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.
If you are a Basic STAR recipient and you applied for the STAR rebate check last year, you are receiving the maximum STAR benefit...you need not reapply to receive your rebate this year. In fact, the state will issue you a 2008 check by the end of October.
If you did not apply for the STAR Rebate check in 2007, or if your address has changed, you must apply/reapply by December 31, 2008 to be eligible. By the end of October, the New York State Department of Taxation and Finance will automatically send applications to all STAR property tax exemption recipients who did not apply for the STAR Rebate check last year.
Enhanced STAR property tax exemption recipients (generally senior citizens) will receive rebate checks automatically and do NOT need to apply for the check. If your income exceeds $250,000, you are not eligible for the STAR rebate program. For more information on the amount of your rebate check, etc. visit the New York State Department of Taxation and Finance's STAR Rebate webpage at www.nystax.gov/star/2008.