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.
If you are not currently receiving the DHE tax break, submit the Disabled Homeowners' Exemption (DHE) Initial Application to apply. Your 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 of the same year. (For a paper application, call 311 or visit a DOF Business Center.)
The Department of Finance (DOF) will be mailing the 2019/2020 Senior Citizen Homeowners’ and Disabled Homeowners’ Exemption (SCHE and DHE) renewal application packages on September 26, 2018.
Qualified homeowners are legally required to renew by March 15, 2019. However, we are encouraging applicants to renew early, by December 1, 2018, to ensure that the exemption appears on their annual notice of property value (NOPV) in January 2019 and that there is no delay in granting the exemption before the new tax year. Your application and all required documents must be postmarked by March 15, 2019
If you need assistance estimating your income on the renewal application, detailed instructions can be found on page two of the DHE Initial Application. In general, the total combined 2018 income for all owners of the property should include every source of income earned by every owner of the property, including, but not limited to, W2s, 1099s, Social Security statements, and retirement benefits.
For general assistance, or if you did not receive a renewal application and you believe it is time to renew, please email firstname.lastname@example.org or call 311.
|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%|
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).