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Last updated: 20 September 2026
New York does not have one single senior “homestead exemption.” Older homeowners may need to combine a state STAR benefit with a local senior exemption. New York City has its own senior exemption, and very low-income households may have an additional state tax credit.
Bottom Line
Start with two checks: confirm your STAR status with New York State, then ask your local assessor whether your address qualifies for the Senior Citizens Exemption. For the 2026–2027 school year, the Enhanced STAR limit is $110,750. New York City homeowners should also check SCHE. If you are already behind on property taxes, do not wait for an exemption decision before asking about payment or foreclosure-prevention help.
Start Here
- Open your latest property or school tax bill and identify whether you already receive STAR.
- Use the state Homeowner Benefit Portal to review or update STAR information.
- Find your assessor through the Municipal Data Portal and ask for the senior exemption income limit and filing date for your exact property.
If you want a broader benefits check after property taxes, see the New York senior benefits guide.
If You Are Behind on Property Taxes
If foreclosure is possible, call the New York Homeowner Protection Program at 1-855-466-3456. New York Courts lists this as a free homeowner resource and warns about foreclosure scams. See the official foreclosure help resources. New York City homeowners should also check PT AID, described below.
Quick Reference
| Your situation | First program to check | Main office |
|---|---|---|
| You own and live in the home | Enhanced STAR, then local senior exemption | NYS Tax Department and local assessor |
| You live in New York City | STAR plus SCHE | NYS Tax Department and NYC Finance |
| Your income is very low | IT-214 plus local exemption | NYS Tax Department |
| You cannot pay the bill | Payment or deferral help | Tax collector; NYC PT AID if applicable |
| Your assessment seems too high | Assessment review or grievance | Local assessor or assessment-review body |
What Has Changed
This September review adds New York’s already-published 2027–2028 Enhanced STAR income limit of $113,550 so readers can plan ahead. It also clarifies the 2026 STAR simplification: an existing STAR recipient can move to Enhanced STAR automatically when eligible, and beginning in 2026 only one resident owner must meet the age-65 rule. We also tightened the local Senior Citizens Exemption section to reflect that some localities may now adopt increased exemption tiers up to 65%, while others still use lower percentages or lower income limits.
STAR and Enhanced STAR
STAR is New York’s statewide School Tax Relief program. It mainly reduces school property taxes. In New York City, Buffalo, Rochester, Yonkers, and Syracuse, the benefit is applied partly to city taxes because those cities handle school taxes differently. Buffalo residents looking for other local assistance can also use the Buffalo senior benefits guide.
Enhanced STAR is the larger STAR benefit for eligible older homeowners. The state lists an income limit of $110,750 for 2026–2027 and $113,550 for 2027–2028. For 2026 eligibility, income is based on tax-return information from two years earlier. STAR income generally means federal adjusted gross income minus taxable IRA distributions.
Beginning in 2026, New York made the age rule easier. Only one resident owner must be at least 65 by December 31 of the benefit year, regardless of the owners’ relationship. The state also now looks at the incomes of resident owners and their spouses who live at the property. See the official 2026 STAR changes.
If you already receive STAR: New York says it will review you each year and automatically determine whether you qualify for Basic or Enhanced STAR. Seniors already receiving the Basic STAR exemption no longer need to apply to the assessor just because they turn 65. Keep the ownership and residency information in your registration current.
If you are a new homeowner or first-time applicant: new STAR exemption applications are closed. Register for the STAR credit instead through the official STAR registration page. The credit is paid by check or direct deposit if you qualify.
If your income is too high for Enhanced STAR, you may still qualify for Basic STAR. The Basic STAR credit income limit is $500,000; the older Basic STAR exemption has a $250,000 income limit for people who remain in that exemption program.
Senior Citizens Exemption Outside New York City
New York lets counties, cities, towns, villages, and school districts choose whether to offer the Senior Citizens Exemption. This is why two seniors with similar incomes can receive different relief in different communities.
