Trump received tax credit for middle class taxpayers

The perk from the New York State School Tax Relief Program, known as STAR, was small — only $302 off of Trump's tax bill of more than $175,000 for his penthouse apartment in Trump Tower.

"Mr. Trump should not have received this benefit after the income limit law changed, and he should immediately return its value to state taxpayers," said Amy Spitalnick, a spokeswoman for New York City.

According to the claim form for the tax credit, taxpayers must both apply for the credit and submit a copy of their tax returns.

Crain's New York Business first reported that Trump received the tax benefit in a February 2016 tax bill that is publicly available through the website of New York City's Finance Department.

A New York City real estate tax attorney contacted by The Associated Press called the situation unusual, as taxpayers are not supposed to receive the credit without formally applying for it and submitting proof of their incomes.