NYS STAR SCHOOL TAX RELIEF PROGRAM NOW SIMPLIFIED

Published August 26, 2025

STAR program and STAR forms

The 2025-2026 Enacted State Budget included several provisions to simplify the STAR program for NYS homeowners, including no longer requiring homeowners to apply to their assessor for the Enhanced STAR exemption.

Because of this, the following forms have been removed from our website and should no longer be accepted in your office.

Form RP-425-B, Application for Basic STAR Exemption
Form RP-425-E, Application for Enhanced STAR Exemption
Form RP-425-IVP, Supplement to Form RP-425-E

You can let the homeowner know we will notify them, and your office, if they qualify for an Enhanced STAR exemption. If we need more information to determine eligibility, such as in cases of someone who does not file an income tax return, then we will send a letter to them requesting information.

Note: Beginning in 2026, the Enhanced STAR income limit will apply only to the combined incomes of the owners and their spouses who primarily reside on the property. (For the 2025 benefit year and prior years, the Enhanced STAR income limit applied to the combined incomes of all owners (residents and non-residents), and any owner's spouse who resided at the property).

We are working to update our website daily and will continue to keep you informed as changes occur.