Disabled Homeowners' Exemption (DHE)

Provides a property tax exemption to disabled owners of 1, 2, and 3 family houses, condominiums, or cooperative apartments.


  1. RENEW
    If you did not respond to the Department of Finance (DOF) mailings to renew your Senior Citizen Homeowner Exemption or Disabled Homeowner Exemption (SCHE/DHE), you should still send in your renewal application. Download the form at nyc.gov/finance under “Property Owner Benefit Forms”, call 311 and ask them to mail one to you, or stop by any of the DOF Business Centers and ask for a renewal application. If you qualify, your exemption will apply to this entire tax year (July 1, 2017- June 30, 2018).
  2. I DIDN’T RENEW BECAUSE MY INCOME IS TOO HIGH
    If your income is $58,400 or less, you should still send in your renewal application. The NY State Legislature passed a bill on June 21, 2017 that increases the maximum qualifying income for the program to $58,400. Once we have your application on file, we can contact you if this bill is enacted. We are hopeful the Governor will sign it into law. If you qualify under the new income limit, the benefit will apply retroactively to the full tax year that starts on July 1, 2017.
  3. IF YOU WERE DENIED BECAUSE YOUR INCOME IS TOO HIGH
    If you sent us a renewal application but lost your benefit because your income is too high, you may qualify in the future. The NY State Legislature passed a bill on June 21, 2017 that increases the maximum qualifying income for the program to $58,400. We will contact you if this bill is enacted. We are hopeful the Governor will sign it into law. If you qualify under the new income limit, the benefit will apply retroactively to the full tax year that starts on July 1, 2017.
  4. I NEED MORE TIME TO PAY MY HIGHER PROPERTY TAX BILL
    Visit any DOF Business Center and ask for a one-year payment plan that allows you to pay the same amount on your first bill of this year as you paid for each quarter last year. This way you can spread the higher payments out over the rest of this tax year. By law, all properties must pay interest on taxes that are paid after their due date, even if you have a payment plan. For most properties, the interest rate is 6%.

Requirements

Ownership Requirements All of the owners must be persons with disabilities. Exceptions are made in cases where the property is owned by husband and wife, or by siblings. In those cases, only one needs to have a disability.
Income The combined income of all owners and their spouses cannot be more than $37,399. The application instructions specify the sources of income we use to determine your eligibility.
Residency The property must be your primary residence if you are applying as an owner who is disabled. If you are receiving health-related care as an inpatient of a residential health care facility, your property may also be eligible.
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, Redevelopment Company, or Housing Development Fund Company*. Please contact your property manager or managing agent for this information if you are not sure.

*Note: If your property is located in a HDFC (Housing Development Fund Company) development and receives the DAMP (Division of Alternative Management Program) your property may be eligible for personal exemptions. Please contact your managing agent for this information if you are not sure.

Note: You cannot receive both DHE and SCHE (the Senior Citizen Homeowners' Exemption). If your property qualifies for both, we will only grant SCHE.

If you qualify for DHE the table below will help you estimate how much your assessed value might be reduced by.

If the Owners' Income Is Between (DHE) Can Reduce The Assessed Value By
$36,500 and $37,399 5%
$35,600 and $36,499 10%
$34,700 and $35,599 15%
$33,800 and $34,699 20%
$32,900 and $33,799 25%
$32,000 and $32,899 30%
$31,000 and $31,999 35%
$30,000 and $30,999 40%
$29,001 and $29,999 45%
$0 and $29,000 50%

Your Homeowner Tax Benefits Application and all required documents must be postmarked by March 15 (or the next business day if March 15 is on a weekend) for your exemption to begin on July 1 in the same year.

Note for Property Owners: You may also be eligible to receive the following exemptions: Clergy, Senior Citizen, and Veterans. Read More
By law you have to renew your Disabled Homeowner Exemption every year in order to continue receiving it.  You will receive a notice from the NYC Department of Finance when it is time to file your renewal application.

For more information, please see the Frequently Asked Questions (FAQs).


Need Help? Contact 311 or  Email Us.