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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.

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 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

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

Contact Details

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

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

Contact Details

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.

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)

Contact Details

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

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.

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 total combined income (amount filed on the Federal Income Tax Return) of all owners and their spouses must be $58,399 or less for the last calendar year
  • The property must be your primary residence.
You aren’t eligible if:
  • You receive the Disabled Homeowners’ Exemption (DHE). You can’t receive both SCHE and DHE at the same time.
  • The property is owned by a Limited Liability Company (LLC).
  • You participate in the 421a or 421b exemption program for your primary residence. You aren't eligible to apply for personal property exemptions until the 421a or 421b exemptions expire. If your exemption is expiring, you can ask to have the exemption revoked and the personal exemption applied instead.

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.

Required Documentation

Proof of Income:
  • To apply for SCHE, you must send proof of income for all owners and spouses, no matter where they reside.
  • You should submit proof of your 2023 income, but if it is unavailable, you can submit proof of your income in 2022. Proof of income from all owners and spouses must be from the same tax year. Total Combined Income for all owners and spouses must be submitted.
  • Provide federal or state income tax returns with all schedules and 1099s for all owners and their spouses for the calendar year immediately preceding the date you are filing your application:
For owners or spouses who didn't file a federal or state tax return, submit copies of all sources of income, including:
  • Wages
  • Unemployment benefits
  • Social Security benefits
  • SSI payments
  • SSDI payments
  • Pension payments
  • IRA earnings
  • Annuity earnings
  • Capital gains
  • Business income
  • Workers' compensation
  • Rental income
  • Interest
For Allowable Deductions, such as unreimbursed medical and prescription drug expenses, you must also send copies of:
  • Schedule A on your 1040 Federal Tax Return
  • Cancelled checks, money orders, cash receipts, or healthcare facility documentation
  • The documents must be of the same tax year as the documents you submit for proof of income.
  • Don't submit unpaid bills.
For Allowable Deductions, such as unreimbursed medical and prescription drug expenses, you must also send copies of:
  • Schedule A on your 1040 Federal Tax Return
  • Cancelled checks, money orders, cash receipts, or healthcare facility documentation
  • The documents must be of the same tax year as the documents you submit for proof of income.
  • Don't submit unpaid bills.
Proof of Ownership If applicable, you must provide copies of documents proving ownership and residency.
  • Co-ops: stock certificate
  • Life estates: life estate
  • Trusts: entire trust agreement
  • If the property was willed to an owner: last will and testament, probate or court order
  • If an owner is receiving medical care in a health care facility: letter from the health care facility that includes the total cost of care

Contact Details

For more information, see Senior Citizen Homeowners’ Exemption (SCHE) webpage

For general assistance, please visit www.nyc.gov/contactdof or call 311.

Download SCHE application:

Senior Citizens Homeowners’ Exemption Initial Application

Or, apply online (applicant must create an account):

Online SCHE application

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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