Whether you receive the STAR exemption or the credit, there are two types of STAR benefits:
BASIC STAR
Available for owner-occupied, primary residences, the income limit for the Basic STAR credit is $500,000 (the income limit for the Basic STAR exemption is $250,000). This is based on the first $30,000 of the full value of a home
STAR BENEFITS
The STAR benefit applies only to school district taxes. It doesn’t apply to county, town, or city taxes, except in the cities of New York, Buffalo, Rochester, Yonkers, and Syracuse. In those five cities, the exemption is applied partly to city taxes and partly to school taxes.
ENHANCED STAR
Provides an increased benefit for the primary residences of senior citizens (age 65 and older) with qualifying incomes: 1. $110,750 or less for the 2026-2027 school year 2. $113,550 or less for the 2027-2028 school year
This is based on the first $88,500 of the full value of a home for the 2026-2027 school year.
Note: Senior citizens receiving STAR may also be eligible for the senior citizens exemption. See the NYS Department of Taxation & Finance Senior citizens exemption to learn more.
FORMS & DOCUMENTATION
Send completed forms and documentation to the Assessment Department by any of the following options:
Mail to: Town of Walworth Assessment Department 3600 Lorraine Drive Walworth, NY 14568
