How STAR Works on Long Island

House model and letters spelling tax, representing the New York State STAR school tax relief program for homeowners
A symbolic illustration of homeownership and property taxes, which are directly affected by New York State’s STAR program. The School Tax Relief (STAR) benefit applies only to the school tax portion of a homeowner’s bill and may appear as either an exemption or a state-issued credit. Understanding how STAR works helps Long Island homeowners better anticipate when and how tax relief is received. File photo: dajingjing, licensed.

How the STAR Program Works on Long Island

The School Tax Relief (STAR) program is a New York State initiative designed to reduce the school tax burden for eligible homeowners. On Long Island, STAR benefits are widely used, but many homeowners are unclear about how STAR works, when benefits apply, and why some residents receive a rebate while others receive an exemption.

This page explains how the STAR program works on Long Island, the difference between the STAR exemption and STAR credit, and when homeowners typically see the benefit reflected.

What the STAR Program Does

STAR provides school tax relief only. It does not reduce:

  • County taxes
  • Town or village taxes
  • Special district assessments

Instead, STAR lowers the school tax portion of a homeowner’s property tax bill.

Two Types of STAR Benefits on Long Island

There are two different STAR benefit structures, depending largely on when a homeowner first enrolled.

STAR Exemption (Applied to the Tax Bill)

Some Long Island homeowners receive STAR as an exemption, which means:

  • The benefit appears directly on the school tax bill
  • The taxable assessed value of the home is reduced for school tax purposes
  • The tax savings are reflected automatically when the bill is issued

This method primarily applies to homeowners who enrolled in STAR before New York State transitioned to the credit system.

STAR Credit (Rebate Check or Direct Deposit)

Most newer participants receive STAR as a credit, not an exemption.

Under the STAR credit system:

  • Homeowners pay their full school tax bill
  • New York State issues a STAR rebate check or direct deposit
  • The credit amount is calculated based on the homeowner’s eligibility

This is why many homeowners refer to STAR as a “rebate,” even though it is technically a tax credit.

When STAR Benefits Are Typically Received on Long Island

STAR Exemption Timing
  • Appears automatically on the school tax bill
  • Timing depends on the local school tax billing cycle
  • Homeowners see the benefit when the bill is issued
STAR Credit Timing
  • Issued after school tax bills are sent
  • Typically arrives later in the year as a separate payment
  • Delivery method may be check or direct deposit

Because Nassau and Suffolk counties issue school tax bills on different schedules, the timing of STAR credits may vary slightly by location, but the overall pattern remains consistent year to year.

Nassau vs. Suffolk County Considerations

While STAR is a statewide program, local tax calendars affect when homeowners notice the benefit.

  • Nassau County:
    School tax bills are often issued earlier, so exemption benefits appear sooner and credit payments may follow earlier in the cycle.
  • Suffolk County:
    School tax bills are typically issued later, which can shift when STAR credits are received.

The amount of the STAR benefit is determined by New York State, not the county.

Who Is Eligible for STAR

Eligibility is based on:

  • Primary residence status
  • Income thresholds set by New York State
  • Enrollment in either the Basic STAR or Enhanced STAR program

Enhanced STAR is generally available to:

  • Senior homeowners
  • Residents meeting age and income requirements

Eligibility must be maintained annually, and some homeowners must periodically re-certify.

Common STAR Confusion Points

  • STAR does not reduce all property taxes
  • STAR is not issued by the town or county
  • Some homeowners receive a credit, others an exemption
  • STAR credits do not reduce the amount due on the tax bill
  • Moving or changing ownership can affect eligibility

These misunderstandings are among the most common causes of missed expectations.

How to Confirm STAR Status

Homeowners can confirm their STAR status by checking:

  • New York State tax department STAR records
  • School tax bills (for exemptions)
  • State-issued STAR credit notices
  • Correspondence related to eligibility or re-certification

Because STAR is administered by the state, local assessor offices do not control eligibility decisions, though they may reflect exemptions on tax rolls.

In Summary

  • STAR provides school tax relief only
  • Some homeowners receive a STAR exemption, others a STAR credit
  • Exemptions appear on tax bills; credits are issued separately
  • Timing varies slightly based on county tax calendars
  • Eligibility and benefit amounts are determined by New York State

Understanding how STAR works helps Long Island homeowners avoid confusion and better plan for property tax payments.

Editorial Note

This page provides general guidance on the STAR program as it applies to Long Island. Eligibility rules, income thresholds, and benefit amounts may change and should always be confirmed with New York State.