Who qualifies for the Basic STAR exemption in New York?

Your owner-occupied primary home has had the STAR exemption since 2015, and the combined 2024 income of resident owners and their resident spouses is $250,000 or less. Closed to new homeowners. The 2026-27 base exemption is $30,000, adjusted by equalization rate and any sales-price difference. Savings are the lesser of that amount times the school rate (library levy excluded) or the district's maximum STAR savings. School tax only. Deadline: If you get a registration letter (RP-425-BR), register within 45 days.

Who qualifies for the Enhanced STAR exemption in New York?

Same ownership history as Basic STAR exemption, and at least one resident owner is 65 by December 31 of the benefit year. 2026 benefits need 2024 income of $110,750 or less. A surviving spouse who was at least 62 in the year the age-eligible spouse died can keep it. The 2026-27 base exemption is $88,500, then the same equalization, rate, library exclusion and prior-year savings cap as Basic STAR. School tax only. Deadline: The income year is two years prior (2024 income for 2026 benefits).

Who qualifies for the Basic STAR credit in New York?

You own and live in the home as your primary residence on July 1, and combined income of resident owners and their resident spouses is $500,000 or less. No age minimum. A check or direct deposit you can use toward school tax. The amount is the lesser of the Basic STAR exemption times the school rate (library levy excluded) or the prior-year credit for your municipality and school district times 1.02. It is not a flat statewide amount. Deadline: You must own and live in the home as your primary residence on July 1 of the benefit year.

Who qualifies for the Enhanced STAR credit in New York?

You qualify for the STAR credit and at least one resident owner is 65 by December 31 of the benefit year. Income limit is $110,750 for 2026 benefits and $113,550 for 2027 benefits. Income is federal AGI minus taxable IRA distributions (2024 return for 2026 benefits). Same method as the Basic credit, using the $88,500 Enhanced base. It can rise by up to 2% from the prior year. School tax benefit only. Deadline: You must own and live in the home on July 1.

Who qualifies for the Senior citizens exemption (RPTL 467) in New York?

Local option. Generally all owners are 65 by the taxable status date (for spouses or siblings, one must be 65). It must be your legal residence. You must have owned it 12 consecutive months unless an exception applies. Income must be at or below the limit your county, city, town, village or school district adopted. Up to 50% off the assessment for the taxing units that adopt it. The ceiling for the 50% tier can be set from $3,000 to $50,000. If your locality uses $50,000, an optional sliding scale goes to 20% below $55,700, 10% below $57,500 and 5% below $58,400, and an optional increased exemption reaches 65% below $47,000. It does not apply to units that have not adopted it. Deadline: Taxable status date, March 1 in most communities. If you bought after the deadline, 30 days after purchase.

Who qualifies for the Persons with disabilities and limited incomes (RPTL 459-c) in New York?

Local option for disabled resident owners with limited income. You can choose it instead of the senior exemption when both could apply. A partial exemption. Deadline: Taxable status date in most communities.

Who qualifies for the Alternative veterans exemption (RPTL 458-a) in New York?

Local option. The home is the primary residence of a wartime veteran or a qualifying family member. 15% of assessed value for wartime service, plus 10% for combat zone or a listed expeditionary medal, plus one-half of the service-connected disability rating. State basic caps are $12,000, $8,000 and $40,000, reduced by the equalization rate when it is under 100%. Localities may set lower or higher caps. High-appreciation municipalities, including NYC, may go up to $75,000, $50,000 and $250,000. Each taxing unit chooses its own cap. Deadline: Taxable status date (March 1 in most communities).

Rules by state / New York

New York property tax, line by line.

Your bills come from different local governments. School districts send the school tax, and towns, counties or cities send municipal and county tax. In New York City, the Department of Finance sends one bill for everything.

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At a glance

Who sends the bill: School districts bill school tax. Towns, counties or cities bill municipal and county tax. Villages that assess bill separately. In New York City, the Department of Finance bills all property tax.
When it comes: Most communities: school bills in early September, municipal and county bills in early January. Dates vary. The NYC fiscal year runs July 1 to June 30.
When it's due: Due dates are printed on each bill. In NYC you pay quarterly if your assessed value is $250,000 or less, and twice a year if it is over $250,000.
If you pay late: NYC for July 1, 2026 to June 30, 2027: 6% if assessed value is $250,000 or less; 9% if over $250,000 up to $450,000; 16% if over $450,000. It compounds daily. Outside NYC the penalty is set locally.
Value is set as of: July 1 of the prior year in most communities (confirm locally). In NYC the taxable status date is January 5.
Limits on increases: No statewide cap on individual assessments. STAR savings in a school district cannot exceed the prior year's savings.

Bill dates source · Assessment source

What may come off

8 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Basic STAR exemption

Who: Your owner-occupied primary home has had the STAR exemption since 2015, and the combined 2024 income of resident owners and their resident spouses is $250,000 or less. Closed to new homeowners.
What you get: The 2026-27 base exemption is $30,000, adjusted by equalization rate and any sales-price difference. Savings are the lesser of that amount times the school rate (library levy excluded) or the district's maximum STAR savings. School tax only.
How to apply: It is already on your assessment roll. You must be registered with the NYS Tax Department. New buyers cannot get the exemption.
Deadline: If you get a registration letter (RP-425-BR), register within 45 days.
If you're late: Switching to the credit is one-way. If income is over $250,000 but $500,000 or less, you can move to the Basic STAR credit.
After that: Continues while you are eligible. The Tax Department checks income.

