New York State's School Tax Relief (STAR) Program includes the Basic and Enhanced STAR Property Tax Exemptions, as well as the Middle Class STAR Rebate Program.

Taxpayers interested in the Middle Class STAR Rebate should visit the website of the State Department of Taxation and Finance.

The Basic and Enhanced STAR Property Tax Exemptions are homestead exemptions. Basic STAR is available to anyone who owns and lives in his or her own home. Enhanced STAR is available to senior homeowners whose incomes do not exceed the statewide standard.

If you own your own home and are not receiving STAR, please visit the links below, and contact your local assessor.

• Frequently Asked Questions (FAQ's) and Assessor's Guide
• STAR in cooperative apartments and manufactured housing communities
• Your municipality's STAR exemption

• STAR Applications for New York State residents (outside of New York City)
• STAR Applications for New York City residents only
• Applications for School District officials
• STAR Application Deadlines

• NYS Dept. of Tax & Finance 2008 Middle Class Star Rebate Program
• NYS Division of Budget information on Middle Class STAR
• NYS Department of Education
  • State Aid to Public Schools
  • School Property Tax Report Card

• Subsequent Changes for 2008 STAR Rebates
  Memo , Worksheet
• E-STAR IVP App-Schedule Update
• 2008 Distribution of STAR Administrative Aid: cities and towns, counties, memo to local officials
• How Basic STAR Exemption Amounts Are Calculated (4/08)
• How STAR Rebates are Calculated
• The Enhanced STAR Income Standard for 2009 Assessment Roll is $73,000
• STAR Exemption Amounts for 2008-2009
• Middle Class STAR Rebates: A Summary for Assessment Professionals
• Sales Price Differential Factor used in the calculation of STAR Exemptions
• Correction of Errors and STAR: memo to assessors
• STAR Income Verification Program Procedures for Assessors