STAR Exemption Program
The STAR Exemption Program is closed to new applicants. If you are a new applicant, you may receive the same benefit in the form of a check under the STAR Credit Program; see Register for the STAR credit to apply online.
If you have an existing STAR exemption, you may need to reapply with your assessor for one of the following reasons:
- You are receiving the Enhanced STAR exemption and have not enrolled in the Income Verification Program.
- You are receiving the Basic STAR exemption and wish to apply for the Enhanced STAR exemption. See Eligibility to learn if you qualify for the Enhanced benefit.
- You are seeking to restore a STAR exemption that you received during the 2015-2016 school year but that was subsequently discontinued due to failure to meet the income standard.
- You continue to own property but have filed a new deed due to:
- marriage
- divorce
- surrender of interest by a co-owner
- survivorship
- trusts
- life estates
How to reapply
Note: These instructions apply only to homeowners with existing STAR exemptions who need to reapply. New STAR applicants will register for the STAR credit rather than the STAR exemption. See Register for the STAR credit to learn more.
Basic
- Submit Form RP-425-B, Application for Basic STAR Exemption, to your assessor.
- Provide your assessor with a copy of your income tax return for the appropriate income tax year.
Enhanced
- Submit Form RP-425-E, Application for Enhanced STAR Exemption, to your assessor.
- Demonstrate that you meet the income requirement annually in one of two ways:
- Authorize the Tax Department to verify your income eligibility.
Submit Form RP-425-IVP, Application for the Enhanced STAR Income Verification Program, to provide your assessor with your social security number and authorize the Tax Department to verify your income eligibility. If you choose this option, and continue to file a New York State resident income tax return, you do not need to renew annually; see STAR—Income Verification Program to learn more.
OR
- Apply annually with your assessor.
Submit Form RP-425-Rnw, Renewal Application for Enhanced STAR, and send it to your assessor with a copy of your income tax return(s) for the appropriate income tax year.
Confirmation
If you mail your application to the assessor, you may:
- send it registered mail/return receipt requested, or
- include a stamped, self-addressed envelope with a note requesting a receipt.
If you hand deliver it, you also may request a receipt. In either case, retain a copy of your application for your records.
We also recommend that you check the tentative assessment roll when it is made public to ensure that you are receiving the exemptions that you applied for. (In most communities, the tentative roll is made public in early May, but the dates can vary. Please confirm the date with your assessor.)
STAR application deadline
Your STAR application must be postmarked or received by your assessor's office by Taxable Status Date. (In most communities, Taxable Status Date is March 1, but visit Municipal Profiles to find the assessment calendar for your municipality.)
Residents of New York City or Nassau County
New York City residents
Exemption forms and applications
Call 311 (Outside New York City, call 212-NEW-YORK)
Nassau County residents (Glen Cove residents should follow the general application instructions above)
STAR information
STAR forms
Call (516) 571-1500
Updated:
STAR Exemption Program
The STAR Exemption Program is closed to new applicants. If you are a new applicant, you may receive the same benefit in the form of a check under the STAR Credit Program; see Register for the STAR credit to apply online.
If you have an existing STAR exemption, you may need to reapply with your assessor for one of the following reasons:
- You are receiving the Enhanced STAR exemption and have not enrolled in the Income Verification Program.
- You are receiving the Basic STAR exemption and wish to apply for the Enhanced STAR exemption. See Eligibility to learn if you qualify for the Enhanced benefit.
- You are seeking to restore a STAR exemption that you received during the 2015-2016 school year but that was subsequently discontinued due to failure to meet the income standard.
- You continue to own property but have filed a new deed due to:
- marriage
- divorce
- surrender of interest by a co-owner
- survivorship
- trusts
- life estates
How to reapply
Note: These instructions apply only to homeowners with existing STAR exemptions who need to reapply. New STAR applicants will register for the STAR credit rather than the STAR exemption. See Register for the STAR credit to learn more.
Basic
- Submit Form RP-425-B, Application for Basic STAR Exemption, to your assessor.
- Provide your assessor with a copy of your income tax return for the appropriate income tax year.
Enhanced
- Submit Form RP-425-E, Application for Enhanced STAR Exemption, to your assessor.
- Demonstrate that you meet the income requirement annually in one of two ways:
- Authorize the Tax Department to verify your income eligibility.
Submit Form RP-425-IVP, Application for the Enhanced STAR Income Verification Program, to provide your assessor with your social security number and authorize the Tax Department to verify your income eligibility. If you choose this option, and continue to file a New York State resident income tax return, you do not need to renew annually; see STAR—Income Verification Program to learn more.
OR
- Apply annually with your assessor.
Submit Form RP-425-Rnw, Renewal Application for Enhanced STAR, and send it to your assessor with a copy of your income tax return(s) for the appropriate income tax year.
- Authorize the Tax Department to verify your income eligibility.
Confirmation
If you mail your application to the assessor, you may:
- send it registered mail/return receipt requested, or
- include a stamped, self-addressed envelope with a note requesting a receipt.
If you hand deliver it, you also may request a receipt. In either case, retain a copy of your application for your records.
We also recommend that you check the tentative assessment roll when it is made public to ensure that you are receiving the exemptions that you applied for. (In most communities, the tentative roll is made public in early May, but the dates can vary. Please confirm the date with your assessor.)
STAR application deadline
Your STAR application must be postmarked or received by your assessor's office by Taxable Status Date. (In most communities, Taxable Status Date is March 1, but visit Municipal Profiles to find the assessment calendar for your municipality.)
Residents of New York City or Nassau County
New York City residents
Exemption forms and applications
Call 311 (Outside New York City, call 212-NEW-YORK)
Nassau County residents (Glen Cove residents should follow the general application instructions above)
STAR information
STAR forms
Call (516) 571-1500
Exemption forms and applications
Call 311 (Outside New York City, call 212-NEW-YORK)
Nassau County residents (Glen Cove residents should follow the general application instructions above)
STAR information
STAR forms
Call (516) 571-1500
Updated:
