Basic, Enhanced and Middle Class

New York State has three STAR property tax reduction programs for homeowners. Here's a brief explanation of each and who qualifies:

• Basic Star
  All homeowners who live in their residences are eligible for Basic Star. To get this rebate, a person must go to his/her local assessor's office and fill out an application. This need only be done once.

• Enhanced Star
  This program is available to income-eligible senior citizens who live in their own residences. Qualifying seniors will also receive Basic Star. To qualify, a person must apply at his/her local assessors office and provide tax returns to prove eligibility.

• Middle Class Star
  This program was launched in 2007 anc continued in 2008. It has not been extended in 2009.

You may call the New York State Department of Taxation and Finance at (877) 6-STARNY (877-678-2769) or locally, call United Ways' helpline at 2-1-1. (Cable phone users need to dial 1-800-899-1479 to access 2-1-1 services.)

Additional information is available at New York State Office of Real Property Services Web site.