A property tax break for disabled New Yorkers who own one-, two-, or three-family homes, condominiums, or cooperative apartments.
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.
Deadline:
You must apply or renew by March 15 to receive the benefit in the following tax year, which begins July 1.
Applying online:
You can apply for DHE online from September 15 to March 15. Filing online is the fastest and easiest way to file.
Applying by mail:
You can submit a paper application at any time, but please note that applications will be processed from September 15 to March 15. This means that if you submit a paper application in June, for example, you will receive a response a shortly after September 15.
Your DHE application will tell you how to estimate your income and what sort of documentation, if any, you will need to provide. Here are some general guidelines:
You can use the optional Income Calculation Worksheet if you need assistance with estimating your income. This worksheet is available to you as a resource; 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 apply or renew by March 15 to receive the benefit in the following tax year, which begins July 1. If March 15 falls on a weekend or holiday, the deadline will be the next business day.
Please note that the deadline to apply for DHE for the current tax year is March 15. (If March 15 falls on a weekend or holiday, the deadline is the next business day.)
The DHE benefit must be renewed annually. The Department of Finance will send you a renewal application when it is time to renew your benefit. You must renew your exemption by March 15, or your property taxes could increase significantly. (If March 15 falls on a weekend or holiday, the deadline is the next business day.)
For general assistance, please visit www.nyc.gov/contactdof or call 311.
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.