STAR Eligibility
StatusCurrent law / annual guidance pending2026 benefit-year review; annual guidance dependent.
Quick answer
STAR can reduce school property taxes for qualifying New York homeowners, but eligibility depends on which STAR benefit applies and the homeowner's facts. The STAR credit and the legacy STAR exemption are not the same program mechanism and do not use every rule identically.
The distinction
STAR CREDIT ≠ STAR EXEMPTION
What can change the answer?
- Ownership.
- Property type.
- Primary-residence status.
- Resident owners and spouses.
- The applicable income measure.
- Income from the required lookback year.
- STAR credit vs legacy exemption status.
- Enhanced STAR eligibility.
- The legacy exemption is not generally available to new homeowners, and one income limit does not necessarily apply to both mechanisms.
Related NYC tax questions
Official source
The rule being applied
STAR provides school-property-tax relief to qualifying New York homeowners through either the STAR credit or the legacy STAR exemption. Eligibility depends on which mechanism applies to the owner and property, together with ownership, primary-residence, and income requirements for the applicable benefit year.
Jurisdiction: New York State · 2026 benefit-year review; annual guidance dependent.
Where this becomes a professional question
“Do I qualify for STAR?” can actually mean several different questions. The first is which STAR mechanism applies to the property and owner.
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