A Middle Class STAR rebate is available for homeowners who receive the basic STAR exemption on their property tax bill. These homeowners must apply to receive this tax relief, as the amount of the rebate is correlated to the homeowners’ income levels. The program provides benefits to taxpayers on a sliding scale based on income, with benefits declining as income exceeds $90,000 for upstate homeowners and $120,000 for homeowners in the higher-cost New York City metropolitan region. Taxpayers earning more than $250,000 are not eligible to receive a check


 Tax Department at 1-877-6-STAR-NY (1-877-678-2769).