"To be eligible for this credit, you must meet all the following requirements: • you are a New York State taxpayer who, for the purposes of this credit, is required to file a return under Tax Law Article 22; • you were a New York State resident for all of the tax year; • you owned real property that: o was your primary residence for six months or more of the tax year, and o received the STAR benefit as either an exemption or a credit; • any rent you received from nonresidential use of your residence was 20% (0.2) or less of the total rental income you received; • you paid the real property taxes on the property fully or partially; and • your qualified gross income was $250,000 or less."