New York · Property tax exemptions for surviving spouses · Updated Oct 2026
New York property tax exemptions for surviving spouses (2026)
Every statewide property tax break in New York that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in New York is the Enhanced STAR. A bigger school tax benefit, figured as if the first $88,500 of your home's full value were exempt (2026-2027 school year).
- Worth
- $88,500
- Income limit
- $110,750 or less for 2026 benefits; $113,550 or less for 2027 benefits.
- Deadline
- For the STAR exemption, the local taxable status date.
Property tax breaks for surviving spouses in New York
SeniorsEnhanced STAR
A bigger school tax benefit, figured as if the first $88,500 of your home's full value were exempt (2026-2027 school year).
For surviving spouses: A surviving spouse who was at least 62 in the year the age-eligible spouse died can keep it.
- Who qualifies
- At least one resident owner must be 65 or older by December 31 of the benefit year, and the home must be an owner's primary residence. A surviving spouse who was at least 62 in the year the age-eligible spouse died can keep it.
- Income limit
- $110,750 or less for 2026 benefits; $113,550 or less for 2027 benefits (combined income of resident owners and spouses; federal AGI minus taxable IRA distributions).
- How to apply
- If you get the STAR credit, update your registration with the NYS Tax Department (Homeowner Benefit Portal) when you turn 65; the state checks your income each year. If you still have the older STAR exemption, ask your assessor how to apply for the Enhanced exemption.
- Deadline
- For the STAR exemption, the local taxable status date (March 1 in most places). Credit: no fixed deadline stated.
- Renewal
- Income checked every year by the state (credit or Income Verification Program).
- Law
- RPTL 425(4); Tax Law 606(eee)
Source: official page
How to apply, step by step
- If you get the STAR credit, update your registration with the NYS Tax Department (Homeowner Benefit Portal) when you turn 65; the state checks your income each year.
- If you still have the older STAR exemption, ask your assessor how to apply for the Enhanced exemption.
Form: Homeowner Benefit Portal / STAR registration
Deadline: For the STAR exemption, the local taxable status date (March 1 in most places). Credit: no fixed deadline stated.
Renewal: Income checked every year by the state (credit or Income Verification Program).
Savings estimate for New York
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for New York
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for New York
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about surviving spouses property tax breaks in New York
Who qualifies for property tax breaks for surviving spouses in New York?
Enhanced STAR: At least one resident owner must be 65 or older by December 31 of the benefit year, and the home must be an owner's primary residence. A surviving spouse who was at least 62 in the year the age-eligible spouse died can keep it.
Is there an income limit for surviving spouses' property tax breaks in New York?
Enhanced STAR: $110,750 or less for 2026 benefits; $113,550 or less for 2027 benefits (combined income of resident owners and spouses; federal AGI minus taxable IRA distributions).
When is the deadline for surviving spouses to apply in New York?
Enhanced STAR: For the STAR exemption, the local taxable status date (March 1 in most places). Credit: no fixed deadline stated.
Do surviving spouses have to reapply every year in New York?
Enhanced STAR: Income checked every year by the state (credit or Income Verification Program).
Where do surviving spouses apply for property tax breaks in New York?
Your local assessor (town, city or village; in New York City the Department of Finance) grants senior, disability and veterans exemptions, and each county, city, town, village and school district decides whether to offer them and sets local income limits. STAR is run by the NYS Department of Taxation and Finance: new homeowners register with the state for the STAR credit. For the Enhanced STAR: If you get the STAR credit, update your registration with the NYS Tax Department (Homeowner Benefit Portal) when you turn 65; the state checks your income each year.
SourcesLast checked: Oct 2026.