2022 homeowner tax rebate credit (HTRC)

Note: The homeowner tax rebate credit was a one-year program which ended in 2022. The credit is not available for future years. If you have questions about the program or received a letter regarding your 2022 payment, see:

• Frequently asked questions
• 2022 Homeowner Tax Rebate Credit: Check Lookup
• Lost, stolen, destroyed, and uncashed checks

Eligibility

To be eligible for a homeowner tax rebate credit in 2022, you must have:

• qualified for a 2022 STAR credit or exemption,
• had income that was less than or equal to $250,000 for the 2020 income tax year, and
• a school tax liability for the 2022-2023 school year that is more than your 2022 STAR benefit.

Note: You did not need to calculate your income to receive the homeowner tax rebate credit. We calculated income for eligibility purposes, and we issued the credit based on that determination.

Homeowner tax rebate credit amounts

The amount of your rebate credit was dependent on:

• where your home was located,
• how much your income was, and
• whether you received Enhanced STAR or Basic STAR.
  

To help homeowners estimate the amount of the credit they would receive, we published a credit lookup.

To understand how we calculated your credit amount, choose which type of homeowner you were in 2022:

For homeowners outside of New York City

If you received the Enhanced STAR exemption or credit in 2022, your homeowner tax rebate credit was 66% of the Enhanced STAR exemption savings regardless of your income.

If you received the Basic STAR exemption or credit in 2022, your credit amount was a certain percentage (determined by your income) of the Basic STAR exemption savings.

To find the amount of the 2021 STAR exemption savings:

1. Select your county from the list on Compare STAR credit and exemption savings amounts.
2. Locate the row with your municipality and school district in the first two columns.
3. In that row, find the amount of your Enhanced STAR exemption savings or Basic STAR exemption savings (whichever applies to you).
4. Use that amount to estimate your Homeowner tax rebate credit using the table below.

For homeowners within New York City

If you received the Enhanced STAR exemption or credit, your homeowner tax rebate credit was 110% of the Enhanced STAR exemption savings regardless of your income.

If you received the Basic STAR exemption or credit, your credit amount was a certain percentage (determined by your income) of the Basic STAR exemption savings.

To find the amount of the 2021 STAR exemption savings:

1. Select your county from the list on Compare STAR credit and exemption savings amounts.
2. Locate the row with your municipality and school district in the first two columns.
3. In that row, find the amount of your Enhanced STAR exemption savings or Basic STAR exemption savings (whichever applies to you).
4. Use that amount to estimate your Homeowner tax rebate credit using the table below.

Limitations

The amount of your homeowner tax rebate credit could not be more than the amount of your net school tax liability for the 2022–2023 school year after taking into account your 2022 STAR benefit. For example:

• If you received the Basic STAR credit, and your school tax bill was $1,000 and your STAR credit was $600, then your homeowner tax rebate credit could not be more than the difference ($400).
• If you received the Basic STAR exemption on your school tax bill, and your school tax bill was $400, your homeowner tax rebate credit could not be more than $400.

By law, the Tax Department could not issue a homeowner tax rebate credit for less than $100.

Definition of income for the homeowner tax rebate credit

For the homeowner tax rebate credit, income was defined as federal adjusted gross income (FAGI) from two years prior (tax year 2020), modified so that:

• the net amount of loss reported on federal Schedule C, D, E or F is $3,000 or less,
• the net amount of any other separate category of loss is $3,000 or less, and
• the aggregate amount of all losses is $15,000 or less.

Frequently asked questions

I haven’t received my homeowner tax rebate credit (HTRC) check.

I'm not sure I received a check. Can I look it up somewhere?

Yes. Use our Property Tax Credit Lookup to verify if you received a check.

Why didn’t I receive a check?

If you did not receive an HTRC check, it’s likely for one of the following reasons:

• You did not receive a 2022 STAR credit or exemption.
• Your 2020 income was greater than $250,000.
• You did not have a 2022 school tax liability. (If the amount of your STAR credit was equal to your school tax bill, you did not have a school tax liability.)
• You did not file a 2020 income tax return.
• The amount of your check would have been less than $100. By law, we could not issue checks for the HTRC that were less than $100. If the amount of the credit calculated was less than $100, you would not have received a check. See HTRC Check Lookup to find the amount of your check. If the lookup shows the check amount for your county, municipality, and school district as Not eligible, your credit would have been less than $100. To understand how your credit was calculated and verify it yourself, see Homeowner tax rebate credit amounts.

I received my check, and I have questions

How was my HTRC check calculated? How do I know the amount is correct?

Use the HTRC Check Lookup to find the amount of your check.

To understand how your credit was calculated and verify the amount of your check yourself, see Homeowner tax rebate credit amounts.

My homeowner tax rebate check was issued in the wrong name. What do I do?

If you purchased your primary residence before July 1, 2015

Return the check so we can reissue it in the correct name. Please include a brief explanation and proof that you own the property.

Some examples of proof include:

• copy of the deed (proving purchase date)
• proof of primary residence
  • driver license
  • non-driver identification
  • vehicle registration
  • voter registration document
  • Social Security statement
  • New York State or federal income tax return listing the property address
  • other government-issued documents

  Mail your check to:

  NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE
  ATTN: PROPERTY TAX CREDIT BUREAU – HTRC
  W.A. HARRIMAN CAMPUS
  ALBANY NY 12227-0801

  If you purchased your primary residence on or after July 1, 2015

  Return the check and register for the STAR credit. We will review your eligibility and send you another check if you qualify.

  Mail your check to:

  NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE
  ATTN: PROPERTY TAX CREDIT BUREAU – HTRC
  W.A. HARRIMAN CAMPUS
  ALBANY NY 12227-0801

  My homeowner tax rebate check is damaged or lost. Can I get a replacement?

  Yes. If your check is ripped or damaged and your bank won’t accept it, mail the check, along with a replacement request to:

  NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE
  ATTN: PROPERTY TAX CREDIT BUREAU – HTRC
  W.A. HARRIMAN CAMPUS
  ALBANY NY 12227-0801

  After we process the damaged check, we will issue a replacement check to you.

  If you lost your check, contact our Property Tax Information Center.

  How do I report this credit on my 2022 New York State income tax return?

  If you received a check for the homeowner tax rebate credit, you do not need to do anything on your New York State income tax return unless you itemize your deductions. Learn how to report your credit.

  Will I receive an HTRC check again in 2023?

  No. The HTRC was a one-year program to provide property tax relief in 2022.