New York State • 2019 homestead exemption guide • reviewed September 12, 2026
NYS Homestead Exemption 2019 Guide: New York STAR, Property Tax Benefits and Legal Homestead Protection
The phrase New York homestead exemption 2019 can mean two different things.
For property taxes, New York homeowners usually mean STAR, Enhanced STAR, senior, veteran or disability property-tax exemptions.
For debts, judgments or bankruptcy planning, “homestead exemption” usually means CPLR 5206, which protects a limited amount of home equity.
This guide explains both meanings so homeowners do not use the wrong form, deadline or office.
Fast answer
NYS Homestead Exemption 2019 Quick Facts
New York’s major homeowner school-tax relief program is STAR, not a universal county homestead exemption.
Beginning in 2019, the Basic STAR exemption income limit was lowered to $250,000.
The 2019 Enhanced STAR income limit was $86,300.
New homeowners and first-time STAR applicants generally had to register for the STAR credit instead of applying for the exemption.
Beginning with 2019 applications, senior exemption applicants had to apply separately for senior exemption and Enhanced STAR.
New York CPLR 5206 used county-based home-equity protection tiers.
If your goal is a lower school tax bill, use STAR and local property-tax exemption rules. If your goal is protecting equity from creditors, use CPLR 5206 and get legal advice.
Search intent
What “New York Homestead Exemption 2019” Actually Means
New York does not use one statewide property-tax “homestead exemption” the same way Florida or Texas do.
For property-tax relief, New York uses several programs, including STAR, senior citizens exemption, veterans exemption and disability exemptions.
For legal equity protection, New York uses the homestead exemption in Civil Practice Law and Rules section 5206.
Property-tax meaning
Use this path for school-tax savings, STAR checks, local assessor forms, senior exemptions and exemption denials.
The key offices are the NYS Tax Department, local assessor and local Board of Assessment Review.
Legal / creditor meaning
Use this path for judgment, creditor, bankruptcy or sheriff-sale equity protection questions.
The key source is CPLR 5206, but homeowners should speak with an attorney before relying on it.
Where to go
NYS Offices, Local Assessors, Addresses and Phone Numbers
New York State Department of Taxation and Finance
Best for: STAR credit registration, Homeowner Benefit Portal, STAR credit status and statewide STAR guidance.
STAR homeowner phone: 518-457-2036
Typical phone hours: weekdays, 8:30 AM–4:30 PM.
Address context: Office of Real Property Tax Services, W.A. Harriman Campus, Albany, NY 12227.
Open NYS STAR Resource CenterYour Local Assessor
Best for: local property-tax exemptions, assessment roll, taxable status date, STAR exemption questions and grievance filings.
How to find: use the NYS Municipal Data Portal and search your city, town, village or county.
Important: outside New York City, most exemption applications are filed locally with the assessor.
Open Municipal Data PortalNew York City Department of Finance
Best for: NYC property-tax benefits, NYC STAR questions, co-op/condo benefit issues and NYC property tax bills.
Use for: Manhattan, Brooklyn, Queens, Bronx and Staten Island properties.
Important: NYC uses its own Department of Finance process instead of a town assessor office.
Open NYC STAR PageLocal Board of Assessment Review
Best for: assessment grievances, exemption calculation disputes and local assessment review.
Common timing: Grievance Day is the fourth Tuesday in May in most New York communities, but local dates vary.
Form often used: RP-524, Complaint on Real Property Assessment.
Open NYS Grievance ProceduresNYS tax office map: New York State Department of Taxation and Finance, W.A. Harriman Campus, Albany, NY 12227.
For an individual property-tax exemption, also contact your local assessor because assessment and exemption filing are local.
2019 STAR changes
What Changed for NYS STAR in 2019?
The biggest 2019 issue was not a new universal homestead exemption.
The biggest practical issue was how homeowners received STAR and how older adults qualified for Enhanced STAR.
Basic STAR exemption income cap: beginning in 2019, the Basic STAR exemption income limit became $250,000.
STAR credit income cap: homeowners with income over $250,000 and up to $500,000 generally had to use the STAR credit if otherwise eligible.
Enhanced STAR income limit: the 2019 Enhanced STAR limit was $86,300.
New homeowners: first-time STAR applicants generally had to register with New York State for the STAR credit.
Existing exemption recipients: homeowners who had been receiving STAR exemption since 2015 could generally continue if still eligible.
Enhanced STAR IVP: 2019 Enhanced STAR exemption applicants had to enroll in the Income Verification Program.
Senior citizens exemption separation: beginning with 2019 applications, senior citizens exemption and Enhanced STAR required separate action.
Local deadlines still mattered: taxable status date and exemption-filing date depended on the local assessing unit.
Legal equity protection
New York Legal Homestead Exemption Amounts in 2019
The legal homestead exemption under CPLR 5206 protects a limited amount of equity in an owned and occupied principal residence.
This is separate from STAR and does not directly reduce a school tax bill.
