You can get information about your property tax benefits, including:

  • Application status
  • Current benefit amounts
  • Proposed benefit for the upcoming tax year

Co-op owners should contact their management office for assistance.

Online

Get property tax benefit information.

By Phone

Call 311 for assistance.

If you need help accessing Department of Finance (DOF) programs and services because of a disability or medical condition, you can request a reasonable accommodation.

The Americans with Disabilities Act (ADA) defines a disability as a physical or mental impairment that substantially limits one or more major life activities.

This includes physical disorders affecting the:

  • Brain
  • Muscles
  • Eyes
  • Ears
  • Nose
  • Mouth
  • Respiratory system
  • Cardiovascular system
  • Skin

To learn how to request a reasonable accommodation from DOF or to make a complaint if you feel a DOF program or service isn’t accessible to you, visit the Disability Access page.

You can appeal if the Department of Finance (DOF):

  • Denied your exemption application
  • Removed your exemption
  • Reduced the amount of your exemption benefit

A property’s benefits may be revoked if:

  • An owner died
  • The property transitioned to a new owner
  • The owner is no longer eligible

You can appeal DOF’s decision with the NYC Tax Commission. Learn more about appeals on the Property Tax Exemption Appeal page.

If you have questions about why your exemption was denied, removed, or reduced, 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 Phone

Call 311 for assistance.

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

2019/2020 STAR Removal

Due to a change in NY State law, starting in the 2019-2020 tax year, owners with a total household income that is more than $250,000 but less than or equal to $500,000 are no longer eligible to receive the STAR exemption but must instead register for the STAR credit with NY State. The value of the STAR credit and the STAR exemption are the same, but the credit is issued in the form of a credit check.

The New York State Department of Taxation and Finance will send you a letter if you are impacted by this change. If you receive a letter, you must follow the instructions and register for the STAR credit with the State. If you do not register for the STAR credit, you will lose the value of the exemption.

If you currently receive the STAR exemption and your income is more than $250,000, the exemption will be removed from your property starting with your June 2019 tax bill.

If the total income of all owners and their spouses is less than $250,000 and you believe you are still eligible for the STAR exemption, you must send the State:

  • a copy of the letter you received
  • a brief letter of explanation
  • supporting documentation, such as the most recent State or Federal tax return for all owners and their spouses

By Fax 

(518) 435-8634

By Mail

NYS Tax Department
ORPTS STAR Resolution Unit – RDM
W A Harriman Campus
Albany, NY 12227-0801

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

If you receive the Veterans Exemption or the School Tax Relief (STAR) Exemption, you may be eligible for an increase in your benefit.

Veterans Exemption Eligible Funds

If you currently receive the Eligible Funds Veteran Property Tax Exemption, you may qualify for an increase in the amount of your exemption.

To apply, you must complete and send the Increased Eligible Funds Application, along with proof that you used eligible funds to improve or make repairs to your property.

Eligible funds include:

  • Veteran's pension
  • Bonus or insurance monies (or dividends or refunds on such insurance)
  • Compensation paid to Prisoners of War
  • Mustering out pay

If you don’t submit an application for the increase, your benefit will remain unchanged.

Applications are available online or by mail.

Mail your application and documents to:

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

Online

Download the Increased Eligible Funds Application.

By Mail

Call 311 to request a paper copy.

Transfer from STAR to Enhanced STAR

There are two forms of the STAR Exemption: Basic and Enhanced. Enhanced STAR (E-STAR) offers a larger tax savings than Basic STAR. You can’t receive both at the same time.

If you receive the Basic STAR Exemption and meet E-STAR eligibility guidelines, you can apply to upgrade your benefit.

You aren’t eligible to transfer to the E-STAR Exemption if you didn’t receive the STAR Exemption in tax year 2015/2016 or earlier. You should register for the STAR Credit with NY State instead.

To be eligible to transfer to E-STAR:

  • The total household income of all owners and spouses living on the property must be $88,050 or less
  • All owners must be 65 or older in the calendar year in which you are applying. If the owners are spouses or siblings, only one must be 65 or older.

To learn more about transferring to E-STAR, go to the School Tax Relief for Homeowners (STAR) page.

