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 Disabled Homeowners' Exemption, you may submit an online application for tax year 2020-21, which begins on July 1, 2020.
You may also apply by downloading and mailing a paper application:
The deadline to apply for DHE for tax year 2020-21 is March 16, 2020.
The DHE benefit must be renewed annually. The Department of Finance will send you a renewal application when it is time to renew your benefit. You must renew your exemption by March 16, 2020, or your property taxes could increase significantly.
You also have the option to renew online at:
For general assistance, please email email@example.com or call 311.
|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.|
|Income||The total 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.|
|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.
|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 (Senior Citizen Homeowners' Exemption). If you qualify for both, you will receive SCHE.
You must write in your income on your renewal application. If you do not provide an estimated income, it will delay the processing of your application.
The total combined income for all owners of the property should include documentation of every source of income earned by every owner of the property for the calendar year prior to submitting this application. Total combined income includes, but is not limited to, W2s, 1099s, Social Security statements, and retirement benefits.
You can estimate your total combined income here
|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).
Need Help? Contact 311 or Email Us.
If due to a disability you need an accommodation on order to apply for and receive a service, or to participate in a program offered by the Department of Finance, please contact the Disability Service Facilitator or by calling 311.