The Homestead Exemption in New York
Who qualifies for the New York homestead property tax exemption, how much it saves, and how and when to apply.
Short answer: New York's main relief for an owner-occupied primary residence is the School Tax Relief (STAR) program, which applies to school taxes. NYS Dept. of Taxation and Finance, STAR eligibility
| Homestead exemption | New York's main relief for an owner-occupied primary residence is the School Tax Relief (STAR) program, which applies to school taxes. Basic STAR has no age requirement: the property must be owned by the applicants and be the primary residence of an eligible owner, and combined income of resident owners and spouses must be $500,000 or less for the STAR credit (a check or direct deposit to pay school taxes) or $250,000 or less for the STAR exemption (a reduction on the school tax bill). The STAR exemption is no longer available to new homeowners, who receive the credit instead. For 2026 benefits, income is based on 2024 tax returns. |
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| How to apply | Register for the STAR credit with the NYS Tax Department through an Individual Online Services account (Services > Real property tax > Homeowner Benefit Portal > Register), with owner names and Social Security numbers, the school district, purchase date and 2024 income information. You do not need to re-register each year unless ownership changes, but you should update or close your registration when circumstances change. Local exemptions (senior, veterans, disability) are applied for with the local assessor. |
| Application deadline | There is no formal STAR credit registration deadline; register as soon as the home becomes your primary residence, and the credit is issued before the school tax bill is due. Local exemption applications are due by the taxable status date, which in most communities is March 1 (confirm with the assessor). March 1 statement: https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm |
More New York property tax & homestead exemptions
- Senior, Veteran and Disability Property Tax Relief in New York
- Appealing Your Property Tax Assessment in New York
- All New York property tax & homestead exemptions rules
FAQ
What is the homestead exemption in New York?
New York's main relief for an owner-occupied primary residence is the School Tax Relief (STAR) program, which applies to school taxes. Basic STAR has no age requirement: the property must be owned by the applicants and be the primary residence of an eligible owner, and combined income of resident owners and spouses must be $500,000 or less for the STAR credit (a check or direct deposit to pay school taxes) or $250,000 or less for the STAR exemption (a reduction on the school tax bill). The STAR exemption is no longer available to new homeowners, who receive the credit instead. For 2026 benefits, income is based on 2024 tax returns.
How do you apply for a homestead exemption in New York?
Register for the STAR credit with the NYS Tax Department through an Individual Online Services account (Services > Real property tax > Homeowner Benefit Portal > Register), with owner names and Social Security numbers, the school district, purchase date and 2024 income information. You do not need to re-register each year unless ownership changes, but you should update or close your registration when circumstances change. Local exemptions (senior, veterans, disability) are applied for with the local assessor.
When is the deadline to apply for a homestead exemption in New York?
There is no formal STAR credit registration deadline; register as soon as the home becomes your primary residence, and the credit is issued before the school tax bill is due. Local exemption applications are due by the taxable status date, which in most communities is March 1 (confirm with the assessor).
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.