Important information about the School Tax Assessment Relief Program

STAR CREDIT vs STAR EXEMPTION
The STAR exemption is a reduction of tax on a homeowner's school tax bill, not an amount the state can issue to a homeowner. The STAR credit can be issued by check or direct deposit by the state instead of an exemption amount off the school tax bill.

It is possible for a homeowner's STAR credit to fluctuate. It can increase and decrease based on your school district. However, if a homeowner is receiving the STAR exemption off their school tax bill instead of the check/direct deposit then that can never increase, it can only decrease. The reason is based on the calculation of the STAR rebate.

The amount of the STAR credit can differ from the STAR exemption savings because, by law, the STAR credit can increase by as much as 2% each year, but the value of the STAR exemption savings cannot increase. 

We recommend going to THE STAR RESOURCE CENTER. The state has a helpful website, and it also has a table that displays the final STAR credits and STAR exemption savings that homeowners received in 2023. The amounts vary by municipality and school district.

IMPORTANT THINGS TO REMEMBER IF YOU SWITCH TO STAR CREDIT

• You will receive your STAR benefit as a check or direct deposit from NYS
• You will no longer receive the STAR exemption on your school tax bill
• You cannot switch back to the STAR exemption.

Both the STAR exemption savings and the STAR credit can drop from year to year. For example, if you switch to the STAR credit from the exemption, the amount of your first STAR credit could be less than
your STAR exemption savings in the prior year, but this is not the result of making the switch. If you had not switched, the amount of your exemption would also have dropped.

If you switch and you pay school taxes through a mortgage escrow account, you may want to contact the mortgage lender or its agent to tell them you've switched to the STAR credit from the STAR exemption. The Tax Department cannot tell you the STAR credit or exemption savings amounts prior to school districts issuing tax bills, because local school tax rates are necessary to calculate the credit and exemption savings. The school tax rates are not calculated until shortly before school tax bills are issued.

The state annually updates the STAR credit amounts and exemption savings figures on this schedule:

NASSAU COUNTY
NOVEMBER

SUFFOLK COUNTY
DECEMBER

Return