For exemption benefits to begin on July 1 of the year you apply, your application must be postmarked or submitted online on or before March 15. If the due date falls on a weekend or a national holiday, the deadline will be the next business day.
Applications that are received after the filing deadline will be processed for July of the following year.
2022/2023 Tax Year
The deadline to apply or renew for the 2022/2023 tax year is March 15, 2022.
2021/2022 Tax Year
The deadline to apply or renew for the 2021/2022 tax year was March 15, 2021.
To be eligible for SCHE, you must meet age, income, and residency requirements. You aren’t eligible if:
Age
To qualify for an exemption that begins on July 1, you must be 65 or older by the following December 31. If you co-own your property with a spouse or sibling, only one of you needs to be 65 or older. For other co-ownerships such as a parent and children, all owners must be 65 or older.
Income
Whether or not they live on the property, the total combined income (amount filed on the Federal Income Tax Return) of all owners and their spouses must be $58,399 or less.
If you need help understanding what should be included as income, you should refer to the application instructions or contact a licensed tax professional.
Primary Residence
The property must be the primary residence for all owners to be eligible for SCHE.
A primary residence is the dwelling unit in which the owner actually lives and maintains a continuous and physical presence. This means you must live there most of the year and it must be the address where you are registered to vote.
If an owner doesn’t live on the property, they must be:
Life Estates, Trusts, and LLCs
Life Estates
If you hold a life estate in the property, only the person with the life estate is the owner for SCHE eligibility purposes. The owner with the life estate must complete the application. Eligibility will be based on their income and if they meet all eligibility requirements. You must submit proof of income and a copy of the life estate with the application.
If the most recent deed says "Retained life estate," the person retaining the life estate can apply and receive the exemption if they meet the eligibility requirements.
Trusts
A trust is an arrangement that allows an individual or group to manage a property and financial assets. A beneficiary or trustee is the person designated as the recipient of funds or property.
If the property is owned by a trust, only the qualifying beneficiary (trustee) can apply for the exemption. The beneficiary should submit proof of their income and a copy of the trust with the application.
The name of the beneficiary/trustee will be found within the trust documents which should specifically state who has the right to live on the property.
Limited Liability Companies (LLCs)
A Limited Liability Company (LLC) is a business, regardless of the number of owners or their relationship to each other. Property owned by LLCs and other businesses are not eligible for personal exemptions or abatements.
Online
You can complete the application and upload your documents online. You'll need to log in or create an account first.
Filing online will allow you to:
Apply for Senior Citizen Homeowners' Exemption (SCHE) for homeowners and condos online.
Apply for Senior Citizen Homeowners' Exemption (SCHE) for Co-ops online.
By Mail
To apply, you must complete an application and provide all required documents.
Mail your application and documents to:
NYC Department of Finance
P.O. Box 311
Maplewood, NJ 07040-0311
If you send your application by certified mail, your certified mail receipt will be signed, dated, and returned to you.
Once an exemption application is received by the Department of Finance (DOF), they will send you an acknowledgment letter. They will review it and send you a decision letter or a letter requesting additional information within 90 days.
Online
Download the SCHE Initial Application.
By Mail
Proof of Income
To apply for SCHE, you must send proof of income for all owners and spouses, no matter where they reside.
You should submit proof of your 2021 income, but if it is unavailable, you can submit proof of your income in 2020. Proof of income from all owners and spouses must be from the same tax year. Total Combined Income for all owners and spouses must be submitted.
Provide federal or state income tax returns with all schedules and 1099s for all owners and their spouses for the calendar year immediately preceding the date you are filing your application:
For owners or spouses who didn't file a federal or state tax return, submit copies of all sources of income, including:
For Allowable Deductions, such as unreimbursed medical and prescription drug expenses, you must also send copies of:
The documents must be of the same tax year as the documents you submit for proof of income.
Don't submit unpaid bills.
Proof of Ownership
If applicable, you must provide copies of documents proving ownership and residency.
Phone or Virtual Assistance Appointments
Phone Appointments
You can schedule an appointment online for Property Tax Exemption application assistance over the phone.
You must select the Exemptions Virtual Appointments option and then in contact details notes request your appointment by phone.
Appointments can be scheduled for 2 to 30 days in advance.
You will be contacted by telephone at time of appointment.
Virtual Appointments
You can schedule a virtual appointment online for Property Tax Exemption application assistance.
Appointments can be scheduled for 2 to 30 days in advance.
You will be contacted by telephone at time of appointment.
Enrollment Events
At an outreach event, Department of Finance staff will work with you one-on-one to help you complete a property tax exemption application.
To apply for or renew an exemption at the event, all owners must be present to sign the application. Make sure to bring the required documents, along with a government-issued photo ID, application, and any related letters or notices you received from DOF before going.
For a list of upcoming events, visit the Department of Finance Public Events page.
Once an exemption application is received by the Department of Finance, they will review it and send you a decision letter or a letter requesting additional information within 90 days.
Property Exemption on NOPV
If you have not filed your renewal application or did file a renewal application but did not receive an approval notice by January 5, you will not see the benefit on your Notice of Property Value. However, as long as you file your renewal application by the exemption filing deadline, your benefit will be processed and if you are approved will appear on your July property tax bill.
Status
You can check the status of a property tax exemption application online or by phone.
Online
Look up the status of a property tax exemption application.
By Phone
If DOF sends you a notice saying you are required to renew and you do not do so, your benefit will be removed.
If you disagree with the Department of Finance's decision in the notice, you can appeal with the NYC Tax Commission.
You must appeal by the deadline on your notice. If there is no deadline date on your notice, you must file within 20 calendar days of the date on the notice.
To learn how to appeal, visit the Personal Property Tax Exemption Appeal page.
If you were denied the exemption and you have questions about why your exemption was denied, contact DOF. Note that contacting DOF for an explanation does not extend the deadline to file an appeal with the Tax Commission.
DOF will notify you if:
Exemptions provide tax relief to homeowners by reducing a property's taxable assessed value. This reduced assessed value, when multiplied by the tax rate, lowers the amount of taxes that you owe.
Estimated Reduction in Assessed Value
New York State sets the rates for the Senior Citizen Homeowners' Exemption (SCHE) and the Disabled Homeowners' Exemption (DHE). SCHE and DHE provide an estimated reduction of 5 to 50% of an eligible property’s assessed value. The percentage depends on the combined annual income of all owners and their spouses.
Exemption Credit Amount
