Disabled Homeowners’ Exemption (DHE)

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.

How to Apply for Your DHE Benefit

Apply online or download forms from the Property Tax Benefits for Homeowners page.

You must provide an estimate of 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 of all owners of the property should include every source of income earned by every owner of the property for the prior calendar year. Total combined includes, but is not limited to, W2s, 1099s, Social Security statements, and retirement benefits.

If your household has multiple sources of income and you are not sure which to include, you may want to use the income calculation worksheet. This worksheet is provided as a resource for you; you are not required to complete it.

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.

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).

Renewals FAQ

If you need help accessing Department of Finance (DOF) programs and services or need more time because of a disability or physical or mental impairment, you can request additional time to file or obtain other assistance.

To request more time or other assistance, you may call 311, write to DOF, schedule a virtual appointment, or complete a "Request for an Extension of Time Due to a Disability or Physical or Mental Impairment." This form is also available by contacting 311. You may need to submit medical documentation supporting your request.

If an extension of time or other request for assistance is approved, you will need to submit all renewal documents and meet all of the program's eligibility requirements.

Need Help? Contact 311 or  Email Us.

If due to a disability you need an accommodation in order to apply for and receive a service or participate in a program offered by the Department of Finance, please contact the Disability Service Facilitator at www.nyc.gov/contactdofeeo or by calling 311.