STAR Exemption in Nassau County: Credit vs Exemption, Income Limits, How to Register

STAR is the state’s school tax relief program, and the exemption is closed to new homeowners, who register for the credit instead. It is one of the costs in the buying guide. This page separates the two versions, the exemption and the credit, and lays out the income limits, the online steps and the Nassau contacts. For how the school tax fits into the whole bill, read Nassau County property taxes.

Is the STAR exemption still open to new homeowners?

The STAR exemption program is closed to all new applicants. A new homeowner, or someone who was not receiving the exemption on the current home in 2015, registers for the STAR credit instead, which pays by check or direct deposit directly from New York State. The Town of Oyster Bay Receiver of Taxes publishes the same rule: the exemption program is not available to new homeowners.

Current exemption recipients keep their benefit. The State Tax Department’s exemption page applies only to current recipients. Basic STAR exemption recipients aged 65 or older no longer need to act to upgrade to Enhanced STAR beginning in 2026. The Tax Department automatically notifies the assessor when a senior becomes eligible.

How to register for the STAR credit online

New homeowners register as soon as the home becomes their primary residence. The steps run through the State’s online account system, in this order:

• Log in to an Individual Online Services account or create one.
• Select Register and follow the prompts to register for the STAR credit.
• Enter the name of the school district where the primary residence is located.

After registering, a homeowner automatically receives the Basic or Enhanced STAR credit, depending on what they qualify for. An eligible homeowner receives the credit payment before the school tax bill is due. Registration does not repeat each year: no new registration is needed unless the ownership of the home changes.

The Tax Department sends a letter if it needs more information for a registration or if its records show the homeowner is not eligible. For help registering for the credit, the Town of Oyster Bay lists the State Tax Department’s number, (518) 457-2036.

Who qualifies and the income limits

The property must be the primary residence of an eligible owner, and it must be owned by the eligible applicants. Basic STAR is available to all eligible STAR recipients. Income means federal adjusted gross income minus the taxable amount of IRA distributions. Income eligibility for the 2026 STAR benefit uses tax return information from the 2024 tax year.

A married couple can receive only one STAR benefit regardless of how many properties they own, unless they are legally separated. Corporations, partnerships and LLCs are not eligible unless the property is a farm dwelling.

Basic and Enhanced STAR

Whether a homeowner receives the exemption or the credit, there are two types of STAR benefit. Basic STAR is for owner-occupied primary residences and is based on the first $30,000 of the full value of a home. Enhanced STAR is the increased benefit for the primary residences of senior citizens aged 65 and older with qualifying incomes.

The benefit applies only to school district taxes. It does not apply to county, town or city taxes, except in the five cities of New York, Buffalo, Rochester, Yonkers and Syracuse. Senior citizens receiving STAR may also be eligible for the senior citizens exemption. The program can save homeowners hundreds of dollars each year.

STAR credit or exemption: switching and what changes

Residents enrolled in the exemption program can switch to the credit program because there may be a greater benefit. The savings in the credit program will never be less than the exemption program. A homeowner cannot receive both.

The switch happens online: select Actions and choose Switch to credit from the drop-down menu. Homeowners who pay school taxes through an escrow account may want to tell the mortgage lender or its agent after switching. Questions about the exemption program go to the Nassau County Department of Assessment at (516) 571-1500.

Nassau exemption amounts and where the forms are

The Tax Department certified STAR exemption amounts for school year 2026-2027 by municipality and class code. For North Shore, class code 1, the table lists $120 for the Enhanced exemption and $40 for the Basic exemption, certified 5/27/2026. The amounts are subject to change as more current data becomes available. Other Nassau school districts have their own rows; the North Shore school districts guide shows which district serves which town.

The Nassau County Department of Assessment handles applications for property tax exemptions. Residents can print exemption applications from the County’s exemption forms page and submit them in person or by mail. Other partial exemptions depend on age, income, disability and military or volunteer service. A new owner’s STAR benefit comes through the credit registration above, not through these forms. If an assessment itself is the problem, see the tax grievance guide.