The New York State School Tax Relief Program (STAR) provides homeowners with two types of partial exemptions from school property taxes. If you earn less than $500,000 and own and live in your home, you’re probably eligible for the STAR exemption.
STAR exemptions apply only to school district taxes. They don’t apply to property taxes for other purposes, such as county, town or city (except in cities where city property taxes fund schools – Buffalo, New York City, Rochester, Syracuse and Yonkers).
Download this PDF for instructions and the application form.