Exemption Missing on Notice of Property Value (NOPV) 

Every property owner is mailed a Notice of Property Value (NOPV) in January each year. The NOPV lists each exemption you were granted for the current tax year and gives the estimated change to your exemption amount for the upcoming tax year, which starts in July.

If you disagree with the exemption information on your NOPV, you can appeal with the Tax Commission. For more information, including deadlines and forms, visit the Property Value Appeal page.

Call 311 for assistance.

Exemption Missing on Property Tax Bill

The exemptions listed on your actual tax bill may be different than what’s on your NOPV once the new tax year begins.

For example, the law requires some exemptions to be renewed. If you received a notice informing you that you must renew your exemption, you must do so by March 15 to continue receiving it. If you don’t renew by the March 15 deadline, DOF will remove the exemption benefit for the new tax year which starts on July 1, even though it appears on the NOPV.

There may be other reasons that exemptions may not appear on your tax bill:

  • You were required to recertify your eligibility for an exemption but didn’t and the exemption was removed.
  • A new deed was recorded with the City and exemptions in effect for the seller were automatically removed from the property.
  • You shared ownership of the property with a spouse or sibling who passed away, but didn’t renew or request the benefits under your name

If there are changes to your exemption between the posting of the NOPV and when the Final Assessment Roll is published at the end of May, you’ll get a Revised NOPV. If your exemption is changed, denied, or revoked by DOF or the Tax Commission after the Final Assessment Notice is issued, you’ll get a remission notice from DOF.

July 2019 Bills: If you received an exemption approval letter from the Department of Finance in late May 2019, the exemption may not appear on your July 2019 tax bill. If you were approved for an exemption for the 2019/2020 tax year and it's not on your bill, you will still be credited the full exemption amount retroactive to include the entire tax year beginning on July 1, 2019. You should pay the amount indicated on your bill by July 1. The amount due for your October 2019 property tax bill will be adjusted to include the retroactive exemption and any credits you are entitled to.

Call 311 for assistance.

Exemption Missing in Online System

If you don’t see your exemption or application status reflected in the Department of Finance’s online property tax system, you can get help.

Call 311 for assistance.

Exemption Amount Incorrect

The value of your exemption benefit depends on a number of factors and may change for various reasons.

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.

Call 311 if you need more help.

If there have been ownership changes, since the property began to receive the exemption or the exemption was last renewed, the property may no longer be eligible to receive it.

Your exemption renewal application may be denied or the Department of Finance (DOF) may remove the exemption from the property if:

  • The property was sold to a new owner
  • An owner died
  • An owner has moved
  • The property transitioned to or was transferred to a new owner
  • The owner no longer meets eligibility requirements

You may get a letter asking you to certify or provide proof of your eligibility. Make sure to complete any forms or applications and provide the requested information and documents by the deadline on the notice. If you don’t respond, your exemption may be removed.

Sale of Property

When a property is sold and the new deed is recorded with the City Register or Richmond County Clerk's Office, exemptions in effect for the seller should be automatically removed from the Department of Finance's system. However, if the property is a life estate, the removal isn’t automatic.

Removals take effect at certain times each year.

Basic and Enhanced School Tax Relief (STAR) Exemptions are removed at the end of the tax year on June 30th.

The following exemptions are removed as of the next quarter after the deed is recorded:

  • Senior Citizens Homeowners’ Exemption (SCHE)
  • Disabled Homeowners’ Exemption (DHE)
  • Veterans Exemption
  • Clergy Exemption

New Owners

If you’re the new deed holder, you’re responsible to confirm that all exemptions were removed.

If you want your property to receive an exemption or if you receive a renewal application addressed to a former owner, you can’t renew or continue the previous owner’s benefit. However, if you meet the program eligibility requirements, you may apply for property tax benefits under your name as a new applicant by filling out an initial application.

Former Owners

If you received an exemption and have moved to a new property, you should request that the exemption on your old property be removed so you can apply for an exemption on your new property.

Co-Owner Death

If an owner of a property receiving an exemption has died, you may receive a letter from DOF saying the benefit is being removed. Owners have 60 days to respond.

