The Disabled Homeowners’ Exemption (DHE) provides a reduction of 5 to 50% on New York City's real property tax to homeowners with disabilities.

To be eligible for DHE, you must have a disability, earn no more than $58,399 for the last calendar year, and the property must be your primary residence.

You must renew every year to continue to receive the benefit.

Exemptions provide tax relief to homeowners by reducing a property's taxable assessed value. This reduced assessed value, when multiplied by the tax rate, lowers the amount of taxes that you owe.

Estimated Reduction in Assessed Value

New York State sets the rates for the Senior Citizen Homeowners' Exemption (SCHE) and the Disabled Homeowners' Exemption (DHE). SCHE and DHE provide an estimated reduction of 5 to 50% of an eligible property’s assessed value. The percentage depends on the combined annual income of all owners and their spouses.

Income
Reduction in Assessed Value
$0 to $50,000
50%
$50,001 to $50,999
45%
$51,000 to $51,999
40%
$52,000 to $52,999
35%
$53,000 to $53,899
30%
$53,900 to $54,799
25%
$54,800 to $55,699
20%
$55,700 to $56,599
15%
$56,600 to $57,499
10%
$57,500 to $58,399
5%

Exemption Credit Amount

New York State (NYS) sets the rates for the STAR, Enhanced STAR, Senior Citizen Homeowner's, Disabled Homeowner's, and Veteran's Exemptions.

The amount of your exemption credit is based upon:

  • Your property's assessed value or transitional assessed value.
  • The taxes collected by your school district.
  • Your prior year savings. STAR savings cannot increase by more than 2% the following year. Enhanced STAR also has an annual inflation rate adjustment.
  • The property's location. Some counties are adjusted upwards to account for higher home values and higher taxes.
  • Whether a property reassessment was done.
  • NYC's current assessment level.
  • Whether you owe State tax.

For more information on how your exemption was calculated, contact the State.

Visit the Department of Taxation and Finance website.

To find out the actual value of your exemption, you should consult your property tax bill or decision letters you were sent confirming your eligibility for the benefit. Co-op owners should contact their management office for assistance.

View your property tax bill and account information.

For exemption benefits to begin on July 1 of the year you apply, your application must be postmarked on or before March 15. If the due date falls on a weekend or national holiday, the deadline will be the next business day.

Applications that are received after the filing deadline will be processed for July of the following year.

2020/2021 Tax Year

The deadline to apply for the 2020/2021 tax year is March 15, 2020.

  • If you’re eligible for an exemption and your 2020/2021 application is postmarked or submitted on or before the deadline, you’ll start receiving benefits on July 1, 2020.
  • If you’re eligible for an exemption and your 2020/2021 application is postmarked or submitted after the deadline, you’ll start receiving benefits on July 1, 2021.

2019/2020 Tax Year

The deadline to submit an application for the 2019/2020 tax year was March 15, 2019.

  • If you’re eligible for an exemption and your 2019/2020 application was postmarked on or before the deadline, you’ll start receiving benefits on July 1, 2019.
  • If you’re eligible for an exemption and your 2019/2020 application was postmarked after  the deadline, you’ll start receiving benefits on July 1, 2020.

To be eligible for DHE, you must meet disability, income, and residency requirements.

You aren’t eligible if:

  • You receive the Senior Citizen Homeowners’ Exemption (SCHE). You can’t receive both DHE and SCHE at the same time.
  • The property is owned by a Limited Liability Company (LLC).
  • You participate in the 421a or 421b exemption program for your primary residence. You aren't eligible to apply for personal property exemptions until the 421a or 421b exemptions expire. If your exemption is expiring, you can ask to have the exemption revoked and the personal exemption applied instead.

Disability

You must have a disability, defined as physical or mental impairment not due to use of alcohol or illegal drugs. If you co-own your property with a spouse, registered domestic partner, or sibling, only one of you needs to have a disability. For other co-ownerships, all owners must have a disability.

Income

Whether or not they live on the property, the total combined income (amount filed on the Federal Income Tax Return) of all owners and their spouses must be $58,399 or less. If you need help understanding what should be included as income, you should refer to the application instructions or contact a licensed tax professional.

Primary Residence

The property must be the primary residence of all disabled owners and their spouses, siblings, and registered domestic partners. If an owner or spouse resides elsewhere, the property may still be eligible if that owner is living full-time in a residential healthcare facility or is absent due to divorce, legal separation, or abandonment.

A primary residence is the dwelling unit in which the owner actually lives and maintains a continuous and physical presence. This means you must live there most of the year and it must be the address where you are registered to vote.

Life Estates, Trusts, and LLCs

Life Estates

If you hold a life estate in the property, only the person with the life estate is the owner for DHE exemption eligibility purposes. The owner with the life estate must complete the application using their income. Eligibility will be based on their income and if they meet all eligibility requirements. You must submit proof of income and a copy of the life estate with the application.

If the most recent deed says "Retained life estate," the person retaining the life estate can apply and receive the exemption if they meet the eligibility requirements.

Trusts

A trust is an arrangement that allows an individual or group to manage a property and financial assets. A beneficiary or trustee is the person designated as the recipient of funds or property.

If the property is owned by a trust, only the qualifying beneficiary (trustee) can apply for the exemption. The beneficiary should submit proof of their income and a copy of the trust with the application.

The name of the beneficiary will be found within the trust documents which should specifically state who has the right to live on the property.

Limited Liability Companies

A Limited Liability Company (LLC) is a business, regardless of the number of owners or their relationship to each other. Property owned by LLCs and other businesses are not eligible for personal exemptions or abatements.

Online

You can complete the application and upload your documents online. You'll need to log in or create an account first.

