New York’s STAR program has entered its second payment wave, with Governor Kathy Hochul confirming that homeowners in communities with August and September school tax deadlines are now receiving their checks, following the completion of phase one payments in cities including New York City, Buffalo, Rochester, and Syracuse. Alongside this rollout, the state has already published the income limit that will apply next year, giving homeowners a preview of where Enhanced STAR eligibility is headed before the 2026 benefit season even wraps up.
Nearly three million New York homeowners qualify for a STAR benefit each year, and the 2026 program is delivering more than two billion dollars in combined relief statewide. But qualifying depends on a specific set of income limits, ownership rules, and registration steps that change slightly each year, and 2026 brought several real updates, including automatic Enhanced STAR upgrades and a rule that now excludes non-resident co-owners from your income calculation. This article breaks down exactly who qualifies, how much you could receive, and the newest confirmed details for both this year’s payments and next year’s income threshold. We’ll be updating this article monthly as new phases of the STAR payment schedule are confirmed.
Latest Update: Phase Two Payments and the 2027 Income Limit
As of late June 2026, the New York State Tax Department confirmed that phase two of the STAR benefit season is underway, covering homeowners in areas with school tax due dates in August and September. Homeowners eligible for the standard STAR credit in this phase are receiving checks ranging from $350 to $600, while seniors eligible for Enhanced STAR are receiving between $700 and $1,500, depending on their school district’s tax rate. The overall 2026 benefit season, covering all payment phases statewide, runs from June through November.
Looking ahead, the state has already confirmed the income limit that will apply for the 2027 benefit year: Enhanced STAR eligibility will require resident owner income of $113,550 or less, up from the $110,750 threshold that applies for 2026. This means homeowners who are close to this year’s limit, or who expect a modest income increase, may still qualify next year even if their income rises slightly in 2026.
What Is the STAR Program?
STAR stands for School Tax Relief, and it is New York’s largest property tax relief program. It does not reduce your county or municipal taxes; it specifically offsets your school district tax bill, either through a check or direct deposit, known as the STAR credit, or as a direct reduction on your tax bill, known as the STAR exemption, which is only available to long-time recipients.
There are two tiers. Basic STAR is open to nearly all primary-residence homeowners, regardless of age, as long as they meet the income threshold. Enhanced STAR is a larger benefit reserved for senior homeowners who meet a stricter, lower income limit.
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Basic STAR Eligibility Rules and Income Limits
To qualify for Basic STAR, you need to meet three core conditions. You must own the home, and it must be your primary residence. The combined income of all owners and any spouses who reside at the property must be $500,000 or less for the STAR credit. You must also not be disqualified by ownership structure, covered in more detail below.
There is an important wrinkle. If you have been receiving the older STAR exemption, a direct reduction on your bill, since 2015 or earlier, your income limit is actually lower, at $250,000 or less. If your income rises above $250,000 but stays under $500,000, you will not lose the benefit entirely; you will simply be switched from the exemption to a STAR credit check instead. The STAR exemption itself is no longer available to new homeowners, so anyone buying a home today can only register for the STAR credit going forward.
One subtle but important point is that the STAR credit’s savings can grow by up to roughly 2 percent per year, while the older exemption’s value is frozen. That means many longtime exemption recipients are now financially better off voluntarily switching to the credit.
Enhanced STAR Eligibility: Age and Income Limits for 2026
Enhanced STAR is built for senior homeowners and pays out a noticeably larger benefit, typically in the $700 to $1,500 range, depending on your school district. To qualify in 2026, you need to meet both an age test and a tighter income limit.
At least one owner of the property must be 65 years of age or older by December 31, 2026. For married couples or co-owners who are not related, only one owner needs to meet the age threshold, and the relationship between co-owners no longer matters under the current rules. The combined adjusted gross income of all resident owners and their resident spouses must be $110,750 or less, based on your 2024 tax year return, rising to $113,550 for the 2027 benefit year.
This is a meaningful increase over prior years’ Enhanced STAR thresholds, so some seniors who were previously phased out by income may now qualify again.