Source

Enhanced STAR exemption

Who: Same ownership history as Basic STAR exemption, and at least one resident owner is 65 by December 31 of the benefit year. 2026 benefits need 2024 income of $110,750 or less. A surviving spouse who was at least 62 in the year the age-eligible spouse died can keep it.
What you get: The 2026-27 base exemption is $88,500, then the same equalization, rate, library exclusion and prior-year savings cap as Basic STAR. School tax only.
How to apply: If you already have Basic STAR, the Tax Department tells the assessor. You do not need a new assessor application when you turn 65, beginning in 2026.
Deadline: The income year is two years prior (2024 income for 2026 benefits).
If you're late: Not a program for new applicants.
After that: Automatic while you are eligible.

Source

Basic STAR credit

Who: You own and live in the home as your primary residence on July 1, and combined income of resident owners and their resident spouses is $500,000 or less. No age minimum.
What you get: A check or direct deposit you can use toward school tax. The amount is the lesser of the Basic STAR exemption times the school rate (library levy excluded) or the prior-year credit for your municipality and school district times 1.02. It is not a flat statewide amount.
How to apply: Register with the NYS Tax Department, not the assessor.
Deadline: You must own and live in the home as your primary residence on July 1 of the benefit year.
If you're late: Exemption recipients may switch to the credit but cannot switch back.
After that: Reviewed automatically each year.

Source

Enhanced STAR credit

Who: You qualify for the STAR credit and at least one resident owner is 65 by December 31 of the benefit year. Income limit is $110,750 for 2026 benefits and $113,550 for 2027 benefits. Income is federal AGI minus taxable IRA distributions (2024 return for 2026 benefits).
What you get: Same method as the Basic credit, using the $88,500 Enhanced base. It can rise by up to 2% from the prior year. School tax benefit only.
How to apply: No separate upgrade filing if you are already on the Basic credit.
Deadline: You must own and live in the home on July 1.
If you're late: The Department upgrades you automatically when you meet the age and income rules.
After that: Reviewed automatically each year.

Source

Senior citizens exemption (RPTL 467)

Who: Local option. Generally all owners are 65 by the taxable status date (for spouses or siblings, one must be 65). It must be your legal residence. You must have owned it 12 consecutive months unless an exception applies. Income must be at or below the limit your county, city, town, village or school district adopted.
What you get: Up to 50% off the assessment for the taxing units that adopt it. The ceiling for the 50% tier can be set from $3,000 to $50,000. If your locality uses $50,000, an optional sliding scale goes to 20% below $55,700, 10% below $57,500 and 5% below $58,400, and an optional increased exemption reaches 65% below $47,000. It does not apply to units that have not adopted it.
How to apply: First time: file with your assessor. Renewal: use RP-467-Rnw. In NYC, apply to the Department of Finance (SCHE), not on RP-467.
Deadline: Taxable status date, March 1 in most communities. If you bought after the deadline, 30 days after purchase.
If you're late: Some municipalities allow late filing for hardship or renewals. This is not statewide.
After that: Every year.

RP-467: the form

Persons with disabilities and limited incomes (RPTL 459-c)

Who: Local option for disabled resident owners with limited income. You can choose it instead of the senior exemption when both could apply.
What you get: A partial exemption.
How to apply: File Form RP-459-c with your assessor.
Deadline: Taxable status date in most communities.
If you're late: Local hardship rules only.
After that: Every year.

RP-459-c: the form

Alternative veterans exemption (RPTL 458-a)

Who: Local option. The home is the primary residence of a wartime veteran or a qualifying family member.
What you get: 15% of assessed value for wartime service, plus 10% for combat zone or a listed expeditionary medal, plus one-half of the service-connected disability rating. State basic caps are $12,000, $8,000 and $40,000, reduced by the equalization rate when it is under 100%. Localities may set lower or higher caps. High-appreciation municipalities, including NYC, may go up to $75,000, $50,000 and $250,000. Each taxing unit chooses its own cap.
How to apply: File Form RP-458-a with your assessor, with discharge and disability proof.
Deadline: Taxable status date (March 1 in most communities).
If you're late: No statewide late filing.
After that: One time unless your circumstances change.

RP-458-a: the form

Veterans with a permanent and total disability (RPTL 458-a(11))

Who: A veteran with a VA permanent and total disability from military service. The state describes it as a local option.
What you get: A full exemption where offered. It applies to assessment rolls with taxable status dates on or after October 1, 2026.
How to apply: File the updated Form RP-458-a.
Deadline: The taxable status date for that roll. For a March 1 town, the first affected roll is 2027.
If you're late: Does not apply to taxable status dates before October 1, 2026.
After that: See the form instructions.

RP-458-a: the form

Think your value is too high?

Asking for a lower assessed value

Free review: There is no statewide informal program. Talk to your assessor before Grievance Day. NYC has a separate Request for Review.
Formal appeal: Your Board of Assessment Review, on Form RP-524. After that, you can go to court within 30 days after the final roll (July 1 in most towns), including Small Claims Assessment Review for qualifying homes. NYC: Tax Commission. Nassau: Assessment Review Commission.
Deadline: Grievance Day is the fourth Tuesday in May in most towns. Your RP-524 must be received by then. Exceptions: NYC (class 1 by March 15, other classes by March 1), Nassau (March 1), Suffolk towns (third Tuesday in May), Westchester towns (third Tuesday in June), and villages (often the third Tuesday in February).
Good to know: Check with your board whether a grievance could raise your value. Keep paying your bills on time while it is reviewed.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

County, town, city and village taxes, through STAR
The library part of a school levy, through STAR
Special assessments and service charges, unless a specific exemption says otherwise
NYC water and sewer charges and sidewalk-repair charges
Taxes from a unit that never adopted a local-option exemption

Fire, sewer, water, lighting and other special-district charges usually show as separate lines on the town or county bill. STAR reduces school tax only and leaves out a library levy. Whether an exemption reaches a special charge depends on that exemption's law, so ask your assessor.

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Rules checked October 28, 2026 against official New York sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.