New York State data details annual reimbursements and exemptions under the School Tax Relief (STAR) program by county. The dataset tracks the number and monetary amounts for both Basic and Enhanced STAR exemptions from levy year 1998 onward. It is maintained by the New York State Department of Taxation and Finance's Office of Real Property Tax Services.
Use Cases
- Analyze trends in 'Total Amount of Reimbursement' by 'County' over 'Levy Year' to assess program cost growth.
- Compare 'Number of Basic Exemptions' to 'Number of Enhanced Exemptions' by 'County Code' to evaluate program uptake across different benefit tiers.
- Model the relationship between 'Amount of Basic Reimbursement' and 'Amount of Enhanced Reimbursement' per county to understand funding allocation patterns.
- Track changes in exemption counts and reimbursement amounts following policy changes using the 'Levy Year' field.
Strengths
- Data spans multiple decades, starting from levy year 1998.
- Contains 9 distinct columns for granular analysis of exemptions and reimbursements.
Limitations
- Sample size and total row count are unknown, limiting assessment of statistical significance.
- Data may have geographic bias, covering only New York State counties.
Provenance
- Source
- New York State Department of Taxation and Finance’s Office of Real Property Tax Services.
- Collection Method
- Compilation of annual administrative data for each school year.
- Time Range
- Beginning levy year 1998.
- Freshness
- Last updated March 2026.
- Geography
- Counties within New York State.