If you co-owned the property with the owner who died, you can apply to have the benefits reinstated. The letter will tell you how to apply. If you co-owned the property with a deceased spouse or sibling, you may still be eligible and don’t need to reapply.

If the previous owner of the property has died and you are now the new owner of the property, you must submit a new application in your own name for the property to continue to receive the SCHE, DHE, Veterans, or Clergy Exemptions. For STAR or Enhanced STAR, you must register for the benefit as a credit check with New York State.

SCHE and DHE Renewals

If a co-owner of a property receiving SCHE or DHE has died in the time since the exemption began or was last renewed, the property may no longer be eligible to receive the benefit and your renewal application may be denied. In certain circumstances, you may be able to keep the exemption. 

For SCHE, if you’re the surviving spouse or sibling of someone who received SCHE and are listed on the deed as an owner of the property, you may be able to renew the benefits under your name. The surviving spouse must be at least 62 years old and the sibling must be at least 65. To learn how to renew after a co-owner death or other changes during the benefit period, visit the Senior Citizen Homeowners' Exemption (SCHE) Renewal page.

For DHE, if you’re the surviving spouse or sibling of someone who received DHE, are listed on the deed as an owner of the property, and have a disability, you may be able to renew the benefits under your name. To learn how to renew after a co-owner death or other changes during the benefit period, visit the Disabled Homeowners' Exemption (DHE) Renewal page.

Co-Owner Move

If you move to a new property, you can’t bring your exemption with you, unless you receive the Veterans Exemption and meet other eligibility requirements.

You must reapply as a new applicant. You should request that the exemption on your old property be removed so you can apply for an exemption on your new property.

Veterans Exemption

If you received a Veterans Exemption at your previous residence and have moved, you may be able to transfer the exemption to the new property. Both residences must be located in New York State.

You must complete a Veterans Exemption Application and show proof that your previous residence was granted the exemption. You don't have to wait until the next tax year to receive the exemption if your application is received within 30 days of the purchase of the new property. To qualify for the following tax year, your application must be postmarked on or before March 15th. If you are granted the exemption, the benefit will be prorated.

For other types of exemptions, you must reapply for the benefit.

Ownership Transfer

If the property was transferred through zero consideration, the new owners can’t keep the exemptions in effect for the property and must reapply for the benefit under their own name.

Examples of these types of ownership transfers include:

  • A parent transferring property to a child with little or no money exchanged
  • A property being willed or transferred through an inheritance or gift

If you had ownership transferred to you through zero consideration and the new deed was registered with the City Register or the Richmond County Clerk (for Staten Island properties), you can submit a new exemption application in your own name. For STAR or Enhanced STAR, you must register for the benefit as a credit check with New York State.

Life Estates and Trusts

If the ownership of a property has transferred to a trust or if there is now a life estate on the property, the property may still be able to continue their benefit.

The person holding a life estate on a property is the owner for exemption eligibility purposes. Eligibility will be based on their income and if they meet all program requirements. To apply for or renew an exemption, you must submit proof of income and a copy of the life estate with the application.

If the property is owned by a trust, only the qualifying beneficiary (trustee) can renew the exemption. To apply for or renew an exemption, the beneficiary must submit proof of income and a copy of the trust with the application. The name of the beneficiary/trustee can be found within the Trust documents which should specifically state who has the right to live on the property.

Limited Liability Companies (LLCs)

If an LLC now owns the property, it is no longer eligible to receive personal exemptions or abatements and the benefit will be removed. An LLC is a business, regardless of the number of owners or their relationship to each other. Property owned by LLCs and other businesses aren’t eligible for personal exemptions or abatements.

A primary residence is the dwelling unit in which the owner actually resides 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.

If you receive an exemption for a property and it’s not your primary residence anymore, the benefit may be removed or you may not be able to renew.

The SCHE, DHE, STAR, and Veterans exemptions have primary residence requirements. For the Clergy Exemption, you don’t have to live on the property to get the exemption, but you must be a resident of New York State.

  • To be eligible for the Veterans Exemption, the property must be your primary residence.
  • To be eligible for DHE, the property must be the primary residence of all disabled owners and their spouses, siblings, and registered domestic partners.
  • To be eligible for SCHE, the property must be the primary residence for all owners.

