What is the difference between Basic STAR and Enhanced STAR?

Basic STAR (RPTL § 425(2)(b)) exempts $30,000 of assessed value from school-district taxes. Eligibility: owner-occupied primary residence + household AGI ≤ $250,000. There is no age requirement. Enhanced STAR (RPTL § 425(4)) exempts a larger amount (approximately $84,000 of assessed value, varies by school district) and is available only to owners 65 or older with household income at or below an annually-indexed ceiling: $107,300 for 2025 and approximately $108,800 for 2026. Enhanced STAR also requires enrollment in the mandatory Income Verification Program (IVP) so the Department of Taxation and Finance can verify income each year for automatic renewal. An owner who turns 65 and is on Basic STAR must affirmatively apply to switch to Enhanced — the upgrade is not automatic.

Why is there a $250,000 income cap on STAR?

The $250,000 household-AGI cap on STAR was added by 2019 amendment to RPTL § 425(3-a). Before the 2019 amendment, Basic STAR had no income test — any owner-occupied primary residence qualified — though the Enhanced STAR has always had a much lower ceiling tied to income. The legislature added the Basic STAR cap as a fiscal-restraint measure: the program was costing the State roughly $2 billion per year and was widely viewed as poorly targeted at higher-income homeowners. The cap excludes households above $250,000 AGI from all STAR benefits (Basic and Enhanced); there is no partial benefit at incomes above the cap.

How does the Alternative Veterans Exemption work?

RPTL § 458-a authorizes the Alternative Veterans Exemption: a stacked percentage exemption from assessed value for war-era veterans on owner-occupied property. Three components: (1) basic war-era service — 15% of assessed value; (2) combat-zone service — an additional 10% of assessed value (so a non-disabled combat veteran receives 25%); (3) service-connected disability — an additional 50% of the disability-rating percentage (a 30%-rated disabled veteran adds 15 percentage points; a 100%-rated disabled veteran adds 50 percentage points). Each taxing jurisdiction sets its own dollar maximum on the stacked exemption; a 50%-of-assessed-value cap is a commonly used reference figure. Most New York municipalities have adopted § 458-a (it is local-option but widely adopted); school-district adoption is less common, so the exemption frequently reduces municipal but not school tax. The veterans exemption has no income test.

What is the § 459-c Persons with Disabilities Exemption?

RPTL § 459-c authorizes a local-option exemption for owners with documented disability and household income below a locally-adopted ceiling. The structure mirrors the § 467 senior exemption: a sliding scale from 50% of assessed value at low incomes down to 5% at the top of the schedule. Documentation requirements include SSI, SSDI, VA disability, or Railroad Retirement Board disability award. § 459-c is local-option and not every municipality has adopted it; pull the locally-adopted schedule from the assessor. Unlike the veterans exemption, § 459-c does have an income test. An owner cannot claim both § 467 (senior) and § 459-c (disability) on the same property simultaneously — they pick whichever produces the larger benefit.

How does NYC's property-tax system differ from the rest of New York?

New York City uses an entirely separate property-tax system from the rest of the State. NYC properties are classified into four tax classes: Class 1 (1-3 family residential homes, the most common owner-occupied class), Class 2 (multi-unit residential including condos and co-ops), Class 3 (utility property), and Class 4 (commercial and industrial). Each class has its own assessed-value calculation, its own assessment ratio (Class 1 is assessed at 6% of market value; Class 2 at 45%), and its own annual cap on assessment increases (Class 1 is capped at 6% per year or 20% over 5 years; Class 2 condos / co-ops at 8% per year or 30% over 5 years). NYC properties qualify for STAR but the dollar amounts and mechanics differ from outside-NYC; the STAR-equivalent for NYC is delivered partly as a school-tax credit and partly through other channels. This calculator models the OUTSIDE-NYC system; NYC owners should consult the NYC Department of Finance directly for accurate figures.

How do I apply for STAR?

For Basic STAR, new homeowners register online with the New York Department of Taxation and Finance (tax.ny.gov/star) — registration is required only once; the State verifies income annually via your tax return and either issues the credit (post-2015 enrollees) or applies the exemption (pre-2015 enrollees) automatically. For Enhanced STAR, the application process is more involved: you must affirmatively apply to upgrade from Basic when you turn 65, and enroll in the Income Verification Program (IVP). The IVP authorizes the Department to verify income each year automatically — if you don't enroll, you must reapply annually with paper income documentation. The application is filed with your local assessor (Form RP-425-IVP) along with the Enhanced STAR application (Form RP-425-E). Deadline: March 1 of the tax year (for most jurisdictions; the so-called 'taxable status date' varies). Late applications can be filed with the assessor showing good cause.

