NYC Star Program

I meant to say potentially have 3 apartments in the same co-op.

The units must be owner occupied and a primary residence. When you say 3 apartments, not clear if you mean you are combining them. There is also a $500K annual income limit for the owner and spouse. I will say from personal experience many years ago before the income restriction was imposed that in a condo you cannot get the Star credit for a combined unit unless the condo declaration is amended and the tax lots merged. Only one of the tax lots is treated as a primary residence. Obviously, this works very differently in a coop.