Property tax relief for seniors in New York

The programs at a glance

Enhanced STAR

STAR (School Tax Relief) lowers school taxes on your home. Enhanced STAR is the bigger break for older homeowners.

• Age: at least one owner who lives in the home as their main home must be 65 or older by December 31 of the benefit year. The owners do not need to be related.
• Income: the total income of the owners who live there and their spouses who live there must be $110,750 or less for 2026 benefits, or $113,550 or less for 2027 benefits. For 2026 benefits, the state uses your 2024 tax return.
• What counts as income: your federal adjusted gross income minus the taxable part of IRA withdrawals.
• Surviving spouse: you can keep Enhanced STAR if you were at least 62 by December 31 of the year your spouse died. Otherwise you can get it starting the year you turn 65.

Most people now get STAR as a credit, a check or direct deposit you can use to pay school taxes. If you have had the STAR exemption on your bill since 2015, you can keep it for the same home.

From 2026, the state moves eligible homeowners from Basic STAR to Enhanced STAR automatically. If you get a STAR letter from the Department of Taxation and Finance, answer it. If you think you qualify and were not moved, contact the department at tax.ny.gov.

Senior citizens exemption

Many towns, cities, counties and school districts offer this exemption. It cuts your home's taxable value by up to 50%.

Who qualifies:

• Age: owners generally must be 65 or older. If the owners are spouses, or siblings with at least one parent in common, only one needs to be 65. Some communities let you qualify if you turn 65 by December 31.
• Ownership: you must have owned the home for at least 12 months in a row before you file, unless you had the exemption on your last home.
• Residence: the home must be the legal residence of all owners and lived in by them. A stay in a nursing home or other inpatient care does not end this.
• School children: if a child living with you goes to public school, you usually cannot get the exemption, though some school districts allow it.
• Income: each community sets its own limit, up to $50,000 for the full cut. Many also use a sliding scale that gives a smaller cut at somewhat higher incomes. Ask your assessor.

What counts as income

Income is your federal adjusted gross income (and your spouse's) for the tax year the community uses, with these changes:

• Social Security counts, even the part not in your adjusted gross income, unless your community leaves it out.
• IRA withdrawals do not count, unless your community counts them.
• Tax-free interest and dividends count.
• Some communities let you subtract medical and prescription costs. Ask your assessor.
• Business or rental losses can lower your income only up to set limits.

How to apply

• Outside New York City: file form RP-467 with your local assessor. Send a copy of your federal tax return for the year the community uses. If you do not file a tax return, use the income worksheet, RP-467-Wkst, with your income papers. To renew, use RP-467-Rnw.
• Deadline: in most communities it is March 1. Some cities and counties use other dates. If you buy a home after the deadline, you can apply within 30 days of buying.
• In New York City: apply to the Department of Finance for the Senior Citizen Homeowners' Exemption (SCHE).

Real property tax credit (IT-214)

This state credit is for low-income homeowners and renters. If someone in your household is 65 or older, it can be up to $375.

To qualify for the 2025 tax year, all of these must be true:

• you lived in New York State all of 2025, and in the same New York home for at least six months
• no one could claim you as a dependent
• your federal adjusted gross income was $18,000 or less
• if you own, all the real property you own is worth $85,000 or less
• if you rent, your average rent was $450 a month or less (not counting heat, utilities, furniture or meals)

How to file: attach form IT-214 to your state tax return. If you do not have to file a return, you can file the IT-214 by itself and get the credit as a refund. Mail it to NYS Tax Processing, PO Box 15192, Albany NY 12212-5192.

Deadline: you can file the 2025 claim any time from January 1, 2026 until April 16, 2029. Claims for 2024 can be filed until April 17, 2028, and for 2023 until April 15, 2027.

NYC Rent Freeze (SCRIE)

The Senior Citizen Rent Increase Exemption (SCRIE) helps New York City tenants. You may qualify if:

• you are 62 or older
• you live in a rent-controlled, rent-regulated or rent-stabilized apartment (or certain Battery Park City or former Mitchell-Lama units) and are named on the lease
• you spend more than one-third of your monthly household income on rent
• your household income is under the city's limit

If approved, your rent is frozen at your earlier rent or at one-third of your monthly income, whichever is higher. NYCHA public housing, apartments paid with a Section 8 voucher, and sublets do not qualify.

The income limit may be changing, so call 311 or use the city's Rent Freeze eligibility tool to check the current limit before you apply.

How to apply, step by step

1. STAR: nothing to file in most cases. Answer any STAR letter from the Tax Department.
2. Senior citizens exemption: ask your assessor (in NYC, call 311 for SCHE) for the deadline, then file RP-467 with your tax return or RP-467-Wkst.
3. IT-214: file it with your state return, or by itself if you do not file one.
4. SCRIE: check the limit with 311, then apply to the NYC Department of Finance.

Things people often miss

• The senior citizens exemption is local. Your neighbor in the next town may have a different income limit.
• Renters can get the IT-214 credit too, and you can claim up to a few past years if you missed them.

Free help

• NYS Department of Taxation and Finance for STAR and IT-214: tax.ny.gov.
• Your local assessor for the senior citizens exemption.
• New York City: call 311 for SCHE and SCRIE.

See also Social Security retirement and all benefits in New York.

Phone numbers: Free help lines for New York agencies

Check what you may qualify for