New York Senior Property Tax Relief: STAR and SCHE Exemptions for 65+

A New York homeowner who turns 65 can claim two property-tax breaks at once: a bigger school-tax cut through Enhanced STAR and up to half off their assessed value through the senior exemption.1 New York senior property tax relief comes from two programs that don't overlap, so most eligible seniors should apply for both. This guide covers who qualifies, the income limits, and how to apply.

Neither break starts on its own. STAR starts with a registration for the STAR credit, and SCHE needs a filing with your local assessor, due March 1 in most communities and March 15 in New York City.1

In This Guide

• Key Takeaways
• Enhanced STAR vs Basic STAR
• The STAR Credit Check for New Owners
• The Senior Citizens Homeowners' Exemption (SCHE)
• SCHE in New York City
• New York Senior Property Tax Relief at a Glance
• How to Apply for New York Senior Property Tax Relief
• Frequently Asked Questions
• Next Steps

Enhanced STAR vs Basic STAR

STAR stands for School Tax Relief. It lowers the school-district portion of your property tax bill, which is usually the largest line. There are two versions, and seniors get the better one.

Basic STAR is for owners of any age. It carries higher income limits: $500,000 or less for the STAR credit and $250,000 or less for the STAR exemption.1 Most owner-occupants qualify.

Enhanced STAR is the senior version, and it's where New York senior property tax relief starts for most homeowners. It's an increased school-tax benefit for homeowners 65 and older whose combined income is $110,750 or less for 2026 benefits.1 You can't claim both Basic and Enhanced STAR. When you turn 65 and meet the income test, you switch up to Enhanced.

A few rules to know:

• Age. Only one resident owner has to be at least 65 by December 31 of the benefit year, whatever the owners' relationship to each other.1
• Income. The limit counts the combined income of only the owners and owners' spouses who live at the property. For STAR, income means federal adjusted gross income minus the taxable part of IRA distributions, and the 2026 benefit is based on 2024 tax-year income. A senior whose AGI tops $110,750 only because of IRA withdrawals may still qualify.1
• Surviving spouses. A surviving spouse can keep an existing Enhanced STAR benefit if he or she was at least 62 by December 31 of the year the age-eligible spouse died.1
• Primary residence. The home has to be your primary residence.

The limit changes from year to year ($110,750 for 2026 benefits, $113,550 for 2027), so a senior just over the line one year may qualify the next.1 Check the current figure with the New York State Department of Taxation and Finance before you assume you don't qualify.

The STAR Credit Check for New Owners

How you receive STAR depends on when you bought the home. New York changed the delivery method, and the difference matters.

The STAR exemption, a reduction on the school tax bill itself, is no longer available to new homeowners. If you bought recently, you get the STAR credit instead: a check or direct deposit, paid directly by the New York State Tax Department, that you use to pay your school taxes.1

If you've received the STAR exemption since 2015, you can keep it for the same primary residence.1 For everyone else, the credit is the way in.

Two practical points:

• The state pays the credit. The STAR credit comes from the New York State Tax Department, not your assessor.1
• Enhanced STAR rides on your existing STAR. The state automatically reviews anyone already registered for the STAR credit or the STAR exemption for Enhanced STAR. You don't need a separate application unless the home's ownership changes.1

The split confuses people. The short version: new owners get a check from the state; longtime owners may still see a reduction on the bill itself.

The Senior Citizens Homeowners' Exemption (SCHE)

STAR cuts school taxes. SCHE cuts the value the rest of your taxes are figured on, and it's often the larger break.

The Senior Citizens Homeowners' Exemption is a local-option exemption that can reduce the taxable assessed value of a senior's home by as much as 50 percent.1 Cut the assessed value in half and you cut the county, town, and (where it applies) school tax on that portion roughly in half too. It stacks with STAR.

The word "local-option" matters here. Each county, city, town, village, or school district decides whether to offer SCHE and sets its own income limit for the full 50 percent break, anywhere from $3,000 to $50,000.1 Above that limit, many localities offer a sliding scale of smaller reductions, up to a combined income of roughly $58,400.1

What that means in practice:

• A senior whose town set the limit at $50,000 with the full sliding scale gets a generous break.1
• A senior one town over, where the limit was set at $20,000, may get nothing on the same income.1
• Ask the assessor whose income counts toward the limit and which income figure they use.

Because the numbers are set locally, there's no single statewide answer to "do I qualify for SCHE." You have to ask your assessor. To be eligible at all, you generally must be 65 or older, own the home, and use it as your primary residence.

SCHE in New York City

New York City runs SCHE through the city Department of Finance, and it publishes one set of citywide numbers, so NYC homeowners have a clear figure to check against.

In New York City, SCHE is available to homeowners 65 and older with a combined income of $58,399 or less.1 The break is a 50 percent reduction in assessed value for income up to $50,000, then a sliding scale of smaller reductions as income rises toward the $58,399 ceiling.1

Confirm the current $58,399 figure with the Department of Finance before you file.1 NYC homeowners apply or renew with the Department of Finance rather than a town assessor, and the deadline is March 15 for the benefit in the tax year that begins July 1.1

New York Senior Property Tax Relief at a Glance

How to Apply for New York Senior Property Tax Relief

STAR and SCHE go to two different offices. Handle them separately.

Follow these steps:

A few timing points worth knowing:

• March 1 is the most common SCHE deadline outside New York City. Some cities and counties use a different date, so verify yours with the assessor.1
• SCHE can need renewing. Outside NYC you apply or reapply by filing with your assessor, and NYC homeowners apply or renew by March 15. Ask how often yours needs renewing.1
• Income definitions differ between the two programs. What counts as income for Enhanced STAR isn't identical to what counts for SCHE. Ask each office which income figure they use.

If property taxes are one piece of a larger question about paying for care, our guide to paying for senior care in New York covers Medicaid, VA benefits, and home equity alongside these exemptions.

Next Steps

Start with the program that fits your situation, and don't leave either one on the table.

• Register for the STAR credit if you bought your home recently, since the STAR exemption is closed to new homeowners.
• Call your local assessor (or the NYC Department of Finance) and ask for the SCHE income limit and application.
• Gather proof of age and income for every owner before you file.
• File SCHE by your deadline: March 1 in most communities outside New York City, March 15 in the city.1

If selling or borrowing against the home is on the table for paying for care, weigh that against keeping these exemptions in place. Our guide on selling or renting your home for care walks through the tradeoffs.

Learn More

Find personalized help claiming New York's senior property tax breaks at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.