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Cash & Expenses

A property tax break for disabled New Yorkers

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

1. How it Works

People with disabilities who own one to three homes, condos, or coop apartments can get property tax on their primary residence lowered through DHE. DHE reduces property tax between five and fifty percent. The property tax reduction depends on how much the family earns.

  • Apply online by March 16th for benefits to begin on July 1
  • If you live in a co-op, you can apply online using the DHE co-ops application
  • Requires proof of disability status, income, and tax deduction
  • 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

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2. Determine Your Eligibility

Related

Cash & Expenses People with disabilities

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.

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?

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3. What You Need to Include

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

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4. How to Apply

4. How to apply

Here are your options.

Apply online

  1. Apply online by March 16th for benefits to begin on July 1st.
  2. If you live in a co-op, you can apply online using the DHE co-ops application.
  3. Use your address or borough, block and lot (BBL), or property address to find your property and start filing the form.

Apply Online

Apply by mail

Apply in person

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.