New York Senior Property Tax Guide (2026)
Last Updated: April 2026
New York seniors benefit from two main programs: Enhanced STAR (a state school tax credit) and the Senior Citizens Exemption (RP-467). Both can be used together for maximum savings.
New York Senior Property Tax Programs
| Program | Benefit | Age / Income Limit | Form |
|---|---|---|---|
| Enhanced STAR | School tax credit check (~$600–$1,500) | 65+, income <$107,300 | Register at tax.ny.gov |
| Senior Citizens Exemption | Up to 50% assessed value reduction | 65+, income <$29,000–$37,400 | RP-467 |
| Basic STAR | School tax credit (~$300–$700) | All homeowners, income <$500,000 | Register at tax.ny.gov |
Enhanced STAR Program
Enhanced STAR is a state-funded school property tax credit for New York homeowners who are 65 or older and have combined household income under $107,300. Since 2019, it is delivered as an annual check from the New York State Tax Department rather than a direct exemption from your tax bill.
To receive Enhanced STAR, register once at the New York State Tax Department website (tax.ny.gov). The state verifies your income through your tax return each year and mails you a check if you qualify. You do not need to reapply annually — but you must continue filing a New York tax return and meet the income limit.
Senior Citizens Exemption (RP-467)
The Senior Citizens Exemption (Form RP-467) can reduce your home's assessed value by 50% if your annual income is under $29,000 (the threshold varies by municipality, up to approximately $37,400 in some areas). The reduction is on a sliding scale — lower income means a larger percentage reduction.
Apply at your local assessor's office with Form RP-467 before the taxable status date in your municipality (typically March 1 in most jurisdictions, May 1 in New York City). You must reapply annually or as required by your municipality.
Stacking Both Programs
Enhanced STAR and the Senior Citizens Exemption are separate programs and can be received simultaneously. A qualifying senior with income under $29,000 could receive both the 50% assessment reduction from RP-467 and the Enhanced STAR check. Contact Nassau or Suffolk County assessors for the specific amounts and deadlines in Long Island communities.
Frequently Asked Questions
What is Enhanced STAR?
Enhanced STAR is a school tax relief program for New York homeowners 65 or older with combined income under $107,300 (2026). It provides a credit on your school property tax bill. The credit amount varies by municipality but typically ranges from $600 to $1,500+ per year. Enhanced STAR replaced the old Enhanced STAR exemption — since 2019, most recipients receive it as a check from the state rather than a direct reduction in the bill.
What is the Senior Citizens Exemption (RP-467)?
The Senior Citizens Exemption (Form RP-467) reduces the assessed value of your home by 50% if your income is under $29,000, with sliding scale reductions for incomes up to ~$37,400 (amounts vary by municipality). This is separate from STAR and can be stacked on top of it. Apply with your local assessor's office.
Is the income limit for Enhanced STAR total income or just Social Security?
The $107,300 income limit for Enhanced STAR includes all income sources — Social Security, pensions, wages, investment income, and distributions from retirement accounts. It does not include a deduction for medical expenses. Review your prior year's total income to estimate eligibility.
How do I apply for Enhanced STAR in New York?
Register online with the New York State Tax Department at tax.ny.gov. You register once, and the state sends you a check annually as long as you remain eligible. If you already receive Basic STAR and turn 65, you can upgrade to Enhanced STAR by registering with the state.