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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.

Read more about property tax relief programs in your area.

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 2022 claim after January 1, 2023, but not later than April 15, 2026.

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:

  • You have until May 17, 2024, to file your claim for the 2020 tax year
  • You have until April 15, 2025, to file your claim for the 2021 tax year

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.

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.

NYC Senior Citizen Homeowner’s Exemption (SCHE)

The Senior Citizen Homeowners' Exemption (SCHE) provides a reduction of 5 to 50% on New York City's real property tax to seniors age 65 and older.

Application Deadline

You must renew your Senior Citizen Homeowners’ Exemption every two years in order to continue receiving it. You will receive a notice from the Department of Finance when it is time to file your renewal application.

Applications that are received after the filing deadline will be processed for July of the following year.

2024/2025 Tax Year

The deadline to apply or renew for the 2024/2025 tax year is March 15, 2024.

  • If you’re eligible for an exemption and your 2024/2025 application was postmarked or submitted on or before the deadline, you’ll start receiving benefits on July 1, 2024.
  • If you’re eligible for an exemption and your 2024/2025 application was postmarked or submitted after the deadline, you’ll start receiving benefits on July 1, 2025.

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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