You can get information about your property tax benefits, including:
Co-op owners should contact their management office for assistance.
Online
Get property tax benefit information.
By Phone
You are required to renew your Disabled Homeowners’ Exemption and Clergy Exemption every year. You are required to renew your Senior Citizen Homeowners’ Exemption every two years.
If you received a notice to renew you exemption and have not done so, or have not received a notice stating that your renewal was approved, the exemption will not appear on your NOPV and will not be calculated into the estimated property tax.
You can get information about renewing your SCHE exemption, go to the Senior Citizen Homeowners' Exemption (SCHE) Renewal page.
You can get information about renewing your DHE exemption, go to the Disabled Homeowners' Exemption (DHE) Renewal page.
You may receive an Exemption Removal Notice if Department of Finance records show that someone who was approved for property tax benefits no longer lives at your property.
Benefits have not been removed and will not be removed if you remain eligible to receive them. The instructions on the letter will explain what to do if you believe that you are still eligible to receive the benefits.
You will be able to continue receiving the exemption or credit if the property is the primary residence of at least one owner and all other eligibility requirements are met. To keep your property tax benefits, you must:
You must complete the certification and return it as soon as possible to continue receiving the benefits.
If you need help accessing Department of Finance (DOF) programs and services because of a disability or medical condition, you can request a reasonable accommodation.
The Americans with Disabilities Act (ADA) defines a disability as a physical or mental impairment that substantially limits one or more major life activities.
This includes physical disorders affecting the:
To learn how to request a reasonable accommodation from DOF or to make a complaint if you feel a DOF program or service isn’t accessible to you, visit the Disability Access page.
You can appeal if the Department of Finance (DOF):
A property’s benefits may be revoked if:
You can appeal DOF’s decision with the NYC Tax Commission. Learn more about appeals on the Personal Property Tax Exemption Appeal page.
If you have questions about why your exemption was denied, removed, or reduced, contact the Department of Finance. Note that contacting DOF for an explanation does not extend the deadline to file an appeal with the Tax Commission.
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.
If you receive the Veterans Exemption or the School Tax Relief (STAR) Exemption, you may be eligible for an increase in your benefit.
Veterans Exemption Eligible Funds
Exemption Missing on Notice of Property Value (NOPV)
Every property owner is mailed a Notice of Property Value (NOPV) in January each year. The NOPV lists each exemption you were granted for the current tax year and gives the estimated change to your exemption amount for the upcoming tax year, which starts in July.
If you disagree with the exemption information on your NOPV, you can appeal with the Tax Commission. For more information, including deadlines and forms, visit the Property Value Appeal page.
If there have been ownership changes, since the property began to receive the exemption or the exemption was last renewed, the property may no longer be eligible to receive it.
Your exemption renewal application may be denied or the Department of Finance (DOF) may remove the exemption from the property if:
You may get a letter asking you to certify or provide proof of your eligibility. Make sure to complete any forms or applications and provide the requested information and documents by the deadline on the notice. If you don’t respond, your exemption may be removed.
Sale of Property
When a property is sold and the new deed is recorded with the City Register or Richmond County Clerk's Office, exemptions in effect for the seller should be automatically removed from the Department of Finance's system. However, if the property is a life estate, the removal isn’t automatic.
Removals take effect at certain times each year.
Basic and Enhanced School Tax Relief (STAR) Exemptions are removed at the end of the tax year on June 30th.
The following exemptions are removed as of the next quarter after the deed is recorded:
New Owners
If you’re the new deed holder, you’re responsible to confirm that all exemptions were removed.
If you want your property to receive an exemption or if you receive a renewal application addressed to a former owner, you can’t renew or continue the previous owner’s benefit. However, if you meet the program eligibility requirements, you may apply for property tax benefits under your name as a new applicant by filling out an initial application.
Former Owners
If you received an exemption and have moved to a new property, you should request that the exemption on your old property be removed so you can apply for an exemption on your new property.
Co-Owner Death
If an owner of a property receiving an exemption has died, you may receive a letter from DOF saying the benefit is being removed. Owners have 60 days to respond.
If you co-owned the property with the owner who died, you can apply to have the benefits reinstated. The letter will tell you how to apply. If you co-owned the property with a deceased spouse or sibling, you may still be eligible and don’t need to reapply.
If the previous owner of the property has died and you are now the new owner of the property, you must submit a new application in your own name for the property to continue to receive the SCHE, DHE, Veterans, or Clergy Exemptions. For STAR or Enhanced STAR, you must register for the benefit as a credit check with New York State.
SCHE and DHE Renewals
If a co-owner of a property receiving SCHE or DHE has died in the time since the exemption began or was last renewed, the property may no longer be eligible to receive the benefit and your renewal application may be denied. In certain circumstances, you may be able to keep the exemption.
For SCHE, if you’re the surviving spouse or sibling of someone who received SCHE and are listed on the deed as an owner of the property, you may be able to renew the benefits under your name. The surviving spouse must be at least 62 years old and the sibling must be at least 65. To learn how to renew after a co-owner death or other changes during the benefit period, visit the Senior Citizen Homeowners' Exemption (SCHE) Renewal page.
For DHE, if you’re the surviving spouse or sibling of someone who received DHE, are listed on the deed as an owner of the property, and have a disability, you may be able to renew the benefits under your name. To learn how to renew after a co-owner death or other changes during the benefit period, visit the Disabled Homeowners' Exemption (DHE) Renewal page.
