Lower taxes for homeowners with disabilities

Disabled Homeowners Exemption (DHE) | NYC Department of Finance

1. How it Works

People with disabilities who own homes can get property tax lowered on their primary residence through DHE. The reduction is from five percent of their tax to half of it. How much the tax is reduced depends on how much the family earns.

  • Applications must be postmarked by January 16th for benefits to begin on July 1st each year
  • All owners must be persons with disabilities unless the property is owned by your spouse or by siblings, who do not need to be disabled
  • If your property qualifies for DHE and the Senior Citizen Homeowner Exemption (SCHE), you will only be granted SCHE; you cannot get both

More ways to get help with this program

Visit the website

Visit the DHE website to learn more.

Email DHE

If you have questions, email DHE for more information.

Call 311

Ask for Disabled Homeowners’ Exemption assistance.

Call DHE

Call 212-NEW-YORK, or 212-639-9675 (out-of-City), or TTY 212-639-9675 (hearing impaired)

Visit an office

Visit a Department of Finance Business Center (Monday – Friday, 8:30 a.m – 4:30 p.m) to get help in person.

2. Determine your eligibility

To be eligible for DHE, you should be able to answer yes to all of these questions:

  • Are all owners persons with disabilities, OR are other owners the spouses or siblings of the person(s) with disabilities?
  • Is the property your primary residence?
  • Is the combined income for all owners less than or equal to $58,399 per year?
    • Income does NOT include SSI or Cash Assistance benefits.

Take a short survey to see if you might be eligible for this or 30 other programs.

3. What you need to include

It’s important to include the right documents when you apply. Your documents show whether the program is right for you.

This page can help you choose the right documents for your application.

Proof of your income

For each income source of each income earner, any one document:

Wages & Salary

  • Income tax return
  • W-2 form

Unemployment Income

  • 1099-G

Social Security benefits (SSI, Dependent, Disability, Survivor’s, or Retirement)

  • Correspondence from Social Security Administration
  • Current award letter or certificate
  • Current benefit check

Pensions, Annuities, or IRA

  • 1099-R

Interest, Dividends, Royalties

  • 1099-DIV
  • 1099-INT

Proof of your disability status

Proof that can help for deductions

Next section:

4. How to Apply

4. How to apply

Here are your options.

Apply online

There is no online application at this time.

Apply by mail

  1. Download and complete the initial exemption application. You can also contact 311 for an application to be mailed to you.
  2. You will be be asked provide the borough, block, and lot (BBL) for your home. You can use the Property Address Search to determine this.
  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
    P.O.BOX 311
    Maplewood, NJ 07040-031
  5. Applications must be postmarked by January 16th for your benefit to begin on July 1 in the same year.

Download the form

Apply in person

Apply in person at a Department of Finance Business Center.

Find a center

Come back to it later.
We can send you a link to this page to help you get back to it when you’re ready.

More ways to get help with this program

Visit the website

Visit the DHE website to learn more.

Email DHE

If you have questions, email DHE for more information.

Call 311

Ask for Disabled Homeowners’ Exemption assistance.

Call DHE

Call 212-NEW-YORK, or 212-639-9675 (out-of-City), or TTY 212-639-9675 (hearing impaired)

Visit an office

Visit a Department of Finance Business Center (Monday – Friday, 8:30 a.m – 4:30 p.m) to get help in person.

Updated June 21, 2018