When can I lose STAR?

Three common scenarios: (1) MOVING — STAR is property-specific; if you sell or move, you lose STAR on the old property and must register again at the new one (and pre-2015 status does not 'transfer' — a new registration after 2015 puts you on the credit track regardless of how long you held the prior property). (2) HOUSEHOLD INCOME EXCEEDING THE CAP — if your household AGI rises above $250,000 (Basic) or the annually-indexed Enhanced ceiling, you lose the benefit for that year; the State verifies income automatically via your tax return. (3) LOSING PRIMARY-RESIDENCE STATUS — if the property becomes a rental, second home, or vacant for an extended period, STAR is lost (the owner-occupancy requirement is checked at the taxable status date each year). Other losses: structural change of ownership without re-registering, conversion of the property to a non-residential use, or a successful audit finding income misreporting. The Department issues a STAR-ineligibility notice before removing the benefit.

Reviewed against NY Real Property Tax Law § 425 (STAR), § 467 (Senior Citizens), § 458-a (Alternative Veterans); NY Department of Taxation and Finance STAR portal; NY ORPTS administrative guidance

New York Property Tax & STAR Exemption Calculator

Q: Why doesn't my STAR show up on my school tax bill anymore?

Because of a 2015 structural change. Pre-2015 STAR enrollees receive STAR as a direct exemption on the school-tax bill — the bill is reduced by the STAR amount, and the school district is reimbursed by the State. Post-2015 enrollees receive STAR as a New York State income-tax CREDIT instead — a check from the State, typically mailed in mid-to-late September. The dollar value is identical; only the delivery mechanic changed. New buyers who purchased after 2015 default to the credit track. If you bought your home in 2017 and expected to see STAR on the tax bill, you're looking in the wrong place — check your mail for a State-issued STAR check, or your bank statement for a direct deposit if you opted in to electronic payment.

Model a New York residential property-tax bill under RPTL § 425 (STAR), § 467 (Senior Citizens), § 458-a (Alternative Veterans), and § 459-c (Persons with Disabilities). Determines Basic vs Enhanced STAR eligibility under the $250,000 household-income cap added by 2019 amendment and the annually-indexed Enhanced STAR ceiling ($107,300 for 2025, ~$108,800 for 2026), surfaces the post-2015 income-tax-credit mechanic vs the pre-2015 direct-exemption mechanic (same dollar value, different delivery), and computes the stacked § 458-a veterans exemption (15% basic + 10% combat + 0.5 × disability rating, capped at a representative local maximum of 50% of assessed value).

Calculator

Adjust the inputs below; the result updates instantly.

Property

Assessed value ($)

$300,000

Owner

Household AGI ($)

$150,000

Principal owner age

Primary residence?Whether the property is the owner's primary residence. STAR (Basic and Enhanced) requires owner-occupancy under RPTL § 425(3)(a)(ii). Set this to false for rental, second-home, or commercial property — those do not qualify for STAR.

War-era veteran?Whether the owner is a war-era veteran qualifying for the RPTL § 458-a Alternative Veterans Exemption. The basic benefit is 15% of assessed value. Most New York taxing jurisdictions have adopted § 458-a (it is local-option but widely adopted). School-district adoption is less common.

Combat-zone service?Whether the veteran served in a designated combat zone. Adds 10 percentage points to the § 458-a exemption — on top of the 15% basic, so a non-disabled combat veteran would receive 25% of assessed value as exemption (capped at the local maximum).

Service-connected disability rating (0-100)

Tax rates

School district tax rate (decimal)

0.02

Combined municipal tax rate (decimal)

0.015

STAR enrollment vintage

When did the owner first enroll in STAR? Pre-2015 enrollees receive STAR as a direct exemption reducing the school-tax bill. Post-2015 enrollees receive an equivalent NY State income-tax CREDIT (a check from the State, typically arriving in September). The dollar value is identical; the delivery mechanic differs. New owners who purchased after 2015 default to the credit track.

