STAR Credit NY: Eligibility, Registration, and Check Delivery

New York’s STAR credit is a yearly check from the state that offsets the school property taxes on your primary residence. The Basic STAR credit is open to homeowners with household income up to $500,000, and the Enhanced version for seniors uses a 2026 income limit of $110,750. You pay your full school tax bill, then the state sends you a payment for the STAR amount, which can grow by as much as 2% per year.¹

If you’ve owned your home for a while and still receive the older STAR exemption as a direct reduction on your tax bill, that benefit is frozen at a fixed amount. New homeowners can no longer receive the exemption and must register for the credit instead.¹

Who Qualifies

Two things decide eligibility: who you are, and what you own.

Basic STAR

Any homeowner qualifies regardless of age, as long as the home is your primary residence and the combined income of all owners living there (plus any resident spouses) does not exceed $500,000.² The state verifies income using the tax return from two years before the benefit year, so a 2026 credit is checked against your 2024 return.³

Primary residence means the home where you actually live most of the year. The state may check records like your driver’s license address and utility accounts to confirm residency, and you cannot claim STAR on more than one property. Vacation homes and investment properties don’t qualify.⁴

Enhanced STAR

Enhanced STAR pays a larger credit to senior homeowners. At least one owner must be 65 or older by December 31 of the year the credit is issued; for jointly owned property, only one spouse or sibling needs to meet the age threshold.⁵ The income limit for 2026 benefits is $110,750 and is based on the tax return from two years prior.⁶ The Enhanced check is substantially bigger because the credit calculation applies a larger base exemption amount: $88,500 for the 2026–2027 school year, compared to $30,000 for Basic STAR.⁷

Eligible Properties

Houses, condominiums, cooperative apartments, manufactured homes, and farmhouses used as the owner’s primary residence all qualify. Corporations, partnerships, and LLCs cannot receive the STAR benefit unless the property is a farm dwelling.⁸

Two common situations have their own rules. If you transferred your home into a trust but still live there as the beneficiary, you still qualify, and you’ll need the legal name of the trust when you register.⁸ If you co-own the home, STAR still applies as long as no one other than a co-owner or their spouse lives there, and your name must appear on the deed or you must hold a life estate interest.

How to Register

Registration goes through the Homeowner Benefit Portal on the Department of Taxation and Finance website. Log in to your Individual Online Services account (or create one), open the Real Property Tax menu, and choose the Homeowner Benefit Portal. Without internet access, you can register by phone at 518-457-2036 on weekdays from 8:30 a.m. to 4:30 p.m.⁹

Have these ready before you start:¹⁰

Names and Social Security numbers for all owners and their spouses
The school district your home is in
Approximate purchase date and, if you have it, the sellers’ names
Your most recent school tax bill, if you received one
The address of any residential property you own in another state
The legal name of the trust, if the home is held in trust
The 2024 federal or state income tax return for all owners (if no return was filed, you’ll be asked for wage, pension, Social Security, and other income details)

Once you’re approved, you don’t register again unless you move to a new primary residence.

Deadlines and Past Years

To get the credit for a given year, you must own the property and be using it as your primary residence by July 1 of that year.¹¹ Close in June and move in before July 1, and you qualify for that year. Close in August, and you’ll wait until the next year.

If you’ve owned your home for years and never registered, you can still collect past credits. The state accepts STAR credit registrations for up to three years from the income tax filing deadline for the year the credit covers, meaning you have until April 15, 2028 to claim the 2024 STAR credit.¹²

When Your Check Arrives

STAR credit payments are timed to coincide with local school tax billing cycles, which vary by district. The Department of Taxation and Finance publishes a delivery schedule lookup on its website where you can check the mailing date for your county, school district, and municipality.¹³ Allow five to ten business days for delivery after issuance begins in your area. The department cannot give an exact date for individual checks, so the lookup is the most reliable way to track timing.

If you pay school taxes through a mortgage escrow account and you’ve recently switched from the exemption to the credit, notify your lender so they can adjust your escrow payments.

How It Affects Your Federal Return

The STAR check is not taxable income on your federal return. If you itemize deductions, though, you have to reduce your property tax deduction by the amount of STAR credit you received during the tax year.¹⁴ Keep your check stub with your tax records. If you take the standard deduction, no adjustment is needed.

If You’re Denied

A denial comes as a notice of ineligibility. You have 30 days from that notice to contest it by sending a copy of the denial letter, a brief written explanation, and at least two documents confirming the property is your primary residence. Submit by fax to 518-435-8634 or by mail to the STAR Resolution Unit in Albany.¹⁵ If that doesn’t resolve the issue, you can request a conciliation conference with the Bureau of Conciliation and Mediation Services or file a petition with the Division of Tax Appeals. You may represent yourself or authorize someone else by filing Form POA-1.

Penalties for False Claims

Material misstatements on a STAR application, such as claiming a non-primary home, misrepresenting age, or understating income to qualify for Enhanced STAR, carry serious consequences:¹⁶

Six-year disqualification from both the STAR credit and the STAR exemption
Repayment of up to six years of improperly received benefits, plus interest
A penalty tax equal to the greater of $100 or 20% of improperly received benefits, capped at $2,500
A $500 processing fee
Criminal prosecution in egregious cases

The Commissioner of Taxation and Finance handles enforcement for STAR credit violations, while local assessors enforce penalties tied to the STAR exemption.¹⁶

1
New York State Department of Taxation and Finance. STAR Credit and Exemption Savings Amounts
2
New York State Department of Taxation and Finance. Types of STAR
3
New York State Department of Taxation and Finance. Assessor Manuals, Exemption Administration – RPTL Section 425
4
New York State Senate. New York Real Property Tax Law 425 – School Tax Relief (STAR) Exemption
5
New York State Department of Taxation and Finance. You May Be Eligible for an Enhanced STAR Exemption
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ACCESS NYC. School Tax Relief Program (STAR)
7
New York State Department of Taxation and Finance. Calculating STAR Exemptions and Credits
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New York State Department of Taxation and Finance. STAR Eligibility
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New York State Department of Taxation and Finance. Register for the School Tax Relief (STAR) Credit
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New York State Department of Taxation and Finance. Register for STAR or Update Your STAR Registration
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New York State Department of Taxation and Finance. It’s Getting Easier to Qualify for STAR
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New York State Department of Taxation and Finance. STAR Frequently Asked Questions (FAQs)
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New York State Department of Taxation and Finance. STAR Credit Delivery Schedule
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New York State Department of Taxation and Finance. How to Report Your Property Tax Credit on Your Income Tax Return
15
New York State Division of Tax Appeals. Decision – Ernest Black (DTA No. 830833)
16
New York State Department of Taxation and Finance. Penalties Related to the STAR Program