As of 2015, the enhanced STAR exemption benefits those who are 65 or older with an income below $84,550, explains the New York State Department of Taxation and Finance. Eligible properties include houses, cooperative apartments, condominiums, cooperative apartments and manufactured homes.
For jointly owned property owners, only one spouse or sibling must be 65 by Dec. 31 of the year the exemption begins. The home that taxpayers are seeking exemption for must be the property owner's primary residence The income limit applies to all owners and owners' spouses who resides at the property seeking the exemption, the Department explains.
The local municipal assessor uses a number of different factors to determine whether a property is a primary residence, such as voting registration, the length of time spent each year on the property and the address where vehicles are registered. When submitting a STAR application, a resident may be asked to submit verification of his primary residence, the Department reports.
Special eligibility rules come into play for senior citizens and residents of co-operative apartments, manufactured home parks, nursing homes and homes and property that are part of a life trust estate, the Department explains. STAR program exemptions vary based on location.