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New York

You may be eligible to receive money back

Homeowners and renters are missing out on millions of dollars in tax relief.  Use the resources below to learn more.

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New York Program Overview

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.

Eligibility

You are entitled to the refundable Real Property Tax Credit for Homeowners and Renters credit if:
  • Your household gross income is $18,000 or less
  • You occupied the same New York residence for six months or more
  • You were a New York State resident for the entire tax year
  • You could not be claimed as a dependent on another taxpayer's federal income tax return
  • Your residence was not completely exempted from real property taxes
  • The current market value of all real property you owned, such as houses, garages, and land, was $85,000 or less, and you meet all the conditions listed under either Homeowners or Renters below:


    Homeowners

    You or your spouse paid real property taxes

    Any rent you received for nonresidential use of your residence was 20% or less of the total rent you received

    Renters

    The average monthly rent you and other members of your household paid was $450 or less, not counting charges for heat, gas, electricity, furnishings, or board

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

Required Documentation

New York State Personal Income Tax Return (IT-201)
  • Use the instructions for the federal forms to calculate your federal adjusted gross income, taking into consideration Line 19a on IT-201 and IT-203 instead of Line 19
  • Claim for Real Property Tax Credit Form IT-214
  • Real property taxes paid are all current, prior, and prepaid real property taxes, special ad valorem levies and assessments levied upon residence owned or previously owned by the qualified taxpayer (or spouse, if spouse occupied the residence for at least six months) have been paid during the tax year

Additional Information & Resources

For more information, see the Real Property Tax Credit webpage.

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.

Eligibility

Only apply for the Enhanced STAR Exemption if:
  • You are a Basic STAR exemption recipient who turns 65 and meets the eligibility requirements.
To qualify, the home must be:
  • Owner-occupied, and
  • The homeowners’ primary residence
Income:
  • The combined 2022 income of all owners, and any spouses who reside on the property must be less than or equal to $98,700 and you must have had a STAR exemption on the same property for the 2015-2016 school year.
  • In the first year, the assessor will verify your eligibility based on the income information you provide. In the following years, the New York State Department of Taxation and Finance will verify your income eligibility. You will not need to reapply for the exemption or provide copies of your tax returns to your local assessor.

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.

Required Documentation

Proof of income for STAR purposes:
  • You are required to submit proof of income with the Application for Enhanced STAR Exemption for the 2024-2025 School Year (Form RP-425-E). Proof of income is your 2022 federal or state income tax return. Do not submit your 2023 tax forms. If you were not required to file a federal or New York State income tax return for 2022, complete Form RP-425-Wkst, and submit it to the assessor along with Form RP-425-E.
For STAR purposes, you must provide satisfactory proof of age. You may provide proof from one of the following:
  • Driver license
  • Birth certificate
  • Voter’s registration record
  • Census record
  • Insurance record
  • Marriage record
  • Passport
  • Military record
  • Immigration document

Additional Information & Resources

The New York Department of Taxation and Finance provides a more in-depth overview of this program. Residents are encouraged to navigate the following weblinks to learn more:

STAR exemption program

STAR eligibility webpage

Missed the deadline? If you are a senior applying for the Enhanced STAR exemption, you may still have time to apply. See Late Enhanced STAR applications due to good cause.

For questions about this program or your area’s deadline, contact your local assessor. You can use the Municipal Profiles application to find their contact information. Search for or browse to your municipality, and then select Local officials addresses.

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.

Eligibility

Basic:
  • If you own your home, it’s your primary residence, and your income is $500,000 or less, you’re eligible for the Basic STAR credit.
Enhanced:
  • In addition, if you’re 65 or older with an income of $93,200 ($98,700 for 2024 benefits) or less, and reside in a property that is the primary residence of at least one age-eligible owner, you may be eligible for the Enhanced STAR credit.

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.