The official senior exemption rules say qualifying property may receive a reduction in taxable assessed value. A locality may set the maximum income for the traditional 50% exemption anywhere from $3,000 to $50,000. Localities can also adopt sliding-scale relief above that income level.
Newer state law also allows a locality that uses the $50,000 maximum to adopt increased tiers for lower-income seniors. Under that option, the exemption can rise to 55%, 60%, or 65%. This is not automatic statewide. Your county, city, town, village, or school district must adopt the option before you can receive it.
Basic eligibility rules
Outside New York City, applicants generally must be at least 65, own the home, use it as their legal residence, and meet the local income limit. In most cases, the property must have been owned for at least 12 consecutive months before filing. There are exceptions for certain transfers, a move from a prior qualifying New York residence, and some life-estate or trust arrangements.
Age rules also differ from the new STAR rule. For the local senior exemption, all owners generally must be 65 or older unless the owners are spouses or siblings and at least one meets the age rule. Some municipalities have adopted an option that lets a person qualify if they turn 65 later in the year.
Income can be calculated differently
The senior exemption uses a local-law income test, not the STAR test. Social Security that is not already in federal adjusted gross income is generally counted unless the locality chose to exclude it. Taxable IRA distributions are generally removed unless the locality chose to include them. Some localities also allow certain unreimbursed medical expenses to be deducted.
In most communities, the exemption filing deadline is March 1, but there are important exceptions. Use the assessor locator before assuming your deadline. First-time applicants outside New York City generally use Form RP-467, while renewals use RP-467-Rnw. The state lists both on its property tax forms page.
New York City: SCHE and PT AID
Senior Citizen Homeowners’ Exemption
New York City administers the Senior Citizen Homeowners’ Exemption, usually called SCHE. The city says SCHE can reduce real property tax by 5% to 50%. To qualify, an owner generally must be at least 65, the property must be the primary residence, and combined annual income must be $58,399 or less.
For spouses or siblings who co-own the home, only one owner must meet the age rule. For other co-ownership arrangements, all owners generally must be 65 or older. SCHE must be renewed every two years. NYC says the annual filing deadline is March 15, or the next business day if that date falls on a weekend or national holiday.
For the 2026–2027 tax year, the deadline was March 16, 2026. NYC says eligible applications received after that deadline are processed for benefits beginning July 1, 2027. Check the current SCHE application rules before filing.
If you are also disabled, note that NYC says you cannot receive SCHE and the Disabled Homeowners’ Exemption at the same time. If disability is a major part of your situation, the New York disability guide may help you compare other routes.
PT AID for payment hardship
SCHE lowers a tax bill. PT AID is different: it is a payment and deferral program for New York City owners who are having trouble paying property taxes. The Low-Income Senior plan is for homeowners age 65 or older with federal adjusted gross income of $110,750 or less, subject to property and residence rules.
Under the current PT AID rules, a senior may be able to defer all or part of delinquent and future property taxes. Unpaid debt continues to accrue interest, currently 2.5%. This is not a tax exemption or free money. It can protect cash flow, but the deferred balance remains a debt.
IT-214 Real Property Tax Credit
New York’s refundable Real Property Tax Credit can help a small group of very low-income homeowners and renters. For tax year 2025, the state says federal adjusted gross income must be $18,000 or less. Homeowners must also meet property-value and residence rules. The market value of all real property owned cannot exceed $85,000.
If the filer, spouse, or a claimed dependent is age 65 or older, the credit can be as much as $375. If everyone is under 65, the maximum is $75. If you qualify and are not otherwise required to file a New York income-tax return, you can still file Form IT-214 by itself to claim the refund. Review the official IT-214 credit rules. For other state tax issues that affect older adults, see the New York senior tax guide.
Past-year claims have deadlines. The state currently lists April 15, 2027 for a 2023 claim and April 17, 2028 for a 2024 claim. Do not use a current-year article as a substitute for the instructions for the tax year you are claiming.
