STAR is the New York State School Tax Relief program that provides an exemption from school property taxes for owner-occupied primary residences. You must apply for the STAR program.
The Basic STAR Exemption has been extended to all primary residence homeowners, regardless of age or income. Basic STAR does not have to be renewed each year, however, a new STAR application must be filed when a new deed is filed on the property or if the primary residence of a property changes.
Eligible senior citizens may receive reduced school taxes under the Enhanced STAR Exemption. To be eligible, property owners must be 65 years of age or older (in the year in which the exemption takes effect), and have adjusted gross incomes that do not exceed $74,700* a year. For property owned by a husband and wife, only one of them has to be at least 65 years of age. Their combined adjusted gross income allowed by New York State, however, must not exceed $74,700. There is an annual cost-of-living adjustment (COLA) to the income limit for Enhanced STAR. Please check the income limit every year to see if you qualify. (The definition of income is Federal Adjusted Gross Income for federal income tax purposes less any taxable distributions from an Individual Retirement Account.) Senior citizens whose annual income exceeds $74,700 will still be eligible for the Basic STAR exemption. You must re-file for the Enhanced STAR exemption each year unless you apply for automatic renewal and file a New York State Tax return each year.
* The Enhanced STAR Income Standard for the 2011 Assessment Roll (2010 -2011 School Tax).
Basic or Enhanced STAR Tax Exemption applications may also be obtained from the Nassau County Department of Assessment by calling (516) 571-1500 or by visiting their office located at 240 Old Country Road in Mineola. Completed applications must be filed with the Department of Assessment on or before January 4, 2010.