New York State tax rebates today come through four ongoing programs: the STAR school tax relief for homeowners, the Empire State Child Credit for families, a state earned income credit worth 30% of the federal version, and a smaller real property tax credit aimed at low-income residents and renters. Each has its own eligibility rules, and only STAR requires a separate registration; the others are claimed on your regular state income tax return.
STAR: Property Tax Relief for Homeowners
The School Tax Relief program, known as STAR, reduces the school tax portion of your property tax bill. It applies only to your primary residence, so second homes and investment properties do not qualify.1New York State Senate. New York Real Property Tax Code 425 – School Tax Relief STAR Exemption
Basic STAR
Basic STAR is open to homeowners of any age, subject to income limits. For the STAR credit (paid as a check or direct deposit), combined household income must be $500,000 or less. For the older STAR exemption (a reduction on your tax bill), the cap is $250,000. Household income here means the combined income of all owners and their spouses who live at the property.2New York State Department of Taxation and Finance. STAR Eligibility
Enhanced STAR for Seniors 65 and Older
Enhanced STAR gives a larger benefit to homeowners 65 or older. For the 2026–2027 school year, income must be $110,750 or less. The exemption is calculated on the first $88,500 of your home’s full market value, which usually produces noticeably bigger savings than Basic STAR.3New York State Department of Taxation and Finance. Types of STAR
Credit or Exemption: Which One You Get
This distinction confuses people constantly. The STAR exemption was the original form: your school tax bill arrived with the discount already subtracted. That program closed to new applicants after 2015. Homeowners who have received the exemption continuously since then can keep it. Everyone else registers for the STAR credit, which arrives as a check or direct deposit before your school taxes are due.4New York State Department of Taxation and Finance. STAR Exemption Program
Over time the credit version can be worth more, because by law it can increase by up to 2% each year, while exemption savings are generally fixed. If you are still on the exemption, the Department of Taxation and Finance publishes a comparison tool showing savings amounts for both versions in your school district.5New York State Department of Taxation and Finance. STAR Credit and Exemption Savings Amounts
Empire State Child Credit
The Empire State Child Credit is a refundable credit on your state income tax return. For tax year 2026, the amounts are up to $1,000 per qualifying child under age four and up to $500 per qualifying child aged four through sixteen.6New York State Department of Taxation and Finance. Summary of 2025 Corporation Tax and Personal Income Tax Changes – Section: Empire State Child Credit (Article 22)
Those are significant increases from prior years, when the credit was $100 per child or 33% of the federal child tax credit, whichever was greater. The 2026 credit for the youngest children is ten times larger than the old flat amount, which makes it worth checking even if you skipped it before. You claim the credit on your 2026 return filed in 2027.7New York State Department of Taxation and Finance. Empire State Child Credit
Income determines whether you get the full credit or a reduced amount. For joint filers, the phase-out begins at $110,000 in adjusted gross income; for single or head-of-household filers, it starts at $75,000.
New York Earned Income Credit
If you qualify for the federal earned income tax credit, New York automatically provides a state version equal to 30% of your federal credit amount. It is refundable, and you do not need to file a separate form; the credit is calculated as part of your regular state income tax return.8New York State Department of Taxation and Finance. Earned Income Credit (New York State)
Real Property Tax Credit for Low-Income Residents and Renters
New York offers a separate real property tax credit for residents with very low incomes, including renters. To qualify, your federal adjusted gross income must be $18,000 or less, you must have lived in the same New York residence for at least six months, and the market value of any real property you own cannot exceed $85,000. Renters qualify if their average monthly rent was $450 or less, not counting utilities or furnishings.9New York State Department of Taxation and Finance. Real Property Tax Credit
The credit is modest: up to $75 for households where everyone is under 65, or up to $375 if any household member is 65 or older. It is fully refundable, so you get the money even if you owe no state tax. You claim it on Form IT-214, which can be filed on its own or attached to your income tax return.10New York State Department of Taxation and Finance. Instructions for Form IT-214 Claim for Real Property Tax Credit
How to Register for STAR
New homeowners, and anyone who was not already receiving the STAR exemption on their current home in 2015, must register for the STAR credit through the Department of Taxation and Finance. Registration is done online through your Individual Online Services account. You will need your Social Security number, your property address, and your property’s Section, Block, and Lot number, which appears on your property tax bill.4New York State Department of Taxation and Finance. STAR Exemption Program
Registration deadlines vary by municipality. The department publishes a lookup tool where you select your county to find the specific deadline for your school district. If you register after your local deadline but before December 31, you will still receive the STAR exemption on that year’s school tax bill, and the STAR credit begins the following year.11New York State Department of Taxation and Finance. Deadline to Switch to the STAR Credit From the STAR Exemption
One detail worth flagging: Form RP-425-E, which some older guides reference for Enhanced STAR applications, has been discontinued. Registration now runs through the online system.12New York State Department of Taxation and Finance. STAR (School Tax Relief) Exemption Forms
How to Claim the Income Tax Credits
The Empire State Child Credit, the state earned income credit, and the real property tax credit are all claimed on your New York State income tax return (Form IT-201 for residents). There is no separate rebate application. The child credit and earned income credit are built into the return. The real property tax credit uses Form IT-214, either attached to your return or filed on its own.
For the child credit, you will need the same qualifying-child information used on your federal return: name, Social Security number, date of birth, and relationship to you. Your New York adjusted gross income determines the credit amount, so keep your prior year’s return handy when estimating what you will receive.
Getting Paid by Direct Deposit
STAR credit recipients can enroll in direct deposit rather than wait for a paper check. Log into your Individual Online Services account, open the Services menu, select Real property tax, and go to the Homeowner Benefit Portal. Choose Enroll in or edit Direct Deposit under the Actions menu. You will need your bank’s nine-digit routing number and your account number.13New York State Department of Taxation and Finance. Enroll in the STAR Credit Direct Deposit Program
Timing matters. If you enroll fewer than 15 days before the department issues your credit, or if the bank information does not work, you will get a paper check instead. For the income tax credits, direct deposit works the same way as any tax refund: enter your banking information on your IT-201 when you file.14New York State Department of Taxation and Finance. Direct Deposit of Your Income Tax Refund
The 2022 Homeowner Tax Rebate Credit Is Closed
If you have seen references to the Homeowner Tax Rebate Credit (HTRC), that was a one-time 2022 program that sent checks to eligible homeowners who received a Basic or Enhanced STAR benefit. It is no longer active and cannot be applied for. The programs described above are the current ways New York returns tax money to residents.