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Exemptions quick help
This page will help you with common questions regarding the Senior Citizen Homeowners’ Exemption (SCHE), Disabled Homeowners’ Exemption (DHE), Rent Freeze Program (SCRIE and DRIE), and the Cooperative/Condominium Abatement. (You can visit the Property Tax Benefits page for information on these and all other exemptions and abatements.)
Frequently asked questions
Please check your account regularly at CityPay and pay the amount due as it is shown on July 1. If the amount shown at CityPay is lower than the amount that appeared on your bill, this may be because your exemption was approved after your bill was issued. CityPay will show you the current amount due.
Please check the application status portal for the current status of your exemption application. It can take up to 30 days to process your application once we have received it.
Co-op and condo owners’ managing agents or board members apply on behalf of their unit owners. Please contact your managing agent or board of directors to ask whether they have applied for the abatement. The application period for the 2025-2026 tax year begins in October 2024.
The Department of Finance will send you a letter explaining why your initial or renewal application was denied. If you have not received a letter, your application may still be under review. Please check the status of your application at www.nyc.gov/exemptionstatus
As of July 1, 2024, the New York State Department of Taxation and Finance has revoked STAR and ESTAR exemptions for a number of New York City homeowners. The state revoked the benefits of New York City homeowners who were no longer eligible for the exemption because their 2022 income was too high
The New York City Department of Finance cannot restore an exemption that has been revoked by the state. If you have questions about your STAR or ESTAR exemption, please contact the New York State Department of Taxation and Finance by calling (518) 457-2036. More information can also be found at www.tax.ny.gov/star under the “Respond to a STAR letter” panel
You can submit an application to remove a previously granted exemption online or you can print an application and submit it by mail. Please note that there is a $500 voluntary renunciation processing fee. However, you will not be charged this fee if you are requesting the removal of an exemption for a property that no longer qualifies for the exemption.
Additional information
The next application processing period for the Senior Citizen Homeowners’ Exemption (SCHE) and Disabled Homeowners’ Exemption (DHE) is September 15, 2024, through March 15, 2025, for the tax year starting on July 1, 2025. You must apply or renew by March 15, 2025, to receive the benefit in the following tax year.
SCHE applications:
DHE applications:
The Department of Finance will mail paper renewal applications to your address when it is time to renew.
The Rent Freeze Program consists of the Senior Citizen Rent Increase Exemption (SCRIE) and Disabled Rent Increase Exemption (DRIE).
You can apply for the Rent Freeze Program or renew your existing SCRIE or DRIE benefit using the Rent Freeze Program Tenant Access Portal.
Learn more about the Rent Freeze Program.
Managing agents and boards apply for the cooperative and condominium abatement on behalf of the tenants. Please contact your managing agent or board member for information and updates.
Managing agents and board members can apply for benefits using the Cooperative Condominium Access Portal.
Learn more about the co-op and condo abatement.