How New York Calculates Your STAR Income
STAR eligibility for the 2026 benefit year is based on your 2024 income tax return, not your current income, since the state always looks back two tax years. To calculate your qualifying income, take your federal adjusted gross income from your 2024 Form 1040 and subtract the taxable portion of IRA distributions. On the New York State Form IT-201, this means taking your federal AGI figure and subtracting your taxable IRA distributions line.
If you were not required to file a tax return for 2024, the Tax Department may send you a letter, sometimes labeled Form RP-5300, asking you to verify your income directly, often through the Homeowner Benefit Portal or an income worksheet. Some counties have also held in-person income reporting seminars to help affected homeowners complete this verification. Once you have proven your eligibility for three consecutive years as a non-filer, you may no longer need to resubmit that proof annually.
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Big 2026 Changes Every Homeowner Should Know
New York simplified several parts of the STAR program for the 2026 benefit year, and these changes directly affect who qualifies. Only resident owners now count toward income, meaning if you co-own a property with someone who does not actually live there, that non-resident owner’s income is excluded from the eligibility calculation entirely, a change from previous years when all owners’ incomes counted regardless of residency.
Automatic Enhanced STAR upgrades are now in place, so you no longer need to file a separate application with your local assessor when you turn 65. The state now automatically tracks your age and income through tax records and upgrades you from Basic to Enhanced STAR, as long as you remain otherwise eligible. Relationship rules between co-owners have also loosened, so regardless of how the owners are related, just one resident owner needs to hit the age 65 mark. Ownership changes are now reported through the Homeowner Benefit Portal rather than filed as separate local paperwork with your assessor.
Who Is Not Eligible for STAR
Several categories of property and ownership are automatically excluded, regardless of income. Corporations, partnerships, and LLCs generally cannot receive STAR, with one exception for a farm dwelling owned by a qualifying agricultural entity. Second homes, vacation properties, and rentals do not qualify, since the home must be your primary residence. Married couples can only claim one STAR benefit total, even if they jointly or separately own multiple properties in New York, unless they are legally separated. Properties where someone other than a co-owner or spouse resides may also affect eligibility, since the program is built around owner-occupants.
STAR Credit vs. STAR Exemption: Which Applies to You?
If you bought your home after 2015, you are automatically on the STAR credit system, and there is no exemption option available to you. You register once through the state and receive a check or direct deposit each year that you can apply toward your school tax bill. If you have held the STAR exemption continuously since 2015 or earlier, you can keep it as long as you remain eligible, but it is worth comparing your current exemption savings against what the STAR credit would pay, since many longtime recipients are leaving money on the table by not switching.
Interest on Late STAR Payments
Homeowners who register for the STAR credit by July 1 may be entitled to interest if the state issues their check after their local school tax due date. This interest is calculated automatically based on when the local school district files its tax roll, the master list of assessed property taxes, so eligible homeowners generally do not need to request it separately. That said, even if your STAR credit is delayed, you are still required to pay your local school taxes by your local deadline, or you may face local interest and penalties on the school tax bill itself.
How to Apply for Your STAR Check in 2026
STAR is not automatic, and you must register at least once. You can register online through the New York State Homeowner Benefit Portal at tax.ny.gov/star, available at any time. If you do not have computer access, you can register by phone through the Tax Department’s STAR line during weekday business hours. For the Enhanced STAR exemption specifically, relevant only if you are not already receiving Basic STAR exemption and being auto-upgraded, you will need to file Form RP-425-E along with the supplemental Form RP-425-IVP, including Social Security numbers for all resident owners and spouses.
Once registered, the state reviews your eligibility annually and renews your benefit automatically, with no annual reapplication needed unless your situation changes. To be eligible for a STAR credit in any given year, you must own the home as your primary residence on July 1 of that year, so timing your registration around a home purchase matters.
