Exemptions Quick Help - DOF

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Exemptions quick help

This page will help you with common questions regarding the Senior Citizen Homeowners’ Exemption (SCHE), Disabled Homeowners’ Exemption (DHE), Rent Freeze Program (SCRIE and DRIE), and the Cooperative/Condominium Abatement. (You can visit the Property Tax Benefits page for information on these and all other exemptions and abatements.)

Frequently asked questions

Why was my homeowners’ exemption application denied?

The Department of Finance will send you a letter explaining why your initial or renewal application was denied. If you have not received a letter, your application may still be under review. Please check the status of your application at www.nyc.gov/exemptionstatus.

How do I renew my Senior Citizen Homeowners’ Exemption?

You must renew your Senior Citizen Homeowners’ Exemption every two years in order to continue receiving it. You will receive a notice from the Department of Finance when it is time to file your renewal application.

You can renew your benefit online using the following:

SCHE Renewal Online Application

SCHE Renewal Online Application for Co-ops

You may also renew your benefit by downloading and mailing a paper application:

SCHE Renewal Application

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How do I renew my Disabled Homeowners’ Exemption?

You must renew your Disabled Homeowners' Exemption every year in order to continue receiving it. You will receive a notice from the Department of Finance when it is time to file your renewal application.

You can renew your benefit online using the following:

DHE Renewal Online Application

DHE Renewal Online Application for Co-ops

You may also renew your benefit by downloading and mailing a paper application:

DHE Renewal Application

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How do I renew my Rent Freeze Program benefit?

You must submit a renewal application to remain in the Rent Freeze Program. We will send you a renewal application approximately 60 days before your benefit is set to expire.

You can renew your Senior Citizen Rent Increase Exemption (SCRIE) or Disability Rent Increase Exemption (DRIE) benefit online via the Tenant Access Portal beginning 60 days before your benefit is set to expire.

To renew by mail, complete and submit a paper application.

SCRIE renewal application (paper)

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DRIE renewal application (paper)

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Short-form renewal applications:

Tenants who have been approved for the Rent Freeze Program for at least five consecutive years can renew using a shorter renewal application.

SCRIE Renewal Application (Short Form)

DRIE Renewal Application (Short Form)

I have a self-managed cooperative development. How can I apply for the Cooperative and Condominium Property Tax Abatement?

If your development is not currently receiving the abatement, the board or managing agent can apply by submitting the Cooperative Property Tax Abatement Initial Application.

You may also be required to submit a prevailing wage affidavit. To determine whether you are required to file an affidavit, you can search the list of developments that must file.

If you are representing a self-managed development, please include a copy of the Housing Preservation & Development registration, board meeting minutes, or other documentation that indicates you are authorized to conduct transactions on behalf of the development.

I moved to a different state and want to apply for a property tax exemption in my new home state. How can I remove property tax exemptions from my property in New York City?

You can submit an application to remove a previously granted exemption online or you can print an application and submit it by mail. Please note that there is a $500 voluntary renunciation processing fee. However, you will not be charged this fee if you are requesting the removal of an exemption for a property that no longer qualifies for the exemption.

Are managing agents and boards required to submit and certify primary residency information?

The managing agent or board must provide information on the primary residency of unit owners or shareholders as part of their initial or renewal applications. Managing agents and boards are not required to certify the accuracy of the information. The Department of Finance will follow up directly with unit owners and shareholders on primary residency verification issues.

Unit owners and shareholders will be required to certify their primary residency to their managing agents or boards. The managing agents or board will be responsible for maintaining the certification information in their records.

Additional information

Senior and disabled homeowners

The next application processing period for the Senior Citizen Homeowners’ Exemption (SCHE) and Disabled Homeowners’ Exemption (DHE) is September 15, 2024, through March 15, 2025, for the tax year starting on July 1, 2025. You must apply or renew by March 15, 2025, to receive the benefit in the following tax year.

SCHE applications:

SCHE initial online application

SCHE renewal online application

SCHE initial paper application

DHE applications:

DHE initial online application

DHE renewal online application

DHE initial paper application

The Department of Finance will mail paper renewal applications to your address when it is time to renew.

Learn more about SCHE and DHE.

Rent Freeze Program

The Rent Freeze Program consists of the Senior Citizen Rent Increase Exemption (SCRIE) and Disabled Rent Increase Exemption (DRIE).

You can apply for the Rent Freeze Program or renew your existing SCRIE or DRIE benefit using the Rent Freeze Program Tenant Access Portal.

Learn more about the Rent Freeze Program.

Cooperative and Condominium Property Tax Abatement

Managing agents and boards apply for the cooperative and condominium abatement on behalf of the tenants. Please contact your managing agent or board member for information and updates.

Managing agents and board members can apply for benefits using the Cooperative Condominium Access Portal.

Learn more about the co-op and condo abatement.