N.Y. Real Property Tax Law § 425
Creates the School Tax Relief (STAR) exemption from school district taxes for owner-occupied primary residences (one-, two-, or three-family homes, farm dwellings, and certain cooperatives and condominiums). Basic STAR is available to homeowners with combined income of $250,000 or less regardless of age; Enhanced STAR provides a larger benefit to owners age 65 or older who meet an annually cost-of-living-adjusted income limit. Since 2016 the assessment exemption is closed to new applicants, who instead receive the benefit as a STAR credit check.
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