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Taxes
Property tax relief for seniors in New York
New York has 3 programs that can lower property taxes for older adults: Enhanced STAR (School Tax Relief), Senior Citizens Exemption and Real Property Tax Credit (Form IT-214). Each one has its own rules and deadline.
Enhanced STAR (School Tax Relief)
Enhanced STAR is New York's larger school tax break for homeowners 65 and older. Most people now get it as a yearly check or direct deposit from the state Tax Department, worked out on the first $88,500 of the home's value for the 2026-2027 school year. You register once, and the state checks your eligibility every year.
How to apply
- In person
- No office visit is needed. Register once through the Homeowner Benefit Portal in an Individual Online Services account on the Tax Department's website.
Applying is free. Nobody should charge you to apply.
Apply on the official siteWho may qualify
| Age (from 2026) | At least one owner who lives in the home is 65 or older by December 31 of the benefit year |
|---|---|
| Income limit for 2026 benefits (based on 2024 income) | $110,750 or less |
| Income limit for 2027 benefits | $113,550 or less |
| Home | You may qualify if you own the home and it is your primary residence on July 1 of the benefit year |
| Whose income counts | Federal adjusted gross income minus taxable IRA distributions, for owners who live there and their spouses only |
Source: New York State Department of Taxation and Finance (source 1)
What you may get
| Home value the benefit is worked out on, 2026-2027 school year | The first $88,500 of your home's value (Basic STAR uses the first $30,000) |
|---|---|
| Home value the benefit is worked out on, 2027-2028 school year | The first $91,700 of your home's full value |
| How it is paid | A check or direct deposit before your school taxes are due. The STAR credit can rise by up to 2% a year. |
| Taxes it covers | School district taxes only, except in New York City, Buffalo, Rochester, Yonkers and Syracuse, where it is split between city and school taxes |
Source: New York State Department of Taxation and Finance (source 4)
Dates, renewals and waiting lists
| When to register | As soon as the home becomes your primary residence. The state accepts a registration up to three years after the income tax filing deadline for that year. |
|---|---|
| Renewal | No yearly application. The state reviews your eligibility every year and moves you from Basic to Enhanced STAR on its own when an owner turns 65. |
Source: New York State Department of Taxation and Finance (source 5)
How New York is different
Where New York's rules differ from the federal rules for Property tax relief for seniors.
- New homeowners get STAR as a state check (the STAR credit), not a cut on the tax bill. The older STAR exemption is closed to new buyers.
- Since 2026, only one resident owner needs to be 65, and the upgrade from Basic to Enhanced STAR is automatic
- Since 2025, people who don't file income tax returns may stop sending income proof after proving eligibility three years in a row
Source: New York State Department of Taxation and Finance (source 1)
Good to know
- Renters: STAR is only for owners who live in the home. Houses, condos, co-op apartments, manufactured homes and farm houses can qualify.
- If you have had the STAR exemption on your tax bill since 2015, you can keep it for the same home.
- A married couple can get only one STAR benefit, however many homes they own.
- Seniors with STAR may also qualify for the separate senior citizens exemption from their town, city or school district.
Source: New York State Department of Taxation and Finance (source 1)
Senior Citizens Exemption
Many New York counties, cities, towns, villages and school districts cut the taxable value of a senior's home by up to 50%. You may qualify if you are 65 or older and your income is under the limit your community sets, which can be as high as $50,000 for the full 50% cut. You apply with your local assessor, usually by March 1.
How to apply
- In person
- File Form RP-467 with your town or city assessor; renewals use Form RP-467-Rnw. In New York City, apply to the NYC Department of Finance for the Senior Citizen Homeowners' Exemption (SCHE).
Who may qualify
| Age | 65 or older. If a married couple or siblings own the home, only one needs to be 65. |
|---|---|
| Income limit for the 50% exemption | Set by each community, anywhere from $3,000 to $50,000 |
| Optional sliding scale, where a community uses the $50,000 limit | A smaller exemption with income under $55,700 (20%), $57,500 (10%) or $58,400 (5%) |
| Home | You may qualify if you have owned the home at least 12 months in a row before applying (unless you had the exemption on your last home) and it is your legal residence |
| School-age children | Usually not available if a child living with you attends public school, unless the school district allows it |
Source: New York State Department of Taxation and Finance (source 7)
What you may get
| Exemption | Up to 50% off your home's taxable assessment |
|---|---|
| Optional larger exemption, where a community uses the $50,000 limit | Up to 65% off with income under $47,000 |
Source: New York State Department of Taxation and Finance (source 7)
Dates, renewals and waiting lists
| Application deadline | March 1 in most communities. Some cities and counties use other dates, so confirm with your assessor. |
|---|---|
| Renewal | Renewals are filed on Form RP-467-Rnw with your assessor. Some communities allow late renewals. |
Source: New York State Department of Taxation and Finance (source 7)
How New York is different
Where New York's rules differ from the federal rules for Property tax relief for seniors.
