Money & taxes · Homeowners
Basic STAR is the regular benefit. Enhanced STAR adds age and income rules. The first job is to learn whether the home has the state credit or an older exemption, because those two paths do not look the same on the tax bill.
The ordinary answer
Usually, STAR is worth checking when you own and live in your New York home. Basic STAR is the regular benefit. Enhanced STAR is for eligible older owners. Newer homeowners usually register for the credit; some longtime homeowners still have an exemption on the tax bill.
The credit generally uses a $500,000 income limit; the older exemption uses $250,000.
The home must be an owner-occupied primary residence. The exemption program is closed to new applicants, so a new homeowner normally registers for the credit.
State STAR exemption-program rules ->Age and income both matter.
For the 2026-2027 school year, the income limit is $110,750. For 2027-2028, it is $113,550. The age rule is generally measured by whether an eligible owner reaches 65 by December 31 of the benefit year.
State STAR eligibility rules ->Use the program's income definition, not take-home pay.
The state starts with federal adjusted gross income, subtracts the taxable part of IRA distributions, and generally looks back two tax years. Resident owners and their spouses can count in the total.
State STAR income definition ->The credit comes from the state; the exemption reduces the taxable value used on the bill.
For the credit, ownership on July 1 generally controls the benefit year. A seller's exemption can still appear on the first bill after a sale, but it is not the buyer's continuing benefit.
State comparison of STAR benefit types ->The state's calculation is more than the STAR base times the school rate.
Equalization or assessment level, a sales-price factor, prior-year amounts, recalculation rules, and maximum savings can all change the final credit or exemption.
State STAR calculation steps ->Ordinary example
If the home is the owner's primary residence, the common age and income gates may be open for 2026-2027. The checker shows $1,947 only as an $88,500 base-times-rate illustration. The state's capped calculation determines the actual benefit.
What changes the answer
Do this next
Checker
This checks the common primary-home, income, and age gates. It cannot confirm eligibility or reproduce the state's benefit calculation, which also uses local assessment data, prior-year amounts, and caps.
Basic STAR first gate
Common rules look possible
This check uses the newer STAR credit income cap. Use combined resident-owner and spouse income. Older exemption applicants also face a lower exemption income cap of $250,000.
Base-times-rate illustration: $660
Enhanced STAR first gate
Common rules look possible
Enhanced STAR generally needs one owner who lives at the property to be 65 by December 31 of the benefit year, plus qualifying resident-owner and spouse income. The selected income limit is $110,750.
Base-times-rate illustration: $1,947
If you are buying a home, ask whether the seller's old STAR benefit will stay, change, or disappear after the sale. A long-time owner may have an exemption on the tax bill, while you may need to register for a credit after you buy. That detail can make two nearly identical bills look different.
Starting with 2026 benefits, the Tax Department says it will automatically move otherwise eligible Basic STAR credit and exemption recipients to Enhanced STAR when one resident owner reaches 65. You should still keep the ownership and income information current and check the Homeowner Benefit Portal if the expected benefit does not appear.
Official sources
Reviewed July 2026. STAR rules, income limits, and local treatment can change; confirm your current status with the state before relying on a number.
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