Due to a law passed in response to the COVID-19 pandemic, most property owners do not have to renew their SCHE or DHE benefits this year. Your exemption benefit will be automatically continued. DOF will send a letter to those property owners who are required to renew this year.
If you are required to renew your benefit, your renewal application must be submitted as soon as possible.
To be eligible for DHE, you must meet disability, income, and residency requirements.
You aren’t eligible if:
Disability
You must have a disability, defined as physical or mental impairment not due to use of alcohol or illegal drugs. If you co-own your property with a spouse or sibling, only one of you needs to have a disability. For other co-ownerships, all owners must have a disability.
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 of all disabled owners and their spouses and siblings. If an owner or spouse resides elsewhere, the property may still be eligible if that owner is living full-time in a residential healthcare facility or is absent due to divorce, legal separation, or abandonment.
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.
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 DHE exemption 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
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.
If there have been changes in ownership and residency of the property in the time since the exemption began or was last renewed, the property may no longer be eligible to receive it.
Your renewal application may be denied or the Department of Finance may remove the DHE exemption from the property. In certain circumstances, you may be eligible to keep the benefit.
Co-Owner Death
If a co-owner of the property has passed away, you may be able to renew the benefits under your name if you meet the following requirements:
If DOF mailed a renewal application addressed to the deceased owner, you can use a blank renewal application so you can fill it out with your name.
You must provide:
The passing of an owner doesn’t increase the taxes you pay.
If your parent owned the property and passed away, you aren’t eligible to renew the benefit, but you may apply as a new applicant if you think you meet the program requirements. For eligibility information and applications, go to the Disabled Homeowners' Exemption (DHE) page.
Co-Owner Move
The property must be the primary residence for all disabled owners and their spouses to be eligible for DHE. However, if you were mailed a renewal application for an exemption on your property that’s addressed to a co-owner who isn’t living there anymore, you may still be eligible to renew the benefit.
You can continue to receive the exemption if the co-owner doesn't live on the property because of:
If the co-owner no longer lives on the property for any other reason, you must provide income documentation, and all owners must sign the application to renew the benefit.
New Owners
If the previous owner died or transferred ownership, and you’ve become the new owner of the property, you can’t continue to receive the former owner’s benefits. If you receive a renewal application addressed to the former owner, you can’t use it to renew the benefit under your name, but if you meet the program eligibility requirements, you may apply for DHE and other tax benefits as a new applicant. For eligibility information and applications, go to the Disabled Homeowners' Exemption (DHE) page.
Life Estates and Trusts
If the property is now owned by a trust or if a life estate is now on the property, you need to submit a copy of the trust or life estate documents with the application.
If any owner holds a life estate in the property, that person is the owner for DHE eligibility purposes. The body of the most recent Deed must say “Retained life estate.” The owner with the life estate must complete the application using their income. 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 property is owned by a trust, only the qualifying beneficiary (trustee) can renew 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 can be found within the Trust documents which should specifically state who has the right to live on the property.
Limited Liability Companies (LLCs)
If an LLC now owns the property, it is no longer eligible to receive personal exemptions or abatements and the benefit will be removed. An LLC is a business, regardless of the number of owners or their relationship to each other. Property owned by LLCs and other businesses aren’t eligible for personal exemptions or abatements.
To renew, you must complete an application and provide all required documents. You can renew online or by completing an application and mailing it in.
You should make a copy of your completed renewal application to keep for your records. The Department of Finance (DOF) doesn’t provide copies of previously submitted applications.
Online
You can complete the application and upload your documents online. You'll need to log in or create an account first.
By Mail
Mail your application and documents to:
NYC Department of Finance
Homeowner Tax Benefits
P.O. Box 3179
Union, NJ 07083
If you send your application by certified mail, your certified mail receipt will be signed, dated, and returned to you.
You will be mailed an acknowledgement notice once your renewal application has been received and entered in DOF's system. You should receive the notice within 3 weeks of submitting your application.
Once DOF has reviewed your application you will receive a letter to let you know if you have been approved or denied for the exemption, or if they need more information to make a determination.
If you get a letter from DOF requesting additional information to process your application, you must respond by the deadline on the letter. If there isn't a deadline on the letter, you have 20 days from the notice date to respond.
Online
Download the DHE Renewal Application.
Download the DHE Renewal Application in Arabic, Bengali, Chinese, French, Haitian Creole, Korean, Polish, Russian, Spanish, and Urdu.
By Mail
Proof of Disability
To prove a disability, you should submit proof that you receive one of the following:
Proof of Income
To renew DHE, 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. You must provide income information for all owners and spouses or this may delay processing of your application.
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:
You can get help if you:
