By Dana Corwin, Director, Chautauqua County Office for Aging Services
School property taxes can be a significant expense for homeowners. New York State’s School Tax Relief (STAR) Program helps eligible homeowners lower the school tax portion of their property taxes on their primary residence (the home you live in). STAR does not apply to rental properties, second homes, or seasonal residences.
Next, let's look at how the STAR Program operates. STAR provides tax relief in one of two ways: it reduces the taxable value of your home for school taxes by providing a STAR credit to your school tax bill, or as a direct deposit from New York State.
There are two types of STAR programs to consider: Basic STAR and Enhanced STAR.
BASIC STAR is for homeowners of any age. However, you must own and reside in the home as your primary residence. Your household income of $500,000 for a credit, $250,000 or less for the exemption. The benefit is a reduction in your school taxes through a STAR credit or existing exemption. This is based on 2024 tax returns.
Starting in 2026, eligible seniors with the Basic STAR exemption are automatically upgraded to Enhanced STAR without needing to reapply, as the state will directly verify income and age eligibility. If you currently receive the Basic STAR exemption, the Department of Taxation and Finance will notify your assessor when you now qualify for the higher Enhanced benefit. You may also receive a letter (RP-5300) that states you no longer need to submit the income information and that you have been found to be ELIGIBLE with the last few years of submissions-good work, people! We have had a few older adults contact us regarding letters they received from the NY State Department of Taxation and Finance. These letters stated that the agency determined they no longer need to verify your income to determine if you are eligible for the STAR exemption programs. Wow-great job!
ENHANCED STAR is for homeowners age 65 or older (only one owner must be 65+). You must live in the home as a primary residence. Your combined income of resident owners and spouses is $110,750 or less. The benefit provides a larger school tax reduction than Basic STAR. There are important changes beginning in 2026. A few things to know:
Age Requirement: At least one owner must be 65 or older by Dec. 31, 2026.
• No local application required to move from Basic to Enhanced STAR
• Automatic upgrades when eligibility is met, and income information is current
• Income rules simplified to include only owners and spouses who live in the home
You should make sure that the information on your property and the STAR or Enhanced STAR program is correct! Please monitor your information on the following website. Check or update your information using the Homeowner Benefit Portal. It is on the web at https://www.tax.ny.gov/pit/property/homeowner-benefit-portal.htm. Watch your mail for notices from New York State.
You can contact the NY State Tax Department by phone at 518-457-2036 weekdays between 8:30 AM and 4:30 PM. If there is a change in ownership, or your STAR benefit is missing. They can help you set up an account! That is prompt #4.
You can save money with this benefit! Basic STAR often saves several hundred dollars per year, and Enhanced STAR can save over $1,000 per year for eligible seniors. If you need help or have questions, the Chautauqua County Office for Aging Services can help older adults understand STAR and other property tax relief programs. Give us a call at the NY Connects helpline at 716-753-4582.
IN SUMMARY
• STAR reduces school property taxes
• Basic STAR is for eligible homeowners of any age
• Enhanced STAR is for eligible seniors aged 65+
• Most seniors no longer need to apply
• Keeping your information up to date is essential
If you have questions about services, programs, or benefits for older adults and caregivers, you can contact the NY Connects Helpline: 716-753-4582. Or ccnyc@chqgov.com.
The Chautauqua County Office for Aging Services is here to guide, connect, and advocate for older adults, helping them remain in the community with dignity and strength. Education, information, and action are our tools—plan today to age well at home.
