The Enhanced STAR income limit for 2024 is $98,700. The Enhanced STAR income limit is $107,300 or less for the 2025-2026 school year. Eligibility is based on the income tax year from two years prior.

The STAR benefit applies only to school district taxes. It doesn’t apply to county, town, or city taxes, except in the cities of New York, Buffalo, Rochester, Yonkers, and Syracuse.  In those five cities, the exemption is applied partly to city taxes and partly to school taxes.

Senior citizens receiving STAR may also be eligible for the senior citizens exemption. See Senior citizens exemption to learn more.

See NYS STAR Info

See our STAR Resource Page

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