$150,000 county tier
Kings, Queens, New York, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester and Putnam.
$125,000 county tier
Dutchess, Albany, Columbia, Orange, Saratoga and Ulster.
$75,000 county tier
All remaining New York counties.
CPLR 5206 can involve liens, mortgages, sheriff sale procedure, bankruptcy exemption elections, sale proceeds and timing rules. Do not treat this article as legal advice.
Forms and portals
Which NYS Homestead, STAR or Property-Tax Form Should You Use?
STAR credit registration
Use the NYS Homeowner Benefit Portal if you are a new homeowner or not receiving a STAR benefit on your current home.
STAR exemption
Only continuing eligible homeowners who already had STAR exemption history can generally keep the exemption on the school tax bill.
Enhanced STAR
Use Enhanced STAR rules if at least one owner meets the age requirement and the household meets the income limit.
Senior citizens exemption
This is a separate local-option exemption, not the same filing as Enhanced STAR after the 2019 change.
Veterans exemption
Veterans exemptions are local-option property-tax benefits and should be checked with the local assessor.
Disability exemption
Persons with disabilities may qualify for local property-tax exemptions when local law and income limits are met.
RP-524 grievance
Use this for assessment complaints, exemption-calculation disputes, or local exemption issues when the grievance route applies.
CPLR 5206
This is not a tax form. It is the legal homestead equity protection statute for judgments and creditor issues.
Step-by-step
How to Handle a New York Homestead or STAR Issue
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Decide which meaning applies.
For lower property taxes, use STAR or local exemptions. For creditor protection, use CPLR 5206 and legal advice.
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Confirm the property location.
New York rules depend on city, town, village, school district, county and whether the property is in New York City.
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Find the local assessor.
Use the Municipal Data Portal for non-NYC properties, or NYC Department of Finance for NYC properties.
Open Municipal Data PortalAfter opening: search your municipality, open the profile, and write down assessor contact details, taxable status date and assessment-roll dates. -
Check STAR registration status.
Use the Homeowner Benefit Portal or STAR lookup if you need to register, update details or check a credit.
Open Homeowner Benefit PortalAfter opening: log in with a NY.gov account, choose Real property tax, then select Homeowner Benefit Portal. -
Review the assessment roll.
Check whether STAR, Enhanced STAR or other exemptions appear on the tentative or final assessment roll.
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File before the local deadline.
Most exemptions depend on a local taxable status date. Grievance Day is also local and can differ.
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Save proof.
Keep online confirmations, assessor receipts, mailed copies, denial letters and tax-bill copies.
NYC property owners should use NYC Department of Finance for city property-tax administration and NYS Tax Department for STAR credit registration.
Estimate savings
How NYS STAR and Homestead Savings Worked Around 2019
STAR property-tax savings vary because local school tax rates and assessment practices vary.
The legal homestead exemption does not create an annual property-tax savings amount. It protects equity against certain creditor actions.
Open simple STAR savings estimator
Estimated STAR savings: $600.00
Denial or wrong value
What If STAR, an Exemption, or Your Assessment Looks Wrong?
New York separates tax-benefit issues from market-value assessment issues.
Start with the local assessor or NYS STAR notice, then use the correct appeal path before the deadline.
STAR or exemption missing
Check whether the issue came from the local assessor or the NYS Tax Department.
If you were denied STAR at Tax Department direction, follow the notice instructions.
Assessment too high
Use the local grievance process and RP-524.
In most communities, Grievance Day is the fourth Tuesday in May, but local exceptions are common.
Check tentative roll: verify assessed value, taxable value, exemptions and property class.
Contact assessor early: many errors are easier to correct before Grievance Day.
Use evidence: comparable sales, appraisals, photos, property condition and exemption documents help.
Know the exception: STAR denial at Tax Department direction may require Tax Department review, not only local BAR review.
Save deadlines: failure to receive a notice usually does not extend tax or assessment deadlines.
Local differences
Counties, Cities, Towns and Local Option Exemptions
New York property-tax exemptions are highly local.
County, city, town, village and school district choices can change the exemption result for the same homeowner.
STAR is statewide, but many senior, veteran and disability exemptions depend on local adoption, local income limits, local assessment dates and local filing procedures.
Current warning
2019 Guide vs. Current NYS Rules
This page explains the 2019 rule environment because the keyword is historical.
If you are filing now, do not use 2019 income limits, old forms or old taxable status dates.
New STAR filing: current new homeowners generally register for the STAR credit through New York State.
Enhanced STAR: income limits change by benefit year.
Local exemptions: senior, veteran and disability exemptions may depend on local adoption and updated income limits.
STAR status: use the Homeowner Benefit Portal or Property Tax Credit Lookup for current status.
Mortgage escrow: if you switch from exemption to credit, tell the mortgage servicer because the school tax bill may no longer show the STAR reduction.
Legal homestead: CPLR 5206 should be checked in current law before any legal or bankruptcy decision.
