The STAR (School Tax Relief) Program grants a partial exemption from school taxes for owner-occupied, primary residences.  Proof of residence and ownership may be required by the Assessor.  You are eligible for Basic STAR if you are the homeowner, under age 65, live on your property and have an adjusted income below $500,000.  You may also be eligible if you are age 65 and over and your 2010 adjusted gross income is above $79,050 and below $500,000.  Seniors age 65 and over with a 2010 adjusted gross income of $79,050 or less are eligible for the Enhanced STAR.  Proof of age and income must be provided when you first apply.  Proof of income is needed upon annual renewal.  New YorkState’s Optional Income Verification program automatically renews this exemption for seniors who file a New YorkState income tax return.

The Senior Citizens’ Partial Real Property Tax Exemption offers an exemption on property taxes to low-income property owners age 65 and over.  The reduction is applied to both school and property tax bills.  To qualify, you must meet income guidelines set by your county, city, town or village.  Each municipality establishes its own maximum income limit and exemptions are based on a sliding scale.  Proof of age, unadjusted or gross income for 2011 and ownership is required when you apply during the application period of January 1 – March 1 of 2012.  Proof of current 2011 income is needed for renewal applications in the same period.

To receive the Enhanced STAR Exemption or the Senior Citizens’ Partial Real Property Tax Exemption, you must complete applications with your local Assessment office each year between January 1 and March 1.  If you receive the Senior Citizens’ Real Property Tax Exemption, you automatically qualify for the Enhanced STAR. 

For information, call your local Assessment Office or the Senior Resource Line at Office for Aging, 778-2411.