STAR Payment Schedule by Phase
| Phase | School Tax Due Date Window | Areas Covered | Status as of Early August 2026 |
|---|---|---|---|
| Phase One | Late June to July | New York City, Yonkers, Buffalo, Rochester, Syracuse | Completed |
| Phase Two | August to September | Communities with August and September deadlines | Underway |
| Remaining Phases | Through November | Remaining school districts statewide | Rolling through fall |
Scam Warning: Protect Yourself During STAR Season
New York state officials have repeatedly warned that STAR season is a common target for scam texts, calls, and emails designed to look official. The New York State Tax Department and the IRS will never call or text you asking for personal or banking information in connection with your STAR benefit. If you receive a message asking you to click a link or provide payment details to receive your STAR check, treat it as fraudulent and report it, since legitimate STAR communication comes through the Homeowner Benefit Portal, official mail, or a verified phone line, not unsolicited texts or emails.
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Common Mistakes That Delay or Disqualify a STAR Benefit
Forgetting to register at all is the most common mistake, since STAR is opt-in and no registration means no check, regardless of how clearly you qualify. Reporting the wrong income figure, using gross income instead of AGI minus IRA distributions, is another frequent error that can trigger a correction letter. Assuming exemption and credit limits are the same causes confusion too, since the exemption’s $250,000 cap is stricter than the credit’s $500,000 cap. Missing the direct deposit enrollment deadline, which is 15 business days before your school tax due date, means you will get a slower paper check instead. Finally, not updating ownership changes promptly through the Homeowner Benefit Portal can delay or interrupt your benefit the following year.
Official Resources and Application Links
| Resource | Purpose | Link |
|---|---|---|
| STAR Homeowner Benefit Portal | Register, check status, and update ownership details | tax.ny.gov/star |
| STAR Credit Delivery Schedule | Check when your area’s payments are being issued | tax.ny.gov (STAR Credit Delivery Schedule) |
| Enhanced STAR Application (Form RP-425-E) | Apply for the Enhanced STAR exemption directly | tax.ny.gov (Form RP-425-E) |
| STAR income verification worksheet | Verify income if you did not file a 2024 tax return | tax.ny.gov (STAR income worksheet) |
| NYS Tax Department STAR phone line | Register or ask questions by phone | 518-457-2036 |
| Report a scam | Report suspicious STAR-related texts, calls, or emails | tax.ny.gov (report fraud) |
FAQs
What is the income limit for the STAR credit in 2026?
$500,000 or less in combined income for all owners and resident spouses. Homeowners still on the older STAR exemption face a lower limit of $250,000.
What is the Enhanced STAR income limit for 2026, and what will it be in 2027?
$110,750 or less based on your 2024 tax return for 2026 benefits. The state has already confirmed the 2027 threshold will rise to $113,550.
Do I need to reapply for Enhanced STAR every year once I turn 65?
No. As of 2026, the state automatically tracks your age and income through tax records and upgrades eligible homeowners from Basic to Enhanced STAR without a separate application.
When will my STAR check arrive in 2026?
It depends on your local school tax due date. Areas with June and July deadlines have already received phase one payments, while areas with August and September deadlines are currently receiving phase two payments. The full statewide season runs through November.
Is STAR automatic, or do I have to apply?
You must register at least once through the Homeowner Benefit Portal. After that, your eligibility is reviewed and renewed automatically each year unless your situation changes.
Can I get interest if my STAR payment is late?
Yes, if you registered by July 1 and the state issues your check after your local school tax due date, interest is generally added automatically based on when your school district files its tax roll.
Are STAR scam texts and calls a real concern?
Yes. New York officials have confirmed scammers actively target STAR recipients with fake texts and calls asking for personal or banking information. The Tax Department will never request this information by text or unsolicited call.
Conclusion
Qualifying for a STAR check in 2026 comes down to three things: owning and living in the home as your primary residence, staying under the applicable income limit for either Basic or Enhanced STAR, and making sure you are properly registered through the state’s Homeowner Benefit Portal. With phase two payments now rolling out to homeowners in August and September deadline areas, the 2027 Enhanced STAR income limit already confirmed, and stronger protections like automatic senior upgrades and resident-only income counting, more New York homeowners may qualify than in past years. The only way to find out for certain is to register and let the state run the eligibility check against your 2024 tax return, while staying alert to scam attempts that tend to spike during payment season.
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