Co-Owner Move
If you move to a new property, you can’t bring your exemption with you, unless you receive the Veterans Exemption and meet other eligibility requirements.
You must reapply as a new applicant. You should request that the exemption on your old property be removed so you can apply for an exemption on your new property.
Veterans Exemption
If you received a Veterans Exemption at your previous residence and have moved, you may be able to transfer the exemption to the new property. Both residences must be located in New York State.
You must complete a Veterans Exemption Application and show proof that your previous residence was granted the exemption. You don't have to wait until the next tax year to receive the exemption if your application is received within 30 days of the purchase of the new property. To qualify for the following tax year, your application must be postmarked on or before March 15th. If you are granted the exemption, the benefit will be prorated.
For other types of exemptions, you must reapply for the benefit.
Ownership Transfer
If the property was transferred through zero consideration, the new owners can’t keep the exemptions in effect for the property and must reapply for the benefit under their own name.
Examples of these types of ownership transfers include:
If you had ownership transferred to you through zero consideration and the new deed was registered with the City Register or the Richmond County Clerk (for Staten Island properties), you can submit a new exemption application in your own name. For STAR or Enhanced STAR, you must register for the benefit as a credit check with New York State.
Life Estates and Trusts
If the ownership of a property has transferred to a trust or if there is now a life estate on the property, the property may still be able to continue their benefit.
The person holding a life estate on a property is the owner for exemption eligibility purposes. Eligibility will be based on their income and if they meet all program requirements. To apply for or renew an exemption, 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. To apply for or renew an exemption, the beneficiary must submit proof of 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.
A primary residence is the dwelling unit in which the owner actually resides 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 you receive an exemption for a property and it’s not your primary residence anymore, the benefit may be removed or you may not be able to renew.
The SCHE, DHE, STAR, and Veterans exemptions have primary residence requirements. For the Clergy Exemption, you don’t have to live on the property to get the exemption, but you must be a resident of New York State.
There are two exceptions to the residency requirements for SCHE and DHE. If an owner doesn’t live on the property, he or she must be:
If you receive SCHE and DHE and there have been primary residency changes since you were last approved for the benefit, but you think you still meet primary residency requirements, you may still be able to renew the benefit. For more information, visit the Senior Citizen Homeowners' Exemption (SCHE) Renewal or Disabled Homeowners' Exemption (DHE) Renewal page.
Homestead Exemption
Some cities and states outside of New York City offer a homestead exemption to their property owners. Eligibility requirements vary by location. If you own property outside of New York City and wish to apply for an exemption on that property, you should contact your local county assessor to determine what documentation you need to submit.
New York City property tax exemptions are only available for your primary residence. If you have moved outside of New York City and have a new primary residence, you must submit a property tax exemption removal request to the NYC Department of Finance.
You may need to remove a property tax exemption from your property if:
If you choose to remove the STAR exemption in order to receive the STAR credit you will owe more in property taxes.
To remove a personal exemption, you must submit a completed Property Tax Exemption Removal Form with the Department of Finance.
All owners must sign, date, and provide their Social Security numbers on the form. If an owner has died, a copy of the death certificate must be submitted with the form.
Fee
There is no fee if you are requesting the removal of exemptions for the upcoming tax year.
If you want to remove exemptions for a prior tax year or multiple tax years, you will be charged a processing fee of $500. This fee will be processed by the Department of Finance as a "Miscellaneous Fee." This fee is in addition to the adjusted property tax and any interest that also must be paid once the exemptions are removed.
If your exemption was revoked or the amount of your benefit was reduced, you may be able to restore it. In some cases, it may be reinstated back to previous years.
STAR Exemption
A new law requires that any property with unpaid property taxes that are past due for more than one year cannot continue receiving the Basic STAR Exemption or Credit. New York State will mail letters to homeowners that are at risk of losing their STAR Exemption or Credit.
If you receive a letter you have until June 1 to pay the past due property taxes that you owe or enter into a payment agreement or PT AID agreement to keep the STAR Exemption or Credit.
For the purposes of determining STAR eligibility property taxes are considered past due when:
Properties receiving Enhanced STAR are not affected.
Other non-property tax charges on the tax bill are not included.
Some properties may be exempt from this law. If you receive a notice from NYS and you fit either of these categories you should contact DOF prior to June 1:
If you receive a notice and the information in the notice is incorrect or you do not owe past due property taxes you must appeal to New York State within 45 days of the notice.
Paid or Unpaid Taxes
Paid
If you pay your past due property taxes in full or enter into a payment agreement/PT AID agreement by June 1, you will continue to receive the STAR Exemption or Credit.
Unpaid
If you do not pay your past due property taxes or enter into a payment agreement/PT AID agreement by June 1 you will lose the STAR Exemption or Credit for the current tax year. If you currently receive the STAR Exemption it will be removed from your October property tax bill, retroactive to July 1. If you currently receive the STAR Credit, you will not receive a check this year.
If you pay the past due property taxes after June 1 but within the next tax year you can apply for the STAR Credit through NYS and receive the credit for this year retroactively. Once the STAR exemption is removed from your property you must apply for the STAR credit, you cannot get the exemption back.
