depends on which version you qualify for and where you live. Basic STAR is calculated on the first $30,000 of your home’s full market value; Enhanced STAR, for homeowners 65 and older, is calculated on the first $88,500 for the 2026–2027 school year.1Department of Taxation and Finance. Types of STAR That base amount is then multiplied by your local school tax rate, which is why two homeowners with identical houses can receive very different checks. Most Basic STAR recipients see somewhere between a few hundred dollars and slightly over $1,000, while Enhanced STAR typically pays roughly two to three times as much.
Basic STAR: What You Get and Who Qualifies
Basic STAR is open to any homeowner using the property as a primary residence, at any age. The combined income of all owners and their resident spouses must be $500,000 or less.2Department of Taxation and Finance. STAR Eligibility A co-owner who lives elsewhere is not counted toward that cap.
The dollar amount comes from applying your school district’s tax rate to the first $30,000 of your home’s full market value.1Department of Taxation and Finance. Types of STAR Because school tax rates in New York vary widely, the resulting check varies too. The state sends the credit directly to you as a check or direct deposit rather than reducing your tax bill.
If you are still on the older STAR exemption that appears as a reduction on your school tax bill (available only to those who had it before 2015), the income cap is lower: $250,000.1Department of Taxation and Finance. Types of STAR
Enhanced STAR: What Seniors Get
Homeowners aged 65 or older can qualify for a substantially larger benefit. Only one owner needs to reach 65 by December 31 of the benefit year.2Department of Taxation and Finance. STAR Eligibility For the 2026–2027 school year, combined household income cannot exceed $110,750.3Department of Taxation and Finance. Historical Enhanced STAR Income Limits
The base amount for the 2026–2027 school year is $88,500 of full market value, nearly three times the Basic STAR base.1Department of Taxation and Finance. Types of STAR That larger base is what pushes senior checks to roughly double the Basic amount or more, depending on the district’s school tax rate.
The income figure the state uses is not straight adjusted gross income. Start with federal AGI and subtract the taxable portion of IRA distributions. On the 2024 federal Form 1040, subtract line 4b from line 11; on New York Form IT-201, subtract line 9 from line 19. The 2026 benefit is based on your 2024 return — the state always looks back two years.2Department of Taxation and Finance. STAR Eligibility
Enhanced STAR recipients on the exemption side must participate in the Income Verification Program, which lets the Tax Department confirm income each year from your return. If it can’t verify, it will write to you asking for the information.4Department of Taxation and Finance. We Need More Information to Confirm Your Eligibility for the Enhanced STAR Exemption
How the Base Amount Becomes a Dollar Figure
The Tax Department doesn’t just multiply $30,000 or $88,500 by your school tax rate and hand you the result. Each municipality assesses property at its own level, so the state uses an equalization rate to convert the base amount into local assessed-value terms before applying the school tax rate (excluding any library levy portion).5Department of Taxation and Finance. Calculating STAR Exemptions and Credits6Department of Taxation and Finance. Equalization Rates For Enhanced STAR, the final savings are capped at the lowest of three figures: the exemption amount times the tax rate, the maximum savings set for your district, or the total school taxes you owe.7Department of Taxation and Finance. How to Calculate Enhanced STAR Exemption Savings Amounts
There’s also a growth ceiling. The STAR credit can rise by no more than 2% over the previous year’s amount, even if school taxes in your district jump by more.8Department of Taxation and Finance. Maximum 2025-2026 STAR Exemption Savings
The most reliable way to see what you’ll actually receive is the state’s comparison tool, which lists the current credit and exemption amounts by municipality and school district.9Department of Taxation and Finance. STAR Credit and Exemption Savings Amounts
Credit vs. Exemption: Why the Amounts Diverge
If you bought your home after 2015 or weren’t already receiving STAR by then, the credit is your only option — the exemption is closed to new applicants.10Department of Taxation and Finance. STAR Resource Center Homeowners who have kept the exemption on the same home since 2015 can stay on it or switch.
The dollar difference matters. The credit can grow by up to 2% each year; the exemption’s savings value cannot grow at all.9Department of Taxation and Finance. STAR Credit and Exemption Savings Amounts In districts where school taxes rise steadily, the credit often becomes the larger benefit over time. Switching is done through the Homeowner Benefit Portal in your Individual Online Services account, and it’s permanent — once you move to the credit, you can’t move back.11Department of Taxation and Finance. STAR Frequently Asked Questions (FAQs) If the credit turns out to exceed what the exemption would have been in your first year on it, the difference gets added to the following year’s check.
How to Get the Money
New homeowners register once through the Homeowner Benefit Portal on the Tax Department website; a phone option is available for those without internet access.12New York State. Register for STAR or Update Your STAR Registration Have Social Security numbers for all owners and spouses, the prior tax returns the state will use, the school district name, owner names as they appear on the deed, and the purchase details ready before you start. After the initial registration, the department reviews eligibility automatically each year for as long as you own and live in the same home; you re-register only when you buy a different property.11Department of Taxation and Finance. STAR Frequently Asked Questions (FAQs)
Payments go out before school taxes are due in your district, and the exact mailing date varies by county and district. The STAR Credit Delivery Schedule on the Tax Department site lets you look up the date for your area; allow five to ten business days after that for a check to arrive.13Department of Taxation and Finance. STAR Credit Delivery Schedule Direct deposit is available through the Homeowner Benefit Portal, but you have to enroll at least 15 days before credits go out in your area; enroll later and you’ll get a paper check for that year.14Department of Taxation and Finance. Enroll in the STAR Credit Direct Deposit Program
One thing worth knowing regardless of the amount: your school taxes are still due on the district’s schedule even if your STAR check hasn’t arrived yet. Paying late while waiting for the credit will trigger interest and penalties.11Department of Taxation and Finance. STAR Frequently Asked Questions (FAQs)