The Clergy Exemption reduces your property's assessed value by up to a maximum of $1,500 a year.
You may qualify for the Clergy Exemption if you own a 1-, 2-, or 3-family home or condominium and are an active, disabled-unable to perform such work due illness or impairment, retired clergy member- over age 70, or a deceased clergy member’s unremarried spouse.
To keep receiving the benefit, you must file a renewal application every year.
Property owners and developers may be eligible for tax incentives if they:
Co-op and condo unit owners are eligible for a property tax abatement. Building management, boards of directors, or other official representatives must apply for the co-op or condo abatement on behalf of the eligible building units.
To be eligible, the unit must be your primary residence.
Visit the Co-op and Condo Property Tax Abatement page to learn how to apply.
The Crime Victim or Good Samaritan Exemption provides property tax relief to crime victims who have a disability because they were victims of a crime or were trying to prevent a crime.
To be eligible, the home must have been modified to accommodate the owner's special needs due to the disability.
This exemption doesn't need to be renewed.
The Disabled Homeowners’ Exemption (DHE) provides a reduction of 5 to 50% on New York City's real property tax to low-income homeowners with disabilities.
To be eligible for DHE, you must have a disability, earn no more than $58,399 for the last calendar year, and the property must be your primary residence.
You must renew every year to continue to receive the benefit.
Homeowners may be eligible for a School Tax Relief (STAR) credit or exemption.
The STAR Credit is offered by New York State in the form of a rebate check. The STAR Exemption is offered by New York City and appears on your property tax bill. You can’t receive both at the same time.
New STAR applicants must apply for the benefit with the State.
You are considered a new STAR applicant if you:
If you received the NYC STAR Exemption in the 2015/2016 tax year or earlier and later lost it and have a total household income of $250,000 or less, you can choose to either apply to restore your benefit with the City or apply for the STAR Credit with NY State. If you have a total household income more than $250,000, you can only apply for the STAR Credit. If you are receiving the STAR Exemption but your income goes over $250,000, you must apply for the STAR Credit.
The STAR Credit may offer a greater benefit than the STAR Exemption because the amount of the credit will increase in the future, but the value of the exemption will not.
The Senior Citizen Homeowners' Exemption (SCHE) provides a reduction of 5 to 50% on New York City's real property tax to seniors age 65 and older.
To be eligible for SCHE, you must be 65 or older, earn no more than $58,399 for the last calendar year, and the property must be your primary residence.
The exemption must be renewed every two years.
The Veterans Exemption helps veterans and their family members reduce their property taxes.
To be eligible, the property must be your primary residence and you must be:
Visit the Veterans Property Tax Exemption page to learn how to apply.
The NYC Residential Property Taxes booklet provides information for homeowners about:
You can download the guide online or request a paper copy by mail.
