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Disabled Homeowners' Exemption (DHE)

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

Eligibility Requirements:

  • At least one owner must have a documented physical or mental disability, not due to the use of alcohol or illegal drugs. If you own the property with a spouse, registered domestic partner, or sibling, only one of you is required to be disabled.
  • The combined income of all owners must be less than $37,400, whether or not they live on the property. The application instructions list the sources of income included for determining eligibility for this exemption.
  • If the property owners are spouses, siblings or registered domestic partners then the property must be the primary residence of at least one of the owners. In all other cases, it must be the primary residence of all owners. The primary residence is where you live for the majority of the year.

Property owners cannot have both DHE and SCHE (the Senior Citizen Homeowner Exemption). If a property qualifies for both, Finance will only grant SCHE.

To Estimate How Much DHE Saves You:
If you qualify for DHE the table below will help you estimate how much you might save.

If the Owners' Income Is Between(DHE) Can Reduce The Assessed Value By
$36,500 and $37,3995%
$35,600 and $36,49910%
$34,700 and $35,59915%
$33,800 and $34,69920%
$32,900 and $33,79925%
$32,000 and $32,89930%
$31,000 and $31,99935%
$30,000 and $30,99940%
$29,000 and $29,99945%
$0 and $28,99950%



Deadlines
For benefits to begin on July 1 of the filing year:

  • The Exemption Application for Owners, including all required documents, must be postmarked by March 15. If March 15 falls on a weekend, the deadline will be the next business day.

Forms and Reports
Forms



Note for Property Owners:
You may also be eligible to receive the following exemptions: Basic or Enhanced School Tax Relief (STAR), Clergy, and Veterans.
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