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Property tax break for homeowners with disabilities

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

1. How it Works

Through DHE, disabled New Yorkers can reduce the property tax on their primary residence by 5-50% if they own one to three homes, condos, or coop apartments and meet income requirements. The property tax reduction depends on how much the family earns.

  • 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 should be able to answer yes to all of these questions:

  1. Are all owners persons with disabilities, OR are other owners the spouses or siblings of the person(s) with disabilities?
  2. Is the property your primary residence?
  3. 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.

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 are not sure.

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

Am I Eligible?

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

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.

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

Apply Online

Apply by mail

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. For TTY or Text Telephone, call 212-639-9675

Last Updated Friday, March 25th, 3:04pm

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