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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
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
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.
The co-op or condo’s board or managing agents are responsible for applying for the abatement on behalf of the entire development. The purchase date is one of the eligibility criteria. You must have purchased your co-op or condo by January 5 to qualify for an abatement for the upcoming tax year, which begins on July 1.
For example, if you purchased the property on or before January 5, 2025, you would qualify for the abatement for July 1, 2025.
If the co-op/condo tax abatement was not applied to your unit because you do not meet the primary residency requirement, you can request an appeal. To do so, please visit www.nyc.gov/contactcoopabat and submit an inquiry to have an appeal form sent to you.
Please note that you can only request an appeal if you were denied based on your primary residence.
The managing agent or board must provide information on the primary residency of unit owners or shareholders as part of their initial or renewal applications. Managing agents and boards are not required to certify the accuracy of the information. The Department of Finance will follow up directly with unit owners and shareholders on primary residency verification issues.
Unit owners and shareholders will be required to certify their primary residency to their managing agents or boards. The managing agents or board will be responsible for maintaining the certification information in their records.
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.