Tax year being computed

2,026

Total estimated annual property tax

9,900.00

Annual STAR benefit: $600.00
Annual veterans exemption benefit: $0.00
STAR assessed-value exemption: $30,000.00
STAR track: Basic STAR (RPTL § 425(2)(b)) — primary residence with household income ≤ $250,000.
Veterans exemption assessed value: $0.00
Taxable assessed value — school: $270,000.00
School district tax: $5,400.00
Municipal tax: $4,500.00
STAR delivery mechanic: Post-2015 STAR enrollee — the STAR benefit is delivered as a NY STATE INCOME-TAX CREDIT (a check from the State) rather than as a reduction on the school-tax bill. The dollar value is identical to the pre-2015 direct exemption; only the delivery mechanic differs. Look for the check in mid-to-late September each year.
Summary: This owner qualifies for Basic STAR under RPTL § 425(2)(b) — primary residence, household income $150,000 ≤ $250,000. The Basic STAR assessed-value exemption of $30,000 reduces school-district taxable value to $270,000. Annual school-tax savings from STAR: $600. On an assessed value of $300,000, the estimated annual property tax is $9,900 ($5,400 school + $4,500 municipal).

Tools to go with this

Buying or already own a New York residence? Need a methodical walkthrough of how STAR, the veterans exemption, and the § 467 senior exemption stack on your bill?

Fennec Press's New York real-estate bundle includes a STAR enrollment guide (Basic vs Enhanced, IVP enrollment, post-2015 credit mechanics), a per-jurisdiction veterans-exemption maximum table, a §°467 sliding-scale schedule for the most-populous New York counties, and a worked example of how the Long Island school-tax rate environment compounds against Westchester's.

Open Fennec Press New York real-estate bundle→

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How this calculator works

New York's residential property-tax system is the most fragmented in the United States. More than 1,000 distinct taxing jurisdictions — cities, towns, villages, counties, and school districts — each set their own assessment roll, equalization rate, and tax rate. School-district taxes are the largest single component of the bill for property outside New York City, typically running ~60% of total. That structural fact is why the headline state-level homeowner break — the STAR program — targets school taxes specifically rather than the whole bill.

This calculator models the four interlocking statutory regimes that produce the actual property-tax bill a New York residence owner pays each year: STAR (RPTL § 425), the Senior Citizens Exemption (§ 467), the Alternative Veterans Exemption (§ 458-a), and the Persons with Disabilities Exemption (§ 459-c). It targets the outside-NYC system; New York City uses an entirely different tax-class regime (Class 1, 2, 3, 4) with separate caps and exemption mechanics.

The New York property-tax structure

A New York homeowner's annual property-tax bill outside NYC is the sum of separate levies from each taxing unit that overlaps the parcel:

School district — usually 50%–65% of the total bill. School-district tax rates typically run 1.5%–3% of assessed value ($15–$30 per $1,000), with the heaviest rates on Long Island and in lower Westchester. STAR offsets school tax only.
County — typically 0.4%–0.8% of assessed value. County rates fund the county budget, social services, and (in some cases) the county portion of state Medicaid.
Town or city — typically 0.3%–0.6% of assessed value. Funds local government operations, highway, parks, courts.
Village (where the property is within an incorporated village) — typically 0.3%–0.5% of assessed value.
Special districts — fire, ambulance, lighting, sewer, water, library, refuse, sidewalk, business-improvement. Combined special-district levies can add 0.2%–0.5% of assessed value, varying widely by location.

A typical Long Island combined rate runs 3.0%–3.8% of assessed value — among the highest in the United States. Upstate New York combined rates are lower, typically 2.0%–2.8%. The headline percentage is misleading without context: New York assessed values are often a fraction of market value due to local equalization rates. A property with $300,000 of assessed value in a 25% equalization-rate jurisdiction has $1,200,000 of market value — and a 3% effective rate on the assessed value is 0.75% on the market value. This calculator works in assessed-value dollars; convert your own market-value estimate using your county's published equalization rate.

STAR — the headline state-level break

Real Property Tax Law § 425 — the School Tax Relief program, enacted in 1997 and amended many times since — is the single largest property-tax break available to most New York primary-residence owners. Two tracks:

Basic STAR (RPTL § 425(2)(b)):

$30,000 of assessed value exempted from school-district taxes only.
Eligibility: owner-occupied primary residence + household AGI ≤ $250,000.
No age requirement.
Dollar value depends on school-district rate. At 2% (typical Long Island), Basic STAR saves about $600 per year.

