SCHE/DHE Renewal Frequently Asked Questions (FAQs)

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SCHE and DHE frequently asked questions

1. I just received a property tax exemption renewal application in the mail. Why did I receive this?

You are required by law to renew your Senior Citizen Homeowners’ Exemption (SCHE) every two years, and your Disabled Homeowners’ Exemption (DHE) every year. The Department of Finance (DOF) will mail you a renewal reminder notice and application when it is time to renew your exemption.

The renewal process helps the Department of Finance maintain your exemption records and ensures your continued eligibility for the maximum allowable benefit.

If you did not receive your renewal application and it is time to renew, you should download the application from our website, complete it, and mail it with all required documentation to the address listed on the application. You may also send us a message through our secure portal at www.nyc.gov/contactdof to request a renewal application.

2. Can I renew my benefits online?

Yes, you have the option to renew your SCHE or DHE benefits online.

Please note that if you renew online, there is no need to complete a paper application, even if you received one in the mail.

3. I received a SCHE or DHE renewal application, but it was addressed to my deceased spouse or sibling. Do I need to do anything?

Yes, the Department of Finance needs to hear from you or you could lose your property tax exemption. Please complete your application and provide your income, a copy of your spouse or sibling’s death certificate, and proof of ownership.

If your deceased spouse was the senior receiving SCHE and you are not age 65, you will need to be at least 62 or older to continue to receive SCHE. If the property is shared by siblings and one of the siblings receiving the SCHE benefit has passed away, the surviving sibling must be at least 65 years old to continue to receive the benefit.

If your deceased spouse or sibling was receiving DHE, you may be able to renew the benefit under your name. You will need to submit a renewal application and all of the required documentation for your disability to receive the benefit. If you are 65 or older, you may also apply for the SCHE benefit.

4. I inherited my recently deceased parent’s property and received a renewal application in my parent’s name. What should I do?

Since the benefits were not granted to you based on your ownership, they will be removed by the Department of Finance. If you think you meet the eligibility requirements for any of our property tax benefits for homeowners, you may submit an application at www.nyc.gov/ownerexemption or call 311 to request that an application be mailed to you.

To apply for the School Tax Relief (STAR) program, you must contact the New York State Department of Taxation and Finance. You can call the STAR helpline at (518) 457-2036 or visit www.tax.ny.gov/star.

5. I received a renewal application addressed to a joint owner who no longer lives here. What should I do and why wasn’t the application in my name?

The renewal application is mailed to the person identified in our tax billing system as the addressee.

If you are one of the owners of the property, you will need to complete and sign the application and submit documentation for yourself. If the other owner is a spouse and does not reside at the property due to a legal separation, divorce, or abandonment, please provide legal documentation. Income documentation is required for the spouse, if the spouse is still on the deed.

6. I am the new property owner and I received a renewal application addressed to the previous owner. What should I do?

Since the benefits were not granted to you based on your ownership, they will be removed by the Department of Finance. If you think you meet the eligibility requirements for any of our property tax benefits for homeowners, you may submit an application at www.nyc.gov/ownerexemption or call 311 to request that an application be mailed to you. To apply for the School Tax Relief (STAR) program, you must contact the New York State Department of Taxation and Finance. You can call the STAR helpline at (518) 457-2036 or visit www.tax.ny.gov/star.

7. I received a renewal application and the co-owner, who is my spouse or sibling, is in a health care facility. What should I do?

If your spouse or sibling co-owner resides in a health care facility, please provide an official letter from the facility stating whether they reside there temporarily or permanently, and the cost of the care. This will help us determine if we need to include that owner’s income to establish continued eligibility.

If the co-owner or the owner’s spouse resides on the property alone because the co-owner is residing in a health care facility, the property can continue to receive the exemption provided the eligibility requirements are met. In this case, the co-owner or owner’s spouse should complete the renewal application and submit it to the address provided on the application.

8. I put my house in my child’s name in case anything happens to me. My child is under 65. Can I still receive the Senior Citizen Homeowners’ Exemption?

Any change to a deed will require the Department of Finance to review the deed to determine if you, the senior, retained a life estate on the property. If the deed provides for a life estate for the senior homeowner, then the senior homeowner can complete the application and their income will be used to establish the continuation of the exemption.

9. We created a trust for the property. What do I need to do to keep the exemption?

You will need to submit a copy of the trust document in order for DOF to determine the beneficiary’s continued eligibility.

10. I don't file income taxes anymore and Social Security is my only source of income. What documentation do you need to establish my eligibility?

If you no longer have to file federal or state income taxes, you will need to provide documentation for all sources of income so that we can accurately determine your eligibility for benefits. This documentation could include 1099 and Social Security statements.

11. I file income tax but I don’t have enough medical bills to itemize. How will you know how much to deduct from my income?

Some applicants who received SCHE or DHE benefits before July 1, 2024, may be eligible to deduct certain medical expenses. If you do not file a Schedule A, you need to send us your Form 1040, receipts, and canceled checks for any out-of-pocket unreimbursed medical and prescription drug expenses. Proof of unreimbursed medical and prescription drug expenses must be submitted with your application and must be for the same year. For example, if you are submitting total combined income for all owners and their spouses for 2019, then the unreimbursed medical and prescription drug expenses must also be for 2019.

12. If I take a distribution from my IRA, will this count toward my total combined income?

Distributions or withdrawals from your account are not considered income for the purposes of these exemptions. However, any earnings gained from your IRA are considered income. Submit a copy of your 1099 statement for your IRA.

13. Do I have to provide income information in Section 3 of the application?

Yes, it is very important that you provide an estimate of your income in Section 3 of the application. If you do not provide an estimate of your income, it could delay the processing of your application. You may use the income calculation worksheet to assist with estimating your income. This worksheet is available to you as a resource; you are not required to complete it.

14. Will I receive my SCHE or DHE benefit as a refund check or through a reduction in my co-op maintenance fee?

You will not receive your SCHE or DHE benefit in the form of a refund check.

If you own a one, two, or three-family home, the benefit lowers the amount of the property tax you pay by reducing the property's assessed value.

If you own a co-op apartment, by law, managing agents and co-op boards must credit the unit(s) with the benefit amount.

15. I do not see my SCHE or DHE benefit on my Notice of Property Value. Did I lose my benefit?

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 NOPV. If you file your renewal application by the exemption filing deadline, your benefit will be processed and, if approved, it will appear on a future property tax bill, with a credit retroactive to July 1.

16. If my spouse listed on the deed is deceased, am I still required to include their information on my application?

You are not required to include information for your deceased spouse on your application. However, you will need to include a copy of their death certificate.