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New York Program Eligibility

Property Tax-Aide features Real Property Tax Credit for Homeowners and Renters, The School Tax Relief (STAR) program, and Senior Citizen Homeowners’ Exemption (SCHE) in New York State.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Real Property Tax Credit for Homeowners and Renters

The real property tax credit may be available to New York State residents who have household gross income of $18,000 or less, and pay real property taxes or rent for their residences, or both. If all members of your household are under age 65, the credit can be as much as $75. If at least one member of your household is age 65 or older, the credit can be as much as $375.

Application Deadline

File your 2023 claim after January 1, 2024, but not later than April 15, 2027.

You can receive a Real Property Tax Credit refund for past years if you complete and file for the year or years that you were eligible before these dates:

Year           Last date to file:

2020           May 17, 2024

2021           April 15, 2025

2022           April 15, 2026

Am I eligible?

The School Tax Relief (STAR) – Enhanced Exemption

The following STAR exemption information applies only to current Basic STAR exemption recipients, as the Basic STAR exemption is no longer available to new homeowners. Current eligible STAR exemption recipients may be able to upgrade to the Enhanced STAR exemption, which reduces the school tax liability for qualifying senior citizens by exempting a portion of the value of their home from the school tax.

Application Deadline

You must file the Enhanced STAR application (Form RP-425-E)  and proof of income, proof of age, and Form RP-425-IVP with your local assessor on or before the applicable taxable status date, which is generally March 1.

Exceptions:

  • In the village of Bronxville, it is January 1
  • In Nassau County, it is January 2;
  • In Westchester towns, it may be either May 1 or June 1
  • In cities, check with your assessor.
Am I eligible?

The School Tax Relief (STAR) Program – Basic and Enhanced

The School Tax Relief (STAR) benefits offer property tax relief to eligible New York State homeowners. Homeowners not currently receiving the STAR exemption who meet the program's eligibility requirements may apply for the STAR tax credit with the New York State Department of Taxation and Finance.

Application Deadline

You should register for the STAR Credit as soon as your home becomes your primary residence. Once you are registered you do not need to register again unless there has been a change in the ownership of the property.

After becoming a STAR Credit recipient, you’ll automatically be upgraded to Enhanced STAR once you’ve become eligible.

Am I eligible?

Senior Citizen Exemption

Local governments and school districts in New York State can opt to grant a reduction on the amount of property taxes paid by qualifying senior citizens. This is accomplished by reducing the taxable assessment of the senior's home by as much as 50%.

To qualify, seniors generally must be 65 years of age or older and meet certain income limitations and other requirements. For the 50% exemption, the law allows each county, city, town, village, or school district to set the maximum income limit at any figure between $3,000 and $50,000.

Application Deadline

In most communities, the deadline for submitting exemption applications is March 1. However, the dates vary in some cities and counties. Please confirm the date with your assessor.

Some municipalities permit late filing in certain hardship situations or for exemption renewals. Contact your assessor to see if your municipality offers these provisions.

When qualifying seniors buy property after the deadline, then the senior can apply up to 30 days after the purchase. The assessor then has 30 days to decide whether the senior would have qualified for the exemption if the senior owned the property as of the deadline.

Am I eligible?

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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