Exemptions provide tax relief to homeowners by reducing a property's taxable assessed value. This reduced assessed value, when multiplied by the tax rate, lowers the amount of taxes that you owe.

Estimated Reduction in Assessed Value

New York State sets the rates for the Senior Citizen Homeowners' Exemption (SCHE) and the Disabled Homeowners' Exemption (DHE). SCHE and DHE provide an estimated reduction of 5 to 50% of an eligible property’s assessed value. The percentage depends on the combined annual income of all owners and their spouses.

Exemption Credit Amount

For exemption benefits to begin on July 1 of the year you apply, your application must be postmarked on or before March 15. If the due date falls on a weekend or national holiday, the deadline will be the next business day.

Applications that are received after the filing deadline will be processed for July of the following year.

2020/2021 Tax Year

The deadline to apply for the 2020/2021 tax year was March 16, 2020.

• If you’re eligible for an exemption and your 2020/2021 application was postmarked or submitted on or before the deadline, you’ll start receiving benefits on July 1, 2020.
• If you’re eligible for an exemption and your 2020/2021 application was postmarked or submitted after the deadline, you’ll start receiving benefits on July 1, 2021.

2019/2020 Tax Year

The deadline to submit an application for the 2019/2020 tax year was March 15, 2019.

• If you’re eligible for an exemption and your 2019/2020 application was postmarked on or before the deadline, you’ll start receiving benefits on July 1, 2019.
• If you’re eligible for an exemption and your 2019/2020 application was postmarked after the deadline, you’ll start receiving benefits on July 1, 2020.

To be eligible for DHE, you must meet disability, income, and residency requirements.

You aren’t eligible if:

• You receive the Senior Citizen Homeowners’ Exemption (SCHE). You can’t receive both DHE and SCHE at the same time.
• The property is owned by a Limited Liability Company (LLC).
• You participate in the 421a or 421b exemption program for your primary residence. You aren't eligible to apply for personal property exemptions until the 421a or 421b exemptions expire. If your exemption is expiring, you can ask to have the exemption revoked and the personal exemption applied instead.

Disability

You must have a disability, defined as physical or mental impairment not due to use of alcohol or illegal drugs. If you co-own your property with a spouse or sibling, only one of you needs to have a disability. For other co-ownerships, all owners must have a disability.

Income

Whether or not they live on the property, the total combined income (amount filed on the Federal Income Tax Return) of all owners and their spouses must be $58,399 or less. If you need help understanding what should be included as income, you should refer to the application instructions or contact a licensed tax professional.

Primary Residence

The property must be the primary residence of all disabled owners and their spouses and siblings. If an owner or spouse resides elsewhere, the property may still be eligible if that owner is living full-time in a residential healthcare facility or is absent due to divorce, legal separation, or abandonment.

A primary residence is the dwelling unit in which the owner actually lives and maintains a continuous and physical presence. This means you must live there most of the year and it must be the address where you are registered to vote.

Life Estates, Trusts, and LLCs

Life Estates

If you hold a life estate in the property, only the person with the life estate is the owner for DHE exemption eligibility purposes. The owner with the life estate must complete the application. Eligibility will be based on their income and if they meet all eligibility requirements. You must submit proof of income and a copy of the life estate with the application.

If the most recent deed says "Retained life estate," the person retaining the life estate can apply and receive the exemption if they meet the eligibility requirements.

Trusts

A trust is an arrangement that allows an individual or group to manage a property and financial assets. A beneficiary or trustee is the person designated as the recipient of funds or property.

If the property is owned by a trust, only the qualifying beneficiary (trustee) can apply for the exemption. The beneficiary should submit proof of their income and a copy of the trust with the application.

The name of the beneficiary/trustee will be found within the trust documents which should specifically state who has the right to live on the property.

Limited Liability Companies

A Limited Liability Company (LLC) is a business, regardless of the number of owners or their relationship to each other. Property owned by LLCs and other businesses are not eligible for personal exemptions or abatements.