Filing online will allow you to:

  • Save your progress so you can come back to a partially completed application later
  • View the status of submitted applications
  • Access every exemption you ever filed for

Apply online.

By Mail

To apply, you must complete an application and provide all required documents.

Mail your application and documents to:

NYC Department of Finance
P.O. Box 311
Maplewood, NJ 07040-0311

If you send your application by certified mail, your certified mail receipt will be signed, dated, and returned to you.

Once an exemption application is received by the Department of Finance (DOF), they will send you an acknowledgment letter. They will review it and send you a decision letter or a letter requesting additional information within 90 days.

Call 311 to request a paper copy.

Proof of Disability

To prove a disability, you should submit proof that you receive one of the following:

  • Social Security Disability Insurance benefits
  • Supplemental Security Income benefits
  • Railroad Retirement Disability benefits
  • Disability pension from the US Postal Service
  • Certificate from the New York State Commission for the Blind stating that you are legally blind

Proof of Income

To apply for DHE, you must send proof of income for all owners and spouses, no matter where they reside.

You should submit proof of your 2018 income, but if it is unavailable, you can submit proof of your income in 2017. Proof of income from all owners and spouses must be from the same tax year. Total Combined Income for all owners and spouses must be submitted.

You can submit copies of your 2018 personal income tax returns with your application, or you can authorize the Department of Finance to use the most recent income tax return information that they received from the IRS and State Department of Taxation and Finance to process your application.

If any owners have not filed a Federal Tax Return, you must provide proof of income for 2017 or 2018, such as copies of:

  • NYS Income Tax Return
  • Disability Benefit Statements
  • Pension
  • Unemployment
  • Annuities
  • Workers’ Compensation
  • 1099s (from retirement accounts, bank interest, dividends, or Social Security)
  • Alimony
  • Rental income from tenants

For Allowable Deductions, such as unreimbursed medical and prescription drug expenses, you must also send copies of:

  • Copy of Schedule A on your 1040 Federal Tax Return
  • Copies of cancelled checks, money orders, cash receipts, or healthcare facility documentation
  • 1099R for IRA distributions, pension, annuities, or Social Security

The documents must be of the same tax year as the documents you submit for proof of income.

Don't submit unpaid bills.

Ownership

If applicable, you must provide copies of documents proving ownership and residency.

  • Co-ops: copy of the stock certificate
  • Life estates: copy of the life estate
  • Trusts: copy of the trust agreement
  •  If the property was willed to an owner: copy of the last will and testament, probate or court order
  • If owner is receiving medical care in a health care facility: copy of documentation from the health care facility

Enrollment Events

At an outreach event, Department of Finance staff will work with you one-on-one to help you complete a property tax exemption application.

To apply for or renew an exemption at the event, all owners must be present to sign the application. Make sure to bring the required documents, along with a government-issued photo ID, application, and any related letters or notices you received from DOF before going.

For a list of upcoming events, visit the Department of Finance Public Events page.

SCHE and DHE Assistance Centers

You can get one-on-one help with SCHE and DHE questions or issues at an Assistance Center. You can also get help with the status of applications and exemptions on your property

Make sure to bring all necessary documents with you. You don't need an appointment.

Manhattan Assistance Center
66 John Street, 3rd Floor (between Dutch and William Streets)
New York, NY 10038
Monday to Friday, 8:30 AM to 4:30 PM

Staten Island Assistance Center
350 St. Marks Place, 4th Floor (between Hyatt Street and Victory Boulevard)
Staten Island, NY 10301
Monday to Friday, 8:30 AM to 4:30 PM

Once an exemption application is received by the Department of Finance, they will review it and send you a decision letter or a letter requesting additional information within 90 days.

You can check the status of a property tax exemption application online or by phone.

Online

Look up the status of a property tax exemption application.

By Phone

Call 311 for status.

If your application was denied and you disagree with the Department of Finance's decision, you can appeal with the Tax Commission.

You must appeal by the deadline on your notice. If there is no deadline date on your notice, you must file within 20 calendar days of the date on the notice.

To learn how to appeal the application, visit the Property Tax Exemption Appeal page.

If you were denied the exemption and you have questions about why your exemption was denied, contact the Department of Finance. Note that contacting DOF for an explanation does not extend the deadline to file an appeal with the Tax Commission.

Email

Write to: recertify@finance.nyc.gov

Online

Contact DOF.

By Mail

Write to:

NYC Department of Finance
Correspondence Unit
1 Centre Street, Room 2200
New York, NY 10007

In Person

You can get one-on-one help with SCHE and DHE questions or issues at an Assistance Center. You can also get help with the status of applications and exemptions on your property.

Make sure to bring all necessary documents with you. You don't need an appointment.

Manhattan Assistance Center
66 John Street, 3rd Floor (between Dutch and William Streets)
New York, NY 10038
Monday to Friday, 8:30 AM to 4:30 PM

Staten Island Assistance Center
350 St. Marks Place, 4th Floor (between Hyatt Street and Victory Boulevard)
Staten Island, NY 10301
Monday to Friday, 8:30 AM to 4:30 PM

Call 311 for assistance.

In Person

You can get one-on-one help with SCHE and DHE questions or issues at an Assistance Center. You can also get help with the status of applications and exemptions on your property.

Make sure to bring all necessary documents with you. You don't need an appointment.

Manhattan Assistance Center
66 John Street, 3rd Floor (between Dutch and William Streets)
New York, NY 10038
Monday to Friday, 8:30 AM to 4:30 PM

Staten Island Assistance Center
350 St. Marks Place, 4th Floor (between Hyatt Street and Victory Boulevard)
Staten Island, NY 10301
Monday to Friday, 8:30 AM to 4:30 PM