Enhanced STAR
StatusCurrent2026 benefit year
Quick answer
Enhanced STAR provides an enhanced property-tax benefit for qualifying older homeowners, subject to age, ownership and residency, income, and current benefit-year requirements. For the 2026 benefit year, the Enhanced STAR income limit is $110,750, applied to the combined incomes of the owners and their spouses who primarily reside on the property.
The distinction
AGE ELIGIBILITY ≠ INCOME ELIGIBILITY ≠ PRIMARY-RESIDENCE ELIGIBILITY
What can change the answer?
- The age of the qualifying resident owner.
- Owner relationships, where applicable.
- Primary-residence status of the property.
- The applicable income measure.
- The combined incomes of the owners and their spouses who primarily reside on the property.
- The benefit year at issue.
- Whether the STAR credit or the STAR exemption framework applies.
Related NYC tax questions
Official source
The rule being applied
Enhanced STAR is a property-tax benefit for qualifying older homeowners, conditioned on age, ownership and residency, an income measure, and the requirements in effect for the applicable benefit year. For the 2026 benefit year, the Enhanced STAR income limit is $110,750, applied to the combined incomes of the owners and their spouses who primarily reside on the property.
Jurisdiction: New York State · 2026 benefit year
Where this becomes a professional question
Age is the part homeowners already know. Whether the applicable income measure and benefit-year requirements are met for the property in question is the part that decides the benefit.
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