Avoid errors
Common New York Homestead Exemption Mistakes
Calling STAR a county homestead exemption: this causes people to search the wrong office and miss the state portal.
Using a 2019 limit today: 2019 Enhanced STAR and Basic STAR rules are historical and may not match current filing years.
Filing STAR with the wrong office: new homeowners usually register with NYS, while local exemptions usually go to the assessor.
Ignoring NYC differences: New York City uses Department of Finance processes that differ from town assessor offices.
Missing taxable status date: exemption deadlines are local and may not match another municipality.
Assuming senior exemption equals Enhanced STAR: beginning with 2019 applications, these required separate attention.
Confusing property-tax relief with bankruptcy protection: STAR saves school taxes; CPLR 5206 protects equity in specific legal situations.
Using property records for screening: assessment and property records are not consumer reports for FCRA-regulated uses.
Decision path
What Should You Do Next?
Register for the STAR credit through the NYS Tax Department rather than trying to start a new STAR exemption.
Check whether you can continue the exemption and whether switching to the STAR credit makes sense.
Review Enhanced STAR IVP rules and remember that senior citizens exemption and Enhanced STAR required separate action starting in 2019.
Use the Homeowner Benefit Portal, STAR lookup, local assessor and any denial letter to find the correct appeal route.
Contact the local assessor and file RP-524 by the local Grievance Day if the value or exemption calculation is wrong.
Read CPLR 5206 and speak with a New York attorney before relying on any equity-protection amount.
Important caution
Independent Information, Tax Caution and Legal Notice
This page is independent informational content for homeowners.
It is not the official website of the New York State Department of Taxation and Finance, a local assessor, New York City Department of Finance, a court, or any government agency.
It is not legal advice, tax advice, bankruptcy advice, an assessment notice, a STAR determination or an exemption approval.
Verify current rules, forms, income limits, taxable status dates, local filing procedures and legal statutes directly with official sources before acting.
Property records should be used for property-tax, assessment, ownership-reference and public-record purposes only.
Do not use property-record information for employment, tenant screening, credit, insurance underwriting or any FCRA-regulated purpose.
FAQs
NYS Homestead Exemption 2019 FAQs
Did New York have a property-tax homestead exemption in 2019?
New York did not have one universal statewide property-tax homestead exemption like some other states. Most homeowners searching this phrase usually mean STAR, Enhanced STAR, senior, veteran or disability property-tax exemptions.
What was the Basic STAR exemption income limit in 2019?
Beginning in 2019, the Basic STAR exemption income limit was $250,000. Homeowners above that amount and up to $500,000 generally used the STAR credit if otherwise eligible.
What was the 2019 Enhanced STAR income limit?
The 2019 Enhanced STAR income limit was $86,300.
Did new homeowners apply for STAR exemption in 2019?
Generally no. New homeowners and first-time STAR applicants registered with the New York State Tax Department for the STAR credit instead of applying to the assessor for a new STAR exemption.
What changed for Enhanced STAR in 2019?
Enhanced STAR exemption applicants had to enroll in the Income Verification Program, and senior citizens exemption applicants had to apply separately for senior exemption and Enhanced STAR.
What is the legal New York homestead exemption?
The legal homestead exemption is CPLR 5206. It protects a limited amount of equity in an owned and occupied principal residence from certain creditor actions.
What were New York CPLR 5206 homestead amounts in 2019?
The county-based tiers were $150,000 for NYC boroughs and several downstate counties, $125,000 for Dutchess, Albany, Columbia, Orange, Saratoga and Ulster, and $75,000 for remaining New York counties.
Where should I file property-tax exemption forms in New York?
Most local exemption applications are filed with the local assessor, not directly with the NYS Department of Taxation and Finance. STAR credit registration is handled through New York State.
How do I appeal a missing exemption or wrong assessment?
Start with the local assessor. If needed, use the local grievance process and RP-524 by Grievance Day. If a STAR denial came from the Tax Department, follow the Tax Department notice instructions.
Should I use 2019 NYS homestead rules today?
No. Use 2019 rules only for historical understanding. Current filings should use current STAR rules, current income limits, current forms, current local deadlines and current law.
Official resources
Official New York State Sources
Official state portal for STAR credit, STAR exemption, eligibility and status tools.
Historical STAR income limits and prior-year eligibility rules, including 2019 Enhanced STAR.
Official explanation of who can keep STAR exemption and who must use STAR credit.
Official portal for STAR registration updates and homeowner benefit information.
Official way to find local assessor, municipality, school district and county property-tax contact information.
Official overview of common exemptions, including STAR, senior, veterans and disability exemptions.
Current official forms for exemptions, grievances and assessment-related filings.
Official guidance for contesting assessments and certain exemption problems.
Official New York law text for legal homestead equity protection.
Official 2019 county, city and town assessment-roll exemption report.
NYC Department of Finance guidance for STAR and city property-tax administration.
Official questions and answers for STAR credit, STAR exemption, status and eligibility.