NY A10154

Amends New York's STAR (School Tax Relief) exemption to provide age-adjusted increases to the base exemption amount for homeowners 65 and older

Establishes a tiered increase structure based on the youngest eligible owner's age: 10% increase for ages 65-69, 20% for ages 70-74, 30% for ages 75-79, 40% for ages 80-84, and 50% for ages 85 and over

Applies to both basic STAR and enhanced STAR exemptions, with age determined as of December 31st of the year preceding the taxable status date

Prohibits the exemption from reducing taxable assessed value below zero or allowing more than one STAR exemption per parcel per school year

Takes effect January 1st following enactment, applying to assessment rolls prepared after that date