The STAR Program (School Tax Relief) is a New York State property tax benefit that reduces the amount of school district property taxes eligible homeowners must pay on their primary residence. It’s administered through the New York State Department of Taxation and Finance.
There are two main types of STAR benefits:
1. Basic STAR
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Available to all owner-occupied primary residences regardless of age.
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Must have combined household income of $500,000 or less to qualify for the STAR credit.
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Applies to the first portion of the home’s value (for 2025-26 about $30,000).*
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New homeowners and applicants usually receive this benefit as a STAR credit — a check or direct deposit from the state that homeowners use toward their school taxes.
Note: Star exemptions (direct school tax bill reductions) still exist for people who had them before 2015 and may continue but are no longer open to new applicants.
2. Enhanced STAR
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Intended for senior homeowners (age 65 or older).
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Has a lower income limit (for the 2025-26 school year roughly $107,300 or less federal adjusted gross income).
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Offers a larger benefit than Basic STAR.
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Enhanced STAR applicants must also enroll in the Income Verification Program (IVP), and the benefit amount and eligibility are verified each year.
Nassau and Suffolk County STAR Details
The STAR program itself is state-wide — the types and eligibility rules (Basic STAR and Enhanced STAR) are the same in Nassau and Suffolk as in other parts of New York.
However, a few region-specific points you should know:
Local Delivery and Payment (Long Island Focus)
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Nassau and Suffolk homeowners are among the first counties where the state piloted STAR credit direct deposit, so check enrollment options if you prefer direct deposit over paper checks.
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In Nassau and Suffolk, many residents receive their STAR benefit as a check or direct deposit from New York State — particularly if they registered for the STAR credit.
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Some long-time residents may still receive STAR as a reduction on the actual school tax bill (STAR exemption) if they were enrolled before the 2015 change; newer applicants won’t receive exemptions but instead get a state credit.
Actual Benefit Amounts (Examples)
STAR savings vary by locality (municipal classifications, equalization rates, school district tax rates). For the 2025–2026 school year:
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Nassau County municipalities have varied exemption amounts for both Basic and Enhanced STAR — for example, around $70,320 (Basic) and $201,820 (Enhanced) in the City of Glen Cove, with many smaller exemption amounts in other towns.
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Suffolk County municipalities also show distinct exemption amounts — e.g., around $4,600 (Basic) and $13,190 (Enhanced) in Riverhead, with other amounts varying by town.
These figures reflect how much of the property’s full value is exempt from school taxes if you hold an exemption status — but credit amounts you receive from the state may differ and are based on income, school tax rates, and specific district/local calculations.
How to Apply / Register
To receive STAR credit:
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Register with the New York State Tax Department online at www.tax.ny.gov/star or by phone (518-457-2036).
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You typically only need to register once for STAR credit, and as long as you remain eligible, you’ll receive the benefit annually.
If you already have an existing STAR exemption from before 2015, you generally continue to receive it unless you change ownership — but you need to keep your registration up to date with the assessor.