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Disabled Homeowners’ Exemption (DHE)

The Disabled Homeowners’ Exemption (DHE) is a property tax break for disabled New Yorkers who own one-, two-, or three-family homes, condominiums, or cooperative apartments.

Eligibility

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; an order from the chair of the Workers’ Compensation Board determining an award for compensation for permanent total disability or permanent partial disability; 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 owners must be people with disabilities, unless the home is owned by spouses or siblings, in which case only one homeowner must have a disability. You may be eligible if you have a disability and your primary residence is in a special needs trust. You may also be eligible if you have a tenant with a disability whose lease provides them with a life interest in the property.
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.

How to apply

If you are not currently receiving DHE, submit the DHE online initial application. Filing online is the fastest and easiest way to file. (The online application is available from September 15 to March 15.)

Paper applications will be available soon.

For more information, see the Disabled Homeowners’ Exemption brochure. For general assistance, please visit www.nyc.gov/contactdof or call 311.

Estimating your income

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:

  • If you file personal income tax returns, your total combined income is your adjusted gross income (AGI) minus the taxable amount of any IRA distributions or distributions from any individual retirement annuity you received.
  • If you received DHE benefits prior to July 1, 2024, you also have the option to calculate your income by estimating the total combined income for the owners of the property and their spouses, minus the taxable amount of any IRA distributions or distributions from any individual retirement annuity you received. The DHE application will describe any documentation you must provide.
  • If you do not file personal income taxes, you can estimate your income by adding all of your sources of income and deduct the taxable amount of any IRA distributions or distributions from any individual retirement annuity you received.

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.

Deadlines

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.

Renewing your benefit

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.

You can renew your benefit online from September 15 to March 15.

Savings

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%
Frequently asked questions

Other forms

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.