How the Main Programs Differ
| Program | Main help | Key 2026 fact | Where to start |
|---|---|---|---|
| Enhanced STAR | School-tax relief | $110,750 income limit for 2026–2027 | NYS Tax Department |
| Senior Citizens Exemption | Reduces taxable assessment | Local income limits and percentages vary | Local assessor |
| NYC SCHE | 5%–50% NYC exemption | Income no more than $58,399 | NYC Finance / 311 |
| IT-214 | Refundable state tax credit | 2025 FAGI limit $18,000 | NYS Tax Department |
| NYC PT AID | Defers or spreads tax payments | Debt still accrues interest | NYC Finance |
How to Start Without Wasting Time
- Check STAR first. Confirm whether you receive a credit or an exemption. If you receive the credit, you can check payments using the state STAR credit lookup.
- Call the assessor next. Ask for the Senior Citizens Exemption income limit, percentage, taxable-status date, and whether your county, town, village, city, and school district all adopted it.
- Ask which income year applies. Outside NYC, the state’s rules can use different income years depending on the local taxable-status date.
- File the correct form. Do not assume STAR registration also files the local senior exemption. They are separate programs.
- Keep proof of filing. Save online confirmations, certified-mail receipts, copies of forms, and any letter asking for more information.
If you need to compare the meaning of exemption, credit, rebate, freeze, and deferral, see the GFS guide to property tax relief terms.
Documents to Gather
| Document | Why it matters |
|---|---|
| Latest tax bills | Shows parcel, school district, and current benefits |
| Tax returns | STAR and local exemptions use income rules tied to specific years |
| 1099 and pension records | Helps explain Social Security, pension, IRA, and annuity income |
| Proof of age | Needed for first-time senior exemption applications |
| Deed or ownership papers | Needed when title, trust, life estate, divorce, or death affects ownership |
| Residence proof | Programs generally require a primary residence |
For STAR disputes, the state may ask for government ID, voter-registration proof, or vehicle registration to establish primary residence. It specifically says utility bills may not be accepted for some STAR residency reviews.
Reality Checks
- Local rules can be very different. One town may adopt a higher income limit or deeper exemption while the next does not.
- Deadlines can come before tax bills. In many communities, the local exemption deadline is March 1. Do not wait until the school-tax bill arrives.
- STAR and the local exemption are separate. Receiving one does not automatically mean you filed for the other.
- A deferral is debt. PT AID can reduce immediate pressure, but deferred taxes and interest remain due under the plan terms.
- A lower assessment is a different issue. If the property value itself seems wrong, New York has a separate assessment challenge process.
If your assessment appears too high, review the official assessment grievance process. New York City and Nassau County use their own review bodies.
Common Mistakes to Avoid
- Assuming “senior exemption” and Enhanced STAR are the same benefit.
- Using a statewide income number for a local exemption without checking the assessor.
- Using the current year’s income when the program requires an earlier tax year.
- Missing a local deadline because the tax bill arrives later.
- Failing to update STAR after a deed, trust, life-estate, ownership, or residence change.
- Believing an exemption removes the need to pay any remaining tax balance.
Denied, Delayed, or Missing a Benefit
Ask for the exact reason in writing. A denial can be caused by income, age, residency, ownership, a missed filing date, or missing proof. The fix depends on which rule caused the problem.
For STAR: review your Homeowner Benefit Portal record and any letter from the Tax Department. Some STAR letters give a limited response period, so use the deadline printed on the notice. The state STAR phone number is 1-518-457-2036.
For the local senior exemption: call your assessor quickly and ask whether your municipality allows a correction, late filing, renewal exception, or other review. New York says some municipalities allow late filing in certain hardship situations.
For NYC SCHE: call 311 and ask for Property Tax Exemption assistance. If your problem is broader than taxes, the New York housing guide can help you find other housing-cost routes.