Online

You can complete the application and upload your documents online. You'll need to log in or create an account first.

Filing online will allow you to:

• Save your progress so you can come back to a partially completed application later
• View the status of submitted applications
• Get electronic notifications when your application is submitted, received, and processed or if additional information is required
• Submit additional documents

Apply online.

By Mail

Proof of Disability

To prove a disability, you should submit proof that you receive one of the following:

• Social Security Disability Insurance benefits
• Supplemental Security Income benefits
• Veterans Administration letter stating that you are entitled to a veteran disability pension
• Railroad Retirement Disability benefits
• Disability pension from the US Postal Service
• Certificate from the New York State Commission for the Blind stating that you are legally blind

Proof of Income

To apply for DHE, you must send proof of income for all owners and spouses, no matter where they reside.

You should submit proof of your 2019 income, but if it is unavailable, you can submit proof of your income in 2018. Proof of income from all owners and spouses must be from the same tax year. Total Combined Income for all owners and spouses must be submitted.

Provide federal or state income tax returns with all schedules and 1099s for all owners and their spouses for the calendar year immediately preceding the date you are filing your application:

For owners or spouses who didn't file a federal or state tax return, submit copies of all sources of income, including:

• Wages
• Unemployment benefits
• Social Security benefits
• SSI payments
• SSDI payments
• Pension payments
• IRA earnings
• Annuity earnings
• Capital gains
• Business income
• Workers' compensation
• Rental income
• Interest

For Allowable Deductions, such as unreimbursed medical and prescription drug expenses, you must also send copies of:

• Schedule A on your 1040 Federal Tax Return
• Cancelled checks, money orders, cash receipts, or healthcare facility documentation

The documents must be of the same tax year as the documents you submit for proof of income.

Don't submit unpaid bills.

Proof of Ownership

If applicable, you must provide copies of documents proving ownership and residency.

• Co-ops: stock certificate
• Life estates: life estate
• Trusts: entire trust agreement
• If the property was willed to an owner: last will and testament, probate or court order
• If an owner is receiving medical care in a health care facility: letter from the health care facility that includes the total cost of care

Enrollment Events

At an outreach event, Department of Finance staff will work with you one-on-one to help you complete a property tax exemption application.

To apply for or renew an exemption at the event, all owners must be present to sign the application. Make sure to bring the required documents, along with a government-issued photo ID, application, and any related letters or notices you received from DOF before going.

For a list of upcoming events, visit the Department of Finance Public Events page.

Department of Finance Assistance Centers will be open in Brooklyn and Queens from January 13 to March 31, 2020.

Homeowners can learn about and apply for the Senior Citizen Homeowners’ Exemption (SCHE), Disabled Homeowners’ Exemption (DHE), and other tax breaks. Renters can learn about and apply for the Rent Freeze Program.

Brooklyn

Monday through Friday, 8:30 AM to 4:30 PM
210 Joralemon Street, 2nd Floor
Brooklyn, NY  11201

Queens

Monday through Friday, 8:30 AM to 4:30 PM
144-06 94th Avenue, 1st Floor
Jamaica, NY  11435

Once an exemption application is received by the Department of Finance, they will review it and send you a decision letter or a letter requesting additional information within 90 days.

You can check the status of a property tax exemption application online or by phone.

Online

Look up the status of a property tax exemption application.

By Phone

If your application was denied and you disagree with the Department of Finance's decision, you can appeal with the NYC Tax Commission.

You must appeal by the deadline on your notice. If there is no deadline date on your notice, you must file within 20 calendar days of the date on the notice.

To learn how to appeal, visit the Property Tax Exemption Appeal page.

If you were denied the exemption and you have questions about why your exemption was denied, contact DOF. Note that contacting DOF for an explanation does not extend the deadline to file an appeal with the Tax Commission.

Online

Contact the Department of Finance.

By Phone