Benefits for Property Owners

The Department of Finance administers a number of benefits for property owners in the form of exemptions and abatements. Exemptions lower the amount of tax you owe by reducing your property's assessed value. Abatements reduce your taxes by applying credits to the amount of taxes you owe.

Depending upon when you filed your initial or renewal application, your benefits may not be reflected in the property tax bill due July 1, 2023. If you have been approved for benefits but they do not appear on the July 1 bill, you will receive them on a future bill, along with a credit retroactive to July 1.

Table listing all exemptions and highlights

Childcare Center Abatement

Clean Energy Systems Exemption

Clergy Exemption

Cooperative & Condominium Abatement

Disabled Crime Victim/Good Samaritan Exemption

Disabled Homeowners Exemption (DHE)

Green Roof Abatement

Major Capital Improvement (MCI) Abatement

Rent Freeze Program for Seniors (SCRIE) Landlord Information

Rent Freeze Program for People with Disabilities (DRIE) Landlord Information

School Tax Relief (STAR) Exemption

Senior Citizen Homeowner's Exemption (SCHE)

Solar Roof Abatement

Veterans Exemption

Requesting an Adjustment to Tax Exemptions (FAQs)

Must I report the sale of my property?

Adjustments to exemptions are automatically made as a result of the sale of your property. The recording of the deed, except for a life estate deed, will revoke the following exemptions: Basic or Enhanced School Tax Relief (STAR) Senior Citizen Homeowner Exemption (SCHE) Disabled Homeowner Exemption (DHE) Veterans or Clergy Exemption

When will the automatic adjustment from the sale of my property go into effect?

The STAR exemption remains on the property until the end of the tax year (June 30). All other exemptions listed above, are canceled as of the next quarter after filing. Deed recordings require no action by a seller.

How do I remove an exemption from my property that I am not entitled to?

You can request to have the following exemptions removed due to changes in primary residence or the death of a property owner: STAR (Basic or Enhanced), Veterans, Disabled/Senior Citizen Homeowners Exemption (DHE or SCHE), Crime Victim/Good Samaritan, Condo/Cooperative Abatement or Clergy. You must complete an Request to Remove Property Tax Exemption(s) form to remove a property tax exemption you currently receive. Download the form from Forms page.

Changes to an exemption resulting from a change in income are processed through exemption renewals.

Are spouses of deceased veterans eligible for veterans benefits?

Unremarried former spouses of veterans who have passed away remain eligible for veterans benefits. Exemption revocations may be retroactive depending upon the notification date and circumstances.

New Exemptions or New Primary Residence

If the owner becomes eligible for a new exemption or wishes to transfer exemptions to a new primary residence, they must file a Homeowner Tax Benefit (HTB) Application.