I want to remind you that the deadline for New York State’s School Tax Relief Program (STAR) is March 1, 2011. STAR is a tax relief program that lowers property taxes for owner-occupied primary residences. There are two levels of STAR benefits: Basic STAR and Enhanced STAR. Basic STAR is available to residents who own and live in their own 1- ,2- , or 3-family house, condominium, or cooperative apartment and earn less than $500,000 a year. There is no age limit for Basic STAR. For qualifying homeowners, Basic STAR exempts the first $30,000 of the full value of a home from school taxes. Once you are approved for Basic STAR, you need not reapply each year unless you move to a new primary residence.