When Can I Apply for the Enhanced STAR Program?

The Enhanced School Tax Relief (STAR) program offers property tax reductions for eligible senior homeowners. This state-financed initiative, administered by local assessors, aims to ease the burden of school property taxes. It provides a valuable benefit that can significantly reduce annual school tax obligations for qualifying individuals.

Eligibility Criteria

All owners of the property, or at least one spouse if the property is jointly owned by a married couple, must be 65 years of age or older by December 31 of the calendar year for which the exemption is claimed. This age requirement ensures the program targets senior citizens.

The combined income of all owners and their spouses residing at the property must not exceed the annually adjusted income limit. For the 2025-2026 school year, this limit is $107,300 or less. Income for STAR purposes is defined as federal adjusted gross income (AGI) as reported on federal tax returns, with certain deductions allowed, such as the taxable amount of total distributions from individual retirement accounts (IRAs).

The property itself must serve as the primary residence of at least one of the owners. This means the home must be where the applicant predominantly lives and considers their main dwelling, with factors like voting registration and vehicle registration being considered. The applicant or applicants must also hold ownership of the property.

Application Timelines

Initial applications for the Enhanced STAR exemption are submitted once a year. The deadline for submitting these applications to the local assessor’s office is March 1. This date aligns with the taxable status date in most towns and cities, which is when the condition and ownership of real property are determined for assessment purposes.

While March 1 is a widespread deadline, specific municipalities may have slightly different dates. Homeowners should confirm the exact deadline with their local assessor’s office to ensure timely submission.

Preparing Your Application

The official application form, Form RP-425-E, Application for Enhanced STAR Exemption, is a primary requirement. This form can be obtained from the local assessor’s office or downloaded from the New York State Department of Taxation and Finance website.

Along with the main application, applicants must submit Form RP-425-IVP, Supplement to Form RP-425-E, which includes the Social Security numbers of all property owners and any residing spouses. Proof of age, such as a driver’s license or birth certificate, is necessary. Proof of income is also required, in the form of federal or state income tax returns from the relevant tax year (two years prior to the exemption year). If income tax returns were not filed, Form RP-425-Wkst, Income for STAR Purposes Worksheet, may be used.

Accurate completion of the forms involves providing property identification numbers, names, and precise income figures derived from tax documents. Proof of residency, such as utility bills or voter registration, and ownership documentation, like a deed or tax bill, may also be requested by the assessor.

Submitting Your Application

The completed application must be delivered to the local assessor’s office. Common methods of submission include mailing the application or delivering it in person.

Some municipalities may offer online submission portals for initial applications. After submission, applicants should retain a copy of their completed application and all accompanying documents. The assessor’s office will review the application, and the applicant may be contacted for additional information or clarification during the processing period.

Annual Verification and Renewal

After an initial Enhanced STAR application is approved, renewal is typically automatic through the state’s Income Verification Program (IVP). The New York State Department of Taxation and Finance directly verifies income eligibility each year, so homeowners generally do not need to reapply annually or submit tax returns to their local assessor. The Tax Department informs the assessor whether the income requirement is met, without disclosing specific income figures.

If property ownership changes, or if the property is no longer the primary residence, the homeowner must notify the assessor. If a recipient was not previously enrolled in IVP, or if the state is unable to verify income through the program, a reapplication or submission of updated information may be requested. Responding promptly to any income verification requests or notices from the New York State Department of Taxation and Finance or the local assessor’s office is important to maintain continuous eligibility.