ENHANCED STAR EXEMPTION Program
Changes for School Taxes in 2026
Posted on: August 14, 2025 - 2:47pm
As part of the 2025–2026 New York State Budget, the STAR program has been simplified to
make it easier for seniors to receive the Enhanced STAR exemption.
What’s New?
• No More Applications for Some Homeowners:
If you’ve been receiving the Basic STAR exemption since 2015, you no longer need to submit a new application to upgrade to Enhanced STAR when you turn 65 or if you’ve had an ownership change. Instead, the New York State Office of Real Property Tax Services (ORPTS) will automatically notify local assessors when a Basic STAR recipient becomes eligible for Enhanced STAR.
• No More Applications for Some Homeowners:
If you’ve been receiving the Basic STAR exemption since 2015, you no longer need to submit a new application to upgrade to Enhanced STAR when you turn 65 or if you’ve had an ownership change. Instead, the New York State Office of Real Property Tax Services (ORPTS) will automatically notify local assessors when a Basic STAR recipient becomes eligible for Enhanced STAR.
• New Income Limit for 2026:
To qualify for the Enhanced STAR exemption in 2026, your 2024 adjusted gross income (AGI) must be
$110,750 or less for all owners and resident spouses combined.
Who Qualifies?
You may be eligible for Enhanced STAR if:
• You are receiving the Basic STAR exemption on your property,
• At least one owner will be 65 years of age by December 31, 2026, and
• Your 2024 AGI is $110,750 or less.
What Should You Do?
If you already receive the Basic STAR exemption and meet these criteria, you don’t need to do
anything — the State will notify our office when you become eligible for Enhanced STAR.