Governor Pataki introduced the STAR (School Tax Relief) program in 1997 to reduce the school property tax burden on New York State homeowners. The STAR program has two parts; the “Basic” STAR exemption is for New Yorkers who own and live in their own one, two, or three family home, condominium, cooperative apartment, mobile or manufactured home, and the “Enhanced” STAR exemption, for senior citizens aged 65 or older with annual incomes of $63,750 or less.

The application RP-425 (pdf) or RP425 (html) is available from your assessor’s office. Your assessor can answer questions regarding eligibility and application deadlines in your community.

For your assessor’s name, address, and phone number, call toll-free 1-888-NYSTAR5 (1-888-697-8275), or look in the “Blue Pages” of the telephone directory. You can also call the Office of Real Property Services (518-486-5446) or visit Municipal Profiles.