Guide · Sources reviewed September 20, 2026
STAR and Enhanced STAR in Nassau County
STAR lowers school taxes for owners who live in the home. New owners register with New York State for the STAR credit, a check; the older exemption carries on only for owners who already had it. Enhanced STAR is the larger benefit for owners 65 and older with incomes up to $113,550.
Basic and Enhanced STAR at a glance
- Basic STAR. For any owner who lives in the home as their main residence, with no age limit and an income of $500,000 or less. It covers the school tax on the first $30,000 of the home’s value.
- Enhanced STAR. For owners 65 and older with an income of $113,550 or less for 2027 benefits. It covers the school tax on the first $88,500 of the home’s value for 2026–27.
- Both lower school taxes only. County, town, and special district taxes are unaffected.
Figures checked October 19, 2026 against New York State’s published limits. They change each benefit year.
New owners register with the State
If you bought your home recently, register for the STAR credit with New York State. The County doesn’t do it for you, and the previous owner’s exemption doesn’t pass to you. The State’s STAR page has the registration link and its handout for new homeowners.
Common questions
What is the income limit for STAR in Nassau County?
STAR is a New York State program, so the limits are the same statewide. The Basic STAR credit is for owners with a combined income of $500,000 or less; the older Basic STAR exemption is limited to $250,000. Enhanced STAR is for owners 65 and older with an income of $113,550 or less for 2027 benefits.
Income means federal adjusted gross income minus the taxable amount of IRA distributions, counted for the owners who live in the home. Check the State’s eligibility page for the year you are applying.
What is the difference between the STAR credit and the STAR exemption?
The credit is a check or direct deposit from New York State that you use toward your school taxes. The exemption is a reduction printed on your school tax bill. The State says the exemption is no longer available to new homeowners, who register for the credit instead.
If you have had the exemption on the same home since 2015, you can keep it. Moving, or a letter from the State asking you to switch, means registering for the credit. Start at New York State’s STAR page.
How do I get Enhanced STAR when I turn 65?
One resident owner must be 65 by December 31 of the benefit year, and household income must be within the limit. The State upgrades Basic STAR credit recipients automatically when they qualify.
Owners who still receive the exemption apply for Enhanced STAR through the County’s Department of Assessment. Our tax relief page lists the other programs that start at 65, including the separate senior citizens’ exemption.
Does STAR affect a tax grievance?
No. STAR lowers your school tax after it is calculated; a grievance questions the assessed value it is calculated from. You can have both, and a grievance doesn’t put STAR at risk.
Other relief worth checking
STAR is one of several programs. Seniors with lower incomes, veterans, owners with disabilities, and volunteer firefighters each have County exemptions with their own deadlines. Our tax relief checker shows which ones fit your household, and the exemptions guide covers how they work. This page is general information, not legal or tax advice.
Keep reading
Property tax exemptions and STAR
Exemptions are separate from appeals, and you can have both. Check your value and the benefits your household qualifies for.
The senior citizens’ exemption
A County exemption, separate from Enhanced STAR, with a much lower income limit that counts Social Security.
See how it applies to a real home
Look up any County record alongside what you’ve learned.
Check a property