Required Documentation

  • New homeowners must register with the New York State Tax Department to receive a STAR credit (registration link in contact details below) Before you register, have this information available:
  • Names and social security numbers for all owners of the property and their spouses
  • The name of the school district where your primary residence is located
  • Approximate date you purchased the property, and the name of the sellers
  • The most recent school tax bill, if you received one
  • Address of any residential property owned in another state
  • If the property is owned in trust, the legal name of the trust
  • 2021 (2022 for 2024 benefits) federal or state income tax returns for all owners (if you didn’t file a 2021 income tax return, you’ll be asked to provide financial information for all property owners)

Additional Information & Resources

You must register with the New York State Tax Department to receive a STAR credit. You can register 24 hours a day, 7 days a week at www.tax.ny.gov/star

Property owners without access to a computer can register by phone at 518-457-2036 weekdays between 8:30 a.m. and 4:30 p.m.

The New York Department of Taxation and Finance provides a more in-depth overview of this program. Residents are encouraged to navigate the following weblinks to learn more:

STAR Resource Center

STAR Eligibility

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.

Eligibility

To be eligible for SCHE:
  • You must be 65 or older by the following December 31. If you co-own your property with a spouse or sibling, only one of you needs to be 65 or older. For other co-ownerships such as a parent and children, all owners must be 65 or older
  • The property must be your primary residence.
  • The total combined income of all owners and their spouses must be $58,399 or less for the last calendar year
  • If an owner, or spouse of an owner is not required to file a federal income tax return, complete and attach Form RP-467-Wkst.
Income is defined as the federal adjusted gross income (FAGI) as reported on the applicant’s federal form 1040 tax return(s) and subject to the following revisions:
  • Social Security benefits not included in the applicant’s FAGI are considered income, except where a locality has opted to exclude them from income.
  • Distributions from an individual retirement account or individual retirement annuity included in the applicant’s FAGI are not considered income, except where a locality has opted to include them in income.
  • Medical and prescription drug expenses of an owner that were actually paid for and not reimbursed or paid by insurance may be deducted from income where a locality has opted to allow them to be deducted.
  • If an owner is an inpatient in a residential health care facility, the amount paid for care at the facility by that owner (or by that owner’s spouse or co-owner) may be deducted from income.
  • Any tax-exempt interest or dividends that were not included in the applicant’s FAGI is considered income.
  • The net amount of loss claimed on federal Schedule C, D, E, F, or any other separate category of loss cannot exceed $3,000, and the total amount of all losses claimed cannot exceed $15,000.
  • Note: As there are various adjustments to income regarding eligibility for this exemption, some of which are subject to local option by your taxing jurisdictions (municipality, school district, and county), you will not be computing your income on Forms RP-467 or RP-467-Rnw. The assessor will determine your income after applying the adjustments available in your taxing jurisdictions.
  • In addition, there are three sliding-scale options that municipalities may adopt to provide a benefit to seniors with incomes greater than the local maximum. Under these options, qualifying seniors may receive the exemption if their income is: $55,700 for a 20% exemption, $57,500 for a 10% exemption, or $58,400 for a 5% exemption. Check with your local assessor for the income limits in your community.

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.

Required Documentation

Proof of Income:
  • If any owner, or the spouse of any owner, filed a federal income tax return for the applicable income tax calendar year, a copy of the return must be submitted with the application.
  • Applicants who were not required to file a federal income tax return for the applicable income tax year must submit Form RP-467-Wkst with their application, including any documentation as instructed by Form RP-467-Wkst.
  • Your assessor may request additional proof of income or deductions.
Proof of age
  • Accepted documents include but are not limited to copies of driver’s license, birth certificate, voter’s registration record, passport.
Proof of Ownership
  • Such proof might consist of a copy of the deed by which title was acquired by the applicant or other document indicating that title is vested in the applicant

Additional Information & Resources

For more information, please visit the Senior Citizens Exemption webpage

You can find contact information for your assessor in Municipal Profiles.

For properties outside of New York City, to apply or reapply for the senior citizens exemption, file the applicable form with your assessor:

See RP-467-I, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens.

For properties within New York City, visit New York City Department of Finance: Senior Citizen Homeowner’s Exemption (SCHE).

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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