The third year of a property tax relief credit will mean an average rebate check of $380 for property owners statewide.

Eligible taxpayers must have already qualified for a STAR property tax rebate and earn less than $275,000 a year. Lower-income filers will receive a proportionally greater tax break.

While politically popular, the property tax relief programs have drawn fire from several fiscal analysts.

“We are opposed to the property tax relief credit,” said David J. Friedfel of the independent Citizens Budget Commission. “It sends additional benefits to wealthy suburbs that have chosen to tax themselves at higher rates.”