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.
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 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.
If you wish to remove a previously granted exemption, you may complete the Application to Remove Previously Granted Exemption(s).
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.)
If you are not currently receiving DHE, you may apply by downloading a paper application:
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.)
DHE renewal applications will be available soon.
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.