School Tax Relief (STAR)

The School Tax Relief (STAR) program offers property tax relief to eligible New York State homeowners.

If you are eligible and enrolled in the STAR program, you will receive your benefit each year in one of two ways:

STAR credit: If you are registered for the STAR credit, the New York State Tax Department will issue your STAR benefit via check or direct deposit. You can use your STAR benefit to help pay your school taxes.

STAR exemption: If you have the STAR exemption, you will see a reduction on your school tax bill every year as long as you remain eligible. Note: The STAR exemption is no longer available to new homeowners. They must register for the STAR credit.

STAR Credit

If you’re a new homeowner or you weren’t receiving the STAR exemption on your current home in 2015, you can register online for the STAR credit with the New York State Tax Department, or you may register for the STAR credit over the phone by calling 518-457-2036. The Town of Irondequoit cannot register homeowners for the STAR credit.

Basic STAR Credit Eligibility

  • The property must be the primary residence of the owners applying for the credit.
  • The combined income of the owners and their spouses who primarily reside on the property must be less than $500,000.

Enhanced STAR Credit Eligibility

  • The property must be the primary residence of the owners applying for the credit.
  • At least one resident owner must be 65 or older by December 31, 2026.
  • The combined income of the owners and their spouses who primarily reside on the property must be less than $110,750.

STAR Exemption

If you are currently receiving the STAR exemption, you may continue to receive it for the same primary residence as long as you remain eligible. If at any point you exceed the income limit for the Basic STAR exemption, the STAR exemption will be removed, and New York State will send you information about transitioning to the STAR credit.

Basic STAR Exemption Eligibility

  • The property must be the primary residence of the owners receiving the exemption.
  • The combined income of the owners and their spouses who primarily reside on the property must be less than $250,000.

New for 2026 – If you currently receive the Basic STAR exemption and at least one resident owner will be 65 or older in 2026, you no longer need to submit an application for the Enhanced STAR exemption. New York State will automatically switch you over to the Enhanced STAR exemption as long as you meet the eligibility requirements below.

Enhanced STAR Exemption Eligibility

  • The property must be the primary residence of the owners receiving the exemption.
  • At least one resident owner must be 65 or older by December 31, 2026.
  • The combined income of the owners and their spouses who primarily reside on the property must be less than $110,750.

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