Property tax break for homeowners with disabilities

Disabled Homeowners' Exemption (DHE) | NYC Department of Finance (DOF)

1. How it Works

DHE lowers the property taxes of eligible New Yorkers with disabilities. You may be able to reduce your home’s assessed value by 5-50% depending on your income.

  • Apply by March 15th for benefits to begin on July 1st of that year. If March 15th falls on a weekend or holiday, the deadline is the next business day.

  • Requires proof of disability status, income, and tax deduction.

  • If your property qualifies for DHE and the Senior Citizen Homeowner Exemption (SCHE), you will only be granted SCHE. You cannot get both.

  • Renew every year by March 15. The Department of Finance will send you a renewal application when it is time to renew. If you do not renew, your property taxes could increase significantly.

2. Determine your eligibility

To be eligible for DHE, you must meet these requirements:

  1. Own a one-, two-, or three-family home, condo, or coop apartment.

  2. All property owners are people with disabilities. However, if you own the property with a spouse or sibling, only one of you need to have a disability to qualify.

  3. You must live on the property as your primary residence.

  4. The combined income for all owners must be less than or equal to $58,399.

You may be eligible if your property is in a Housing Development Fund Corporation development and is in the Division of Alternative Management Program.

Your property cannot be within a housing development controlled by a Limited Profit Housing Company, Mitchell-Lama, Limited Dividend Housing Company, or redevelopment company. Contact your property manager if you’re not sure.

3. How to apply

Here are your options.

Apply online

Apply online by March 15th for benefits to begin on July 1st. If March 15th falls on a weekend or holiday, the deadline is the next business day.

If you live in a co-op, apply using the DHE co-ops application.

When applying, you will need the borough, block, and lot (BBL) for your home. Use the Property Address Search to get this information.

Apply by mail

Applications must be postmarked by March 15th for your benefit to begin on July 1st of the same year.

  1. Download the initial exemption application and fill it in. You can also call 311 to get one mailed to you.

  2. When applying, you will need the borough, block, and lot (BBL) for your home. Use the Property Address Search to get this information.

  3. Gather your required documents and include them with your application. Your application will not be processed without them.

  4. Mail your completed application and required documents to:
    New York City Department of Finance
    Homeowner Tax Benefits
    P.O.BOX 311
    Maplewood, NJ 07040-0311

Apply in person

Apply in person at a Department of Finance Business Center.

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