To qualify for the annual credit of $115.89, you must satisfy the following requirements: 

• Own a 1-, 2-, 3-, or 4-family property with the DEP water account actively being billed for water services AND
• Be listed as the owner in the Department of Finance Real Property Assessment Database (RPAD) or the Automated City Register Information System (ACRIS) at the time the credit is applied.

And receive at least one (1) of the following benefits:

• Home Energy Assistance Program (HEAP) Regular Heating Benefit for the 2018/2019 heating season
• Senior Citizen Homeowners Exemption (SCHE) as of June 2019
• Disabled Homeowners Exemption (DHE) as of June 2019

Home Energy Assistance Program (HEAP) is a federally funded program to assist low-income homeowners and renters pay for utility and heating bills. In the City, it is administered by the Human Resources Administration.

Senior Citizen Homeowner Exemption (SCHE) provides a reduction of 5 percent to 50 percent on New York City's real property tax to seniors age 65 and older.

Disabled Homeowner Exemption (DHE) provides a reduction of 5 percent to 50 percent on New York City's real property tax to low-income homeowners with disabilities.

Only one HWAP credit is issued per HEAP recipient. A HEAP recipient owning more than one property is eligible for only one HWAP credit.