Property tax break for homeowners with disabilities

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

Short Summary

Lowered property tax for homeowners with disabilities who earn up to a certain income.

Who it may help

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.

What you may need

To apply for DHE you will need to prove the following:

Your disability status: one of the following for an owner:

    • Copy of Disability Award letter from the Social Security Administration
    • Copy of Disability Award letter from the Railroad Retirement Board or the U.S Postal Service
    • Copy of Certificate from the New York State Commission for the Blind, or a Veterans Administration letter stating that you are entitled to a veterans disability pension.
  • Your income: copies of federal tax returns and additional forms (schedules) for all owners. If any owners do not file a tax return, provide proof of yearly earnings.
  • Your deductions:
    • Copies of receipts for your paid medical bills not covered by insurance for your income documentation year, OR
    • Copy of your Schedule A

Have a question?