Disabled Homeowners’ Exemption (DHE)

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.


How to Apply for Your DHE Benefit


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 for 2022, 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.

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).

DHE/SCHE Frequently Asked Questions (FAQs)

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:

Renewing Your Benefit

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.