There are two exceptions to the residency requirements for SCHE and DHE. If an owner doesn’t live on the property, he or she must be:

  • Living full-time in a residential health care facility, or
  • Absent from the property because of a divorce, legal separation, or abandonment

If you receive SCHE and DHE and there have been primary residency changes since you were last approved for the benefit, but you think you still meet primary residency requirements, you may still be able to renew the benefit. For more information, visit the Senior Citizen Homeowners' Exemption (SCHE) Renewal or Disabled Homeowners' Exemption (DHE) Renewal page.

Homestead Exemption

Some cities and states outside of New York City offer a homestead exemption to their property owners. Eligibility requirements vary by location. If you own property outside of New York City and wish to apply for an exemption on that property, you should contact your local county assessor to determine what documentation you need to submit.

New York City property tax exemptions are only available for your primary residence. If you have moved outside of New York City and have a new primary residence, you must submit a property tax exemption removal request to the NYC Department of Finance.

You may need to remove a property tax exemption from your property if:

  • The property is no longer your primary residence
  • An owner has passed away
  • You want to receive STAR as a rebate check from the State instead of as an exemption

To remove a personal exemption, you must submit a completed Property Tax Exemption Removal Form with the Department of Finance.

All owners must sign, date, and provide their Social Security numbers on the form. If an owner has died, a copy of the death certificate must be submitted with the form.

Fee

There is no fee if you are requesting the removal of exemptions for the upcoming tax year.

If you want to remove exemptions for a prior tax year or multiple tax years, you will be charged a processing fee of $500. This fee will be processed by the Department of Finance as a "Miscellaneous Fee." This fee is in addition to the adjusted property tax and any interest that also must be paid once the exemptions are removed.

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

You can get the Property Tax Exemption Removal Form online or by mail.

All owners must sign, date, and provide their Social Security numbers on the form. If an owner has died, a copy of the death certificate must be included.

Mail the form and any required documents to:

NYC Department of Finance
Property Exemptions Administration/Compliance Unit
59 Maiden Lane, 22nd Floor
New York, NY 10038

Online

Download the Property Tax Exemption Removal Form.

By Mail

Call 311 to request a paper copy.

If your exemption was revoked or the amount of your benefit was reduced, you may be able to restore it. In some cases, it may be reinstated back to previous years.

STAR Exemption

If you received the STAR Exemption in the 2015/2016 tax year or earlier and later lost the exemption, you may be able to restore your benefit.

You aren't eligible to restore your STAR Exemption if:

  • You are a new owner of the property
  • You previously requested that the STAR Exemption should be removed from the property
  • You applied for the STAR Credit with New York State
  • Your household’s total combined income is more than $500,000

Download the STAR Benefit Restoration Application.

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

  • If you're eligible and your 2020/2021 application is postmarked on or before March 15, 2020, you will start receiving benefits on July 1, 2020.
  • If you're eligible and your 2020/2021 application is postmarked after March 15, 2020, you will start receiving benefits on July 1, 2021.

You must send proof of income for all owners. Owners who file a Federal Income Tax return must attach a complete copy of their 2018 return including all schedules and attachments for all owners. If an owner didn't file taxes for 2018, you must submit documentation showing their income.

The Department of Finance will send you an acknowledgement letter when they receive your application. They will also send another letter to let you know if you have been approved for the exemption or if they need more information.

Reinstate Benefit After Co-Owner Death

If an owner of a property receiving an exemption has died, you may receive a letter from DOF saying the benefit is being removed. Owners have 60 days to respond.

If you co-owned the property with the owner who died, you can apply to have the benefits reinstated. The letter will tell you how to apply. If you co-owned the property with a deceased spouse or sibling, you may still be eligible and don’t need to reapply.

If you have any other issues or questions about homeowner exemptions, you can contact the Department of Finance online or by phone. If need you need help with SCHE or DHE issues, you can also go to an Assistance Center.

Online

Contact DOF.

By Phone

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

Need more help?

If you have already contacted the Department of Finance about an issue and were unable to resolve it, visit the Taxpayer Advocate page to learn how to get help.