Enhanced STAR (RPTL § 425(4)):

Approximately $84,000 of assessed value exempted (varies by school district; the State publishes a per-district amount each year).
Eligibility: Basic STAR-eligible + age 65 or older + household income ≤ annually-indexed ceiling.
2025 income ceiling: $107,300. 2026 income ceiling (inflation-adjusted estimate): $108,800.
Requires enrollment in the Income Verification Program (IVP) for automatic annual renewal.
At 2% school rate, Enhanced STAR saves about $1,680 per year — nearly three times the Basic benefit.

The $250,000 income cap was added by 2019 amendment to RPTL § 425(3-a). Before 2019, Basic STAR had no income test. The cap was a fiscal-restraint move: the program was costing the State roughly $2 billion per year and was widely seen as poorly targeted. Households above $250,000 AGI receive no STAR benefit — there is no partial benefit, no sliding scale; you are either eligible or not.

Pre-2015 exemption vs post-2015 credit — same value, different delivery

A structural change that catches many homeowners off guard: pre-2015 STAR enrollees receive STAR as a direct exemption on the school-tax bill (the bill is reduced by the STAR amount, and the school district is reimbursed by the State). Post-2015 enrollees — anyone who registered for STAR on or after 2015 — receive STAR as a New York State income-tax credit instead. A check arrives from the State, typically in mid-to-late September. The dollar value is identical; the delivery mechanic differs.

A new buyer who purchased after 2015 and expects to see STAR on the tax bill is looking in the wrong place. The bill is the full school-tax amount; the STAR offset arrives by mail (or by direct deposit if the owner has opted in). The change does not affect Enhanced STAR eligibility, the income test, or the dollar amount — only the delivery channel.

The § 467 Senior Citizens Exemption (local option)

RPTL § 467 authorizes — but does not require — towns, cities, villages, counties, and school districts to grant a local-option senior-citizen exemption. The exemption is a sliding scale: 50% of assessed value at the lowest income tier (around $50,000 of household income), grading down to 5% at the top of the schedule (around $58,400, the 2025 statewide ceiling). Each adopting jurisdiction picks its own income tiers within the State framework.

Not every New York municipality has adopted § 467. Eligibility requires age 65+ and documented income; the § 467 exemption can stack with Enhanced STAR on the school portion, producing the deepest possible break for a low-income elderly homeowner. This calculator surfaces senior eligibility but does not enumerate the local sliding-scale schedule — pull the locally-adopted amounts from your assessor.

The § 458-a Alternative Veterans Exemption

RPTL § 458-a authorizes a stacked percentage exemption for war-era veterans on owner-occupied property:

Basic war-era service: 15% of assessed value.
Combat-zone service: additional 10% of assessed value.
Service-connected disability: additional 50% of the VA disability-rating percentage (a 30%-rated veteran adds 15 percentage points; a 100%-rated veteran adds 50 percentage points before the local cap).

Each taxing jurisdiction sets its own dollar maximum on the stacked exemption. We use 50% of assessed value as a representative ceiling in this calculator; pull the locally-adopted maximum from your assessor for precise figures. Most New York municipalities have adopted § 458-a (it is local-option but widely adopted). School-district adoption is less common — many school districts have not opted in, so the exemption frequently reduces municipal but not school tax. The veterans exemption has no income test.

A worked example — Long Island family, age 45, $150,000 income

A $300,000 assessed-value Long Island home (roughly $1,200,000 market value at a 25% equalization rate). Owner age 45, household AGI $150,000, no veteran, no disability. School-district rate 2.0%, combined municipal rate 1.5%.

STAR eligibility: primary residence + income ≤ $250,000 = qualifies for Basic STAR.
STAR exemption value: $30,000 (assessed-value carve-off from school).
Veteran exemption: $0.
Taxable school value: $300,000 − $30,000 = $270,000.
Taxable municipal value: $300,000 (STAR is school-only).
School tax: $270,000 × 0.02 = $5,400.
Municipal tax: $300,000 × 0.015 = $4,500.
Total annual tax: $9,900.
STAR benefit: $30,000 × 0.02 = $600 per year.

