NYS School Tax Relief (STAR) Reimbursement by School District: Beginning Levy Year 1998

data.ny.gov | Last Updated 19 Mar 2024

The Department of Taxation and Finance’s Office of Real Property Tax Services maintains data on the New York State STAR program. This dataset is a compilation of annual data for each school year. Data are shown for the number and amount of basic and enhanced STAR exemptions and reimbursements by school district for each levy year.

Tags: school tax relief, star, property tax exemption, t&f property tax and school tax relief

This dataset has the following 9 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
Levy Yearlevy_yearnumberThe year in which school taxes are levied, generally in the Fall of the school year. For example, levy year 2014 refers to school year 2014-15.
School District Nameschool_district_nametextThe name of the school district. “New York City School” includes school districts in the counties of Bronx, Kings, New York, Queens, and Richmond.
School District Codeschool_district_codetextThe code by which a school district is identified, as utilized by the Department’s Office of Real Property Tax Services. Other State or local governmental agencies may utilize different school district codes.
Number of Basic Exemptionsnumber_of_basic_exemptionsnumberNumber of residential units claiming basic STAR exemption. (Basic STAR began in levy year 1999.) For LY16 forward: This does not include the number claiming the STAR advance payment personal income tax credit.
Amount of Basic Reimbursementamount_of_basic_reimbursementnumberAmount (in dollars) reimbursed by New York State to the school district for the reduction in school property tax revenue due to basic STAR exemptions. (Basic STAR began in levy year 1999.) For LY16 forward: This does not include the amount of STAR advance payment personal income tax credit issued.
Number of Enhanced Exemptionsnumber_of_enhanced_exemptionsnumberNumber of residential units claiming enhanced STAR exemption. For LY16 forward: This does not include the number claiming the STAR advance payment personal income tax credit.
Amount of Enhanced Reimbursementamount_of_enhanced_reimbursementnumberAmount (in dollars) reimbursed by New York State to the school district for the reduction in school property tax revenue due to enhanced STAR exemptions. For LY16 forward: This does not include the amount of STAR advance payment personal income tax credit issued.
Total Amount of Reimbursementtotal_amount_of_reimbursementnumberTotal Amount (in dollars) reimbursed by New York State to the school district for the total reduction in school property tax revenue due to basic and enhanced STAR exemptions. For LY16 forward: This does not include the amount of STAR advance payment personal income tax credit issued.
Data Preparation Datedata_preparation_datecalendar_dateThe date when current data was recompiled or revised.