The School Tax Relief (STAR) Program was proposed by Governor Pataki and passed by the Legislature in 1997. STAR provides a partial exemption from school property taxes for owner-occupied, primary residences such as one, two and three family houses, condominiums, cooperative apartments and manufactured home (also known as mobile homes in Real Property Tax Law).
Senior Citizens aged 65 or older
Senior Citizens who own their home and it is their primary residence may be eligible for the Enhanced STAR exemption.
Owner Occupied Primary Residences
Virtually all other owner occupied primary residences are eligible for the Basic STAR exemption.