If this owner bought after 2015, the $5,400 school tax appears in full on the bill and the $600 STAR benefit arrives as a State-issued check in September.

A worked example — same home, age 68, $90,000 income

Same property, but the owner is 68 and household income is $90,000.

Enhanced STAR eligibility: age 65+ + income $90,000 ≤ $108,800 (2026 ceiling) = qualifies for Enhanced STAR.
STAR exemption value: $84,000.
Taxable school value: $300,000 − $84,000 = $216,000.
School tax: $216,000 × 0.02 = $4,320.
Municipal tax: $4,500.
Total annual tax: $8,820.
STAR benefit: $84,000 × 0.02 = $1,680 per year.

The Enhanced upgrade delivers an additional $1,080 per year over Basic STAR — meaningful enough that an owner who turns 65 and stays on Basic is leaving money on the table. The upgrade is not automatic; it requires affirmative application (Form RP-425-E) and IVP enrollment.

A worked example — same home, age 68, $200,000 income

Same property, but the elderly owner's household income is $200,000 (perhaps from a working spouse or retirement-account distributions).

Basic STAR eligibility: income ≤ $250,000 = qualifies for Basic STAR.
Enhanced STAR eligibility: income $200,000 > $108,800 = does NOT qualify for Enhanced even though age 65+.
STAR exemption value: $30,000 (Basic, not Enhanced).
School tax: ($300,000 − $30,000) × 0.02 = $5,400.
Total annual tax: $9,900.
STAR benefit: $600 per year.

Income above the Enhanced ceiling but below the $250,000 Basic ceiling produces this exact pattern: still on Basic, not on Enhanced. The two ceilings are independent.

A worked example — same home, age 45, $260,000 income

Household AGI of $260,000 — just over the Basic STAR cap.

STAR eligibility: income $260,000 > $250,000 = NO STAR.
School tax: $300,000 × 0.02 = $6,000.
Municipal tax: $4,500.
Total annual tax: $10,500.
STAR benefit: $0.

The $250,000 cap is a hard cliff — no partial benefit. A household earning $250,001 pays exactly $600 more in school tax per year than one earning $250,000, all else equal.

A worked example — $400,000 Westchester, combat vet, 30% disabled

A $400,000 assessed-value Westchester home, owner is a war-era combat veteran with 30% service-connected disability rating. School-district rate 2.0%, combined municipal rate 1.5%. Assume not the primary residence for this scenario (illustrating the veterans exemption in isolation; if also primary residence, STAR would stack on top per the rules above).

Veteran exemption rate: 15% (basic) + 10% (combat) + 15% (30 × 0.5 disability) = 40% of assessed value.
Veteran exemption value: $400,000 × 0.40 = $160,000 (under the 50% cap — uncapped).
Taxable school value: $400,000 − $160,000 = $240,000.
Taxable municipal value: $400,000 − $160,000 = $240,000.
School tax: $240,000 × 0.02 = $4,800.
Municipal tax: $240,000 × 0.015 = $3,600.
Total annual tax: $8,400 (versus $14,000 without any exemption).
Veterans benefit: $160,000 × (0.02 + 0.015) = $5,600 per year.

A 100%-rated disabled combat veteran on the same property would compute 15% + 10% + 50% = 75%, capped at the 50% local maximum — producing $200,000 of exemption and $7,000 of annual savings. The cap matters most for severely disabled veterans on high-assessed-value property; for lower disability ratings the stacked exemption rarely reaches the cap.

New York City — a separate system

NYC uses an entirely different property-tax system. Properties are classified into four tax classes:

Class 1: 1-3 family residential homes. Assessed at 6% of market value. Capped at 6% per year or 20% over five years.
Class 2: multi-unit residential including condos and co-ops. Assessed at 45% of market value. Capped at 8% per year or 30% over five years.
Class 3: utility property.
Class 4: commercial and industrial.

STAR exists in NYC but the dollar amounts and delivery mechanics differ from the outside-NYC system. This calculator does not model the NYC system; NYC owners should consult the NYC Department of Finance directly.

