NY · Flat dollar exemption

New York homestead exemption

Main exemption: $30,000 off market valueSchool district taxes (partly city taxes in New York City, Buffalo, Rochester, Yonkers and Syracuse)
Filing deadline: Not in our data
Own and live there by: July 1
Renewal: Renews automatically
Where to file: NYS Department of Taxation and Finance (STAR credit); local assessor (other exemptions)

New York's version of a homestead exemption is the School Tax Relief (STAR) program, which is based on the first $30,000 of your home's full value for school taxes (Basic STAR), with a larger Enhanced STAR for seniors 65+. New homeowners get it as a STAR credit check or deposit from the state, and Basic STAR requires household income of $500,000 or less. Register once with the NYS Department of Taxation and Finance; separate senior, disability and veterans exemptions are local options filed with your assessor.

Last verified November 4, 2026 · Sources

How much the New York exemption is worth

Basic STAR is based on the first $30,000 of the full value of an owner-occupied primary residence. Homeowners who bought after 2015 receive it as a credit payment rather than a reduction on the tax bill.

$30,000 off market value · applies to school district taxes (partly city taxes in new york city, buffalo, rochester, yonkers and syracuse) · source

Who qualifies

The home is your primary residence and you own it.
Combined income of resident owners and spouses is $500,000 or less for the STAR credit ($250,000 or less to keep the older STAR exemption).
To get the credit for a given year, you must own the home and live in it as your primary residence as of July 1.
You may receive either the STAR credit or the STAR exemption, not both.

Deadline and renewal

Register for the STAR credit as soon as the home becomes your primary residence. The state accepts registration up to three years from the income tax filing deadline for the year covered; local senior, disability and veterans exemptions are usually due March 1 to your assessor.

You register for STAR once and receive the credit each year while you remain eligible.

If you missed the deadline

STAR credit registration is accepted up to three years from the income tax filing deadline for the year covered; for example, the 2024 credit can be claimed by April 15, 2028. Source.

Extra breaks for seniors, veterans and disabled owners

New York additional homestead exemptions
Who	Program	Amount	Details
Seniors	Enhanced STAR (65+)	$91,700 off market value	For homeowners 65+ with income of $110,750 or less (2026-27) or $113,550 or less (2027-28). It is based on the first $91,700 of full value for the 2027-2028 school year. Source
Seniors	Senior citizens exemption (local option)	50% of value	Localities may cut the taxable assessment of a 65+ homeowner's home by up to 50%. Each locality sets an income limit between $3,000 and $50,000, with optional sliding scales above that. Source
Veterans	Alternative and Cold War veterans exemptions (local option)	Not in our data	Counties, cities, towns, villages and school districts may offer partial exemptions to wartime, expeditionary-medal and Cold War veterans. Ask your assessor whether they are offered. Source
Veterans	Permanently and totally disabled veterans (local option)	Not in our data	Municipalities may offer a full exemption on the primary residence of a veteran the VA rates permanently and totally disabled from service. It applies to rolls with taxable status dates on or after October 1, 2026. Source
Disabled owners	Persons with disabilities and limited incomes (local option)	50% of value	Localities may reduce the assessed value of a disabled owner's residence by up to 50%, with a local income limit between $3,000 and $50,000. You cannot also get the senior citizens exemption. Source
Surviving spouses	Surviving spouse keeping Enhanced STAR	Not in our data	A surviving spouse can keep an existing Enhanced STAR benefit if at least 62 by December 31 of the year the age-eligible spouse died. Source

Law: N.Y. Real Property Tax Law §425

New York county guides

Local offices, online filing links and local amounts for 7 counties, largest first.

Frequently asked questions

I just bought a home. Can I get the STAR exemption on my tax bill?

No. The STAR exemption is closed to anyone who bought after 2015; new owners register for the STAR credit, a check or direct deposit.

When should I register for STAR?

As soon as the home becomes your primary residence. Registration is accepted for up to three years after the income tax filing deadline for the year covered.

Do I need to re-register each year?

No. You register once and the state sends the credit each year while you remain eligible.

When are local senior and veterans exemptions due?

In most communities the deadline is March 1, filed with your assessor; confirm the date locally.

Do I have to reapply for the homestead exemption in New York every year?