Property Exemptions and Abatements
Eligibility, Policy, and Application Status Questions

Exemption Benefits 

• Clergy
• Disabled Crime Victim Exemption
• Disabled Homeowners (DHE)
• Senior Citizen Homeowners Exemption (SCHE)
• STAR - NY State School Tax Relief Program
• Veteran Homeowners
  
  

Abatement Benefits

• Co-op and Condominium Tax Abatement Program
• Green Roof Abatement
• Solar Panel Abatement
  
  

Other Benefits

• Disability Rent Increase Exemption Program (DRIE)
• Senior Citizen Rent Increase Exemption (SCRIE)
  
  

Commercial Tax Reductions

Commercial Construction Exemptions and Abatements

• 420-C
• 421-A
• 421-B
• 421-G
• Commercial Expansion Program (CEP)
• Division of Alternative Management Program (DAMP)

• Foreign-Owned Properties
• Green Roof Abatement
• Industrial and Commercial Incentive Program (ICAP)
• J-51
• Lower Manhattan Commercial Revitalization Program (CRP)
• Relocation and Employment Assistance Program (REAP)
• UDAAP (Nehemiah)
• Shelter Rent (Mitchell-Lama)
• Solar Panel Abatement
  
  

Institutional & Governmental Exemptions and Abatements

• Government-Owned Properties
• Green Roof Abatement
• Not-for-Profit
• Solar Panel Abatement

Additional Contacts

• Other (Not listed above)
  
  

For Rent-regulated apartments
Contact Housing Preservation and Development
212-863-8494 For Mitchell-Lama, Redevelopment Company developments, Article XI co-ops, Federally-assisted co-ops