Common errors

Four mistakes turn up routinely in New York property-tax math:

Assuming all STAR appears on the tax bill. Post-2015 enrollees receive STAR as a state-issued check, not as a reduction on the bill. New owners who bought after 2015 should expect to see the full school-tax amount on the bill and look elsewhere for the offset.
Missing the $250,000 income cap. Pre-2019 STAR had no income test for Basic; many older homeowners (or their tax preparers) operate from outdated assumptions. The cap is a hard cliff — no partial benefit above $250,000.
Miscalculating the Enhanced STAR threshold. The Enhanced ceiling ($107,300 for 2025; ~$108,800 for 2026) is much lower than the Basic $250,000 cap. An owner age 65+ with $150,000 of income gets Basic STAR but not Enhanced — many people assume Enhanced is automatic at 65.
Forgetting that STAR is school-only. STAR reduces school-district tax but not county, town, village, or special-district tax. A $30,000 Basic STAR exemption at a 2% school rate is $600; the same exemption applied (incorrectly) to the full combined 3.5% rate would be $1,050 — overstating the benefit by 75%.

What this calculator does not do

This is a planning and screening tool. It does not:

Substitute for STAR registration. Register at tax.ny.gov/star — the State verifies eligibility and either issues the credit or applies the exemption.
Compute the § 467 senior-exemption local schedule. The sliding-scale tiers vary by municipality; the calculator surfaces age 65+ eligibility but does not enumerate the local schedule.
Model NYC property tax. NYC uses an entirely separate Class 1/2/3/4 system with its own assessment ratios, caps, and STAR-equivalent mechanics. NYC owners should consult NYC DOF directly.
Apply equalization rates. All math is in assessed-value dollars. Convert market-value estimates to assessed value using your county's published equalization rate before running the calculator.
Enumerate per-jurisdiction veterans-exemption maximums. The 50%-of-assessed-value cap used here is a representative ceiling; your locality's adopted maximum may differ.

How this page is maintained

The STAR program is amended frequently — the $250,000 income cap was added in 2019, the post-2015 credit mechanic in 2015, and Enhanced STAR income ceilings are indexed annually. We monitor New York Department of Taxation and Finance notices and Real Property Tax Law amendments each session and refresh the calculator within 30 days of any enacted change. The Enhanced STAR ceiling, in particular, ticks up modestly each year — the 2026 estimate of $108,800 in this calculator will be updated to the State's published figure as soon as it is released.

Last reviewed: 2026-05-15 against NY Real Property Tax Law § 425 (STAR), § 467 (senior), § 458-a (veterans), and § 459-c (disability).

FAQ

Common questions

Edge cases and clarifications around new york property tax & star exemption calculator.

STAR — School Tax Relief — is a New York State program under Real Property Tax Law § 425 that reduces school-district property tax for owner-occupied primary residences. Enacted in 1997 and amended repeatedly since, STAR has two tracks: Basic STAR (a $30,000 assessed-value exemption from school taxes, available to owners with household AGI ≤ $250,000) and Enhanced STAR (a larger exemption — approximately $84,000 of assessed value, varies by school district — available to owners 65 or older with household income under an annually-indexed ceiling). STAR applies only to school-district taxes, not municipal (county, town, village, or special-district) taxes. The annual dollar benefit depends on the school-district tax rate: at a typical Long Island rate of 2% of assessed value, Basic STAR saves about $600 per year and Enhanced STAR about $1,680.

Resources

Links marked sponsoredmay earn The Fennec Lab a commission. They do not affect the calculator's output. See disclosures.

NY Department of Taxation and Finance — STAR Program — official STAR portal — Basic vs Enhanced, registration, income limits, credit mechanics
NY Real Property Tax Law § 425 (STAR) — School Tax Relief program — Basic and Enhanced STAR statutory text
NY Real Property Tax Law § 467 (Senior Citizens Exemption) — local-option senior-citizen property-tax exemption (sliding scale, age 65+)
NY Real Property Tax Law § 458-a (Alternative Veterans Exemption) — stacked veterans exemption: 15% basic + 10% combat + 0.5 × disability rating
NY Real Property Tax Law § 459-c (Persons with Disabilities Exemption) — local-option disability property-tax exemption (sliding scale)
NY Office of Real Property Tax Services (ORPTS) — NY administrative guidance, equalization rates, assessment-roll publications
NYC Department of Finance — Property Tax Classes — NYC tax classes (1, 2, 3, 4) and the separate NYC property-tax system