- Each county, city, town, village and school district decides whether to offer it and sets its own income limit
- Can be received along with Enhanced STAR
- Income counts Social Security even when it isn't taxable, but leaves out IRA distributions unless your community counts them
Source: New York State Department of Taxation and Finance (source 7)
Good to know
- Renters: this exemption is for owners. Where a community allows it, co-op shareholders get it as lower maintenance fees, and owners of manufactured homes in a park get a matching rent reduction.
- Some communities allow the exemption if you turn 65 after the March 1 status date but by December 31.
- If you buy a home after the deadline, you can apply up to 30 days after the purchase.
Source: New York State Department of Taxation and Finance (source 7)
Real Property Tax Credit (Form IT-214)
New York's Real Property Tax Credit is a small refundable credit for homeowners and renters with low incomes. If you, your spouse or a dependent is 65 or older, it can be worth up to $375 a year. You claim it on Form IT-214, even if you don't otherwise need to file a state tax return.
How to apply
- By mail
- File Form IT-214 with your New York State income tax return, or file it by itself to get a refund if you don't have to file a return.
Who may qualify
| Age | Any age. The larger credit applies if you, your spouse or a dependent is 65 or older. |
|---|---|
| Income limit (tax years 2025 and later) | Federal adjusted gross income of $18,000 or less |
| Home | You may qualify if you lived in the same New York home for six months or more and were a New York resident all year |
| Value of all real property you own | $85,000 or less |
| Rent limit for renters | Average monthly household rent of $450 or less, not counting heat, gas, electricity, furnishings or board |
Source: New York State Department of Taxation and Finance (source 8)
What you may get
| Most the credit can be, household with someone 65 or older | $375 |
|---|---|
| Most the credit can be, everyone under 65 | $75 |
Source: New York State Department of Taxation and Finance (source 8)
Dates, renewals and waiting lists
| When to claim | With your state income tax return. You can still claim past years: 2023 by April 15, 2027, and 2024 by April 17, 2028. |
|---|---|
| Renewal | Claim it each year on a new Form IT-214 |
Source: New York State Department of Taxation and Finance (source 8)
How New York is different
Where New York's rules differ from the federal rules for Property tax relief for seniors.
- Open to renters as well as homeowners
- Refundable: if the credit is more than the tax you owe, you get the difference as a refund
Source: New York State Department of Taxation and Finance (source 8)
Good to know
- Renters: you may qualify if your household's average rent is $450 a month or less, not counting heat, gas, electricity, furnishings or board.
- You can't claim it if your home is completely exempt from property tax or if someone can claim you as a dependent.
Source: New York State Department of Taxation and Finance (source 8)
Free help
Free help with this in New York
New York State Office for the Aging (NYSOFA)
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in New York
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- North Carolina
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- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- New York State Department of Taxation and Finance, STAR eligibility (official government site). Checked Oct 28, 2026.
- New York State Department of Taxation and Finance, It's getting easier to qualify for STAR (official government site). Checked Oct 28, 2026.
- New York State Department of Taxation and Finance, Types of STAR (official government site). Checked Oct 28, 2026.
- New York State Department of Taxation and Finance, Calculating STAR exemptions and credits (official government site). Checked Oct 28, 2026.
- New York State Department of Taxation and Finance, STAR frequently asked questions (official government site). Checked Oct 28, 2026.
- New York State Department of Taxation and Finance, Register for School Tax Relief (STAR) or update your STAR registration (official government site). Checked Oct 28, 2026.
- New York State Department of Taxation and Finance, Senior citizens exemption (official government site). Checked Oct 28, 2026.
- New York State Department of Taxation and Finance, Real property tax credit (official government site). Checked Oct 28, 2026.
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