Disabled Homeowners' Exemption (DHE)

Note:  From November 8, 2017 to December 13, 2017, you can apply for SCHE or DHE at one of our Public Events. Download the Events Guide

A property tax break for disabled New Yorkers who own one-, two-, or three-family homes, condominiums, or cooperative apartments.

Thanks to changes in city and state law, the DHE and SCHE (Senior Citizen Homeowners’ Exemption) tax breaks are now available to homeowners with a combined annual income of $58,399 or less.

How to Apply for or Renew Your 2017-18 DHE Benefit

  1. Applying for the First Time
    If you are not currently receiving the DHE tax break, submit the Disabled Homeowners' Exemption (DHE) Initial Application to apply. The Department of Finance must receive your application by January 16, 2018.  If you qualify, we will apply the benefit to your account retroactively to July 1, 2017. (For a paper application, call 311 or visit a DOF Business Center.)

    If you applied for and were denied the benefit this year because your income was too high, and your income is $58,399 or less, you will automatically receive the benefit on your January 2018 property tax bill, with a retroactive credit to July 1, 2017. Please do not submit a new or renewal application.

  2. Renewing Your Existing DHE Benefit
    If you missed the deadline to renew your existing exemption, you should still submit a renewal application. If you qualify, we will apply the benefit to your account retroactively to July 1, 2017.  (For a paper application, call 311 or visit a DOF Business Center.)

Note: 2018/2019 applications will be available soon.

 


 

Ownership Requirements All of the owners must be persons with disabilities, unless the home is owned by spouses or siblings, in which case only one homeowner must have a disability.
Income The combined income of all owners and their spouses cannot exceed $58,399. The application instructions specify the sources of income used to determine your eligibility.
Proof of disability You will need to submit documentation of your disability, such as a disability award letter from the Social Security Administration, an award letter from the U.S. Railroad Retirement Board or U.S. Postal Service, a certificate from the New York State Commission for the Blind, or a Veterans Administration letter stating that you are entitled to a veterans disability pension.
Residency The property must be your primary residence. If you are receiving in-patient care at a residential health care facility, your property may be eligible for the exemption.
Ineligible Properties Your property cannot be within a housing development that is controlled by a Limited Profit Housing Company, Mitchell-Lama, Limited Dividend Housing Company, or redevelopment company. Please contact your property manager or managing agent for this information if you are not sure. If your property is located in a Housing Development Fund Corporation development and is in the Division of Alternative Management Program, it may be eligible.

Note: You cannot receive both DHE and SCHE. If you qualify for both, you will receive SCHE.

If your income is between
DHE can reduce your home's assessed value by
$57,500 and $58,399 5%
$56,600 and $57,499 10%
$55,700 and $56,599 15%
$54,800 and $55,699 20%
$53,900 and $54,799 25%
$53,000 and $53,899 30%
$52,000 and $52,999 35%
$51,000 and $51,999 40%
$50,001 and $50,999 45%
$0 and $50,000 50%

We must receive your tax year 2017-18 application or renewal by January 16, 2018.

You must renew your Disabled Homeowners’ Exemption every year in order to continue receiving it. You will receive a notice from the Department of Finance when it is time to file your renewal application. For more information, please see the Renewals FAQ.

Visit the Ways to Save page to learn about other tax breaks for which you might be eligible.

If you wish to remove a previously granted exemption, you may complete the Application to Remove Previously Granted Exemption(s).


Need Help? Contact 311 or  Email Us.