Form RP-425-E Application for Enhanced STAR Exemption for the 2023-2024 School Year Revised 7/22-2025

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After the tentative assessment roll has been filed, property owners who wish to give up their STAR exemptions without switching to the STAR credit must renounce their exemption using Form RP-496, Application to Renounce Previously Granted Exemption(s). The same procedure applies for exemptions granted in prior years.
Enhanced STAR provides an increased benefit for the primary residences of senior citizens (age 65 and older) with qualifying incomes: $107,300 or less for the 2025-2026 school year.
To qualify, seniors generally must be 65 years of age or older and meet certain income limitations and other requirements. For the 50% exemption, the law allows each county, city, town, village, or school district to set the maximum income limit at any figure between $3,000 and $50,000. $58,400 for a 5% exemption.
The STAR Credit may offer a greater benefit than the STAR Exemption because the amount of the credit will increase in the future, but the value of the exemption will not.
You may be eligible for Enhanced STAR if you will be 65 or older in the calendar year in which you apply. The total income of all owners and resident spouses or registered domestic partners cannot exceed $107,300.
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If youve been receiving the STAR exemption since 2015, you can continue to receive it for the same primary residence. As long as you remain eligible, youll see a reduction on your school tax bill for the amount of your STAR exemption. Note: The STAR exemption is no longer available to new homeowners.
All primary-residence homeowners are eligible for the Basic STAR exemption, regardless of age or income. The amount of the basic exemption is $30,000, subject to equalization and other adjustments.

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