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.
|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 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).
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.