**IMPORTANT NOTICE**

If you have received a letter from the New York State Department of Taxation and Finance regarding your STAR exemption, please do not disregard. New York State is missing some piece of information that is required to maintain your STAR exemption, so if you do not respond, you will lose your exemption. Feel free to call the Assessor's Office with any questions.

What is STAR?

STAR is the New York State School Tax Relief program that provides an exemption on a portion of school property taxes or a check (credit) to home-owners. The property must be used as your primary residence and your income cannot exceed $250,000 for the Exemption Program and $500,000 for the STAR Check Program.

STAR Credit (BASIC or ENHANCED):

• Check (or direct deposit) provided to the homeowner annually as a credit for school taxes
• New Homeowners and First Time Applicants are able to apply
• Does not require renewal and will automatically renew each year
• One Time Registration for the Basic or Enhanced Star Credit

STAR Exemption (BASIC or ENHANCED - only available for homes purchased prior to 2015:

• STAR Exemptions are automatically deducted from your school tax bill through the municipality
• New registrations for the BASIC STAR exemption are no longer being accepted
• If you currently have BASIC STAR, you may be qualified for the ENHANCED STAR exemption.
   
  • Qualifications for Enhanced STAR include:
    • Homeowner 65 years or older
    • Income under $110,750  - 2024 Federal Form 1040 - Adjusted gross income (line 11) minus taxable portion of IRA distributions (line 4b)
    • Property must be your primary residence
• If you are eligible to upgrade from the Basic Star Exemption to the Enhanced Star Exemption, New York State Taxation and Finance will automatically upgrade you when you become eligible.  There is no longer an application form to submit.
• Any notice sent by the New York State Department of Taxation and Finance department must be responded to in order to stay active

STAR FACT SHEET

You can call the Department of Taxation and Finance at (518) 457-2036 or visit Department of Taxation and Finance for more information of income limits, eligibility and credit amounts.

 If you have questions about STAR Credit (Check) delivery, please contact the phone number (518) 457-2036 to reach the New York State Department of Taxation and Finance. The Town of Brighton does not have any involvement in sending STAR checks to residents.