What's new for 2026
- Automatic Enhanced STAR at 65. The state now notifies your local assessor directly when a Basic STAR recipient turns 65 and appears to qualify for Enhanced STAR — you no longer have to file a separate application to get upgraded.
- Simpler income verification. Eligibility is now based only on the income of resident owners and their resident spouses. If you added an adult child or relative to the deed who lives elsewhere, their income no longer counts against you.
- Less paperwork for non-filers. Homeowners who aren't required to file income tax returns may no longer need to submit income documentation every year, once they've proven eligibility for three consecutive years.
- Age requirement clarified. Only one resident owner needs to be 65+ as of December 31 of the benefit year — regardless of how the owners are related to each other.
Current exemption amounts and limits
| Item | 2026 figure |
|---|---|
| Basic STAR base exemption (2026-2027 school year) | $30,000 |
| Enhanced STAR base exemption (2026-2027 school year) | $88,500 |
| Enhanced STAR income limit | $98,700 |
| STAR credit/exemption AGI limit | $110,750 |
Actual dollar savings depend on your school district's tax rate — the exemption reduces the assessed value your school taxes are calculated on, not a flat dollar credit.
Why this matters if you're thinking about staying or selling
For Queens and Long Island homeowners weighing whether to age in place, the lighter paperwork removes one more friction point in staying put. For those considering downsizing, it's worth confirming your Enhanced STAR is properly applied before you sell — an outdated Basic STAR exemption on a home that should have upgraded to Enhanced can mean you've been overpaying school taxes without realizing it.
Frequently Asked Questions
No, not anymore. Starting in 2026, the state automatically notifies your local assessor when a Basic STAR recipient turns 65 and appears to qualify for Enhanced STAR — you no longer need to file a separate application with your assessor for the upgrade.
For the 2026 benefit year, Enhanced STAR income eligibility is capped at $98,700. For the STAR credit/exemption calculation itself, the adjusted gross income limit is $110,750 or less across all owners and resident spouses combined.
For the 2026-2027 school year, the Basic STAR base exemption amount is $30,000 and the Enhanced STAR base exemption amount is $88,500. Actual savings depend on your local school district's tax rate.
No. As of 2026, only one resident owner needs to be at least 65 as of December 31 of the benefit year, regardless of the other owners' relationship to that person.
Starting in 2026, no. Income eligibility is now determined only from the income of resident owners and their resident spouses — a non-resident co-owner no longer needs to provide their income.