Backup Options
If property-tax relief is not enough, reduce other housing costs where possible. New York homeowners may want to check New York home repair help for repair and weatherization programs. If staying at home also depends on paid care, the New York home care guide explains ways to pay for care. Veterans should also ask the assessor whether a veterans property-tax exemption applies; the New York veteran guide explains broader veteran benefits.
For a statewide comparison tool, use the GFS property tax relief finder. If you are considering a move or helping family in another state, compare property tax by state.
Official Help and Contacts
- STAR questions: New York State Tax Department, 1-518-457-2036, weekdays 8:30 a.m. to 4:30 p.m. The state lists current numbers on its property contact page.
- Local exemption: use the Municipal Data Portal to find the assessor for your city or town.
- New York City: call 311 for SCHE or PT AID help.
- Foreclosure risk: HOPP, 1-855-466-3456.
Phone Scripts You Can Use
Call your assessor
“I am 65 or older and this is my primary home. What Senior Citizens Exemption income limit and filing deadline apply to my property? Which taxing jurisdictions at my address have adopted the exemption?”
Call about STAR
“I want to confirm whether I receive the STAR credit or exemption and whether my record is current. I also want to know whether I qualify for Enhanced STAR this year.”
Call NYC 311
“I am a New York City homeowner age 65 or older. I need help checking SCHE and, if I cannot pay the bill, PT AID. What should I file and what documents do I need?”
Call HOPP
“I am behind on property taxes and I am worried about losing my home. I need free foreclosure-prevention counseling or legal help in my county.”
Resumen en Español
En Nueva York, los principales programas para propietarios mayores son Enhanced STAR y la exención local para personas mayores. Para 2026–2027, el límite de ingresos de Enhanced STAR es $110,750. Las reglas de la exención local cambian según el condado, ciudad, pueblo, villa y distrito escolar, así que debe preguntar a su asesor local.
En la Ciudad de Nueva York, SCHE puede reducir el impuesto entre 5% y 50% para propietarios que cumplan las reglas; el límite de ingresos indicado por la ciudad es $58,399. Si no puede pagar los impuestos, pregunte por PT AID, pero recuerde que es un aplazamiento o plan de pago y la deuda puede acumular intereses. Si existe riesgo de ejecución hipotecaria, llame a HOPP al 1-855-466-3456.
Tenga a mano la factura de impuestos, declaraciones de impuestos, documentos de ingresos, prueba de edad, escritura y prueba de residencia. Guarde copias de todo lo que presente.
Frequently Asked Questions
Can I receive both Enhanced STAR and the senior exemption?
Often, yes. They are separate programs. Enhanced STAR is mainly school-tax relief, while the local Senior Citizens Exemption can reduce taxable assessed value for local taxes when the taxing jurisdiction has adopted it.
What is the Enhanced STAR income limit for 2026?
The limit is $110,750 for the 2026–2027 school year. New York has also published a $113,550 limit for 2027–2028. Eligibility uses the STAR income formula and tax information from two years earlier.
Is the senior exemption income limit the same statewide?
No. Outside New York City, the Senior Citizens Exemption is a local-option benefit. Income limits, exemption percentages, and filing dates can differ by county, city, town, village, and school district.
What if I missed the local exemption deadline?
Contact the assessor anyway. New York says some municipalities allow late filing in certain hardship situations, and qualifying seniors who buy property after the deadline may have a limited period after purchase to apply.
About This Guide
Sources: This guide uses official New York State, New York City, court, local-assessment, and other high-trust sources linked in the article.
Editorial note
This guide is produced under the GFS Editorial Standards using official and other high-trust sources. GFS is not affiliated with a government agency and is not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Corrections
Despite careful verification, errors may occur. Email info@grantsforseniors.org with corrections.
Disclaimer
This article is for informational purposes only and is not legal, financial, medical, tax, disability-rights, immigration, or government-agency advice. Program rules, policies, funding, and availability can change. Confirm current details directly with the responsible official program before acting.
Last updated: 20 September 2026 · Next review: 20 January 2027
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