Disabled Homeowners' Exemption (DHE)

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Disabled Homeowners’ Exemption (DHE)

The Disabled Homeowners’ Exemption (DHE) is a property tax break for disabled New Yorkers who own one-, two-, or three-family homes, condominiums, or cooperative apartments.

Eligibility

Proof of disability
You will need to submit documentation of your disability, such as a disability award letter from the Social Security Administration; an award letter from the U.S. Railroad Retirement Board or U.S. Postal Service; a certificate from the New York State Commission for the Blind; an order from the chair of the Workers’ Compensation Board determining an award for compensation for permanent total disability or permanent partial disability; or a Veterans Administration letter stating that you are entitled to a veterans disability pension.

Income
The total combined income of all owners and their spouses cannot exceed $58,399. The application instructions specify the sources of income used to determine your eligibility.

Ownership Requirements
All owners must be people with disabilities, unless the home is owned by spouses or siblings, in which case only one homeowner must have a disability. You may be eligible if you have a disability and your primary residence is in a special needs trust. You may also be eligible if you have a tenant with a disability whose lease provides them with a life interest in the property.

Residency
The property must be your primary residence. If you are receiving in-patient care at a residential health care facility, your property may be eligible for the exemption.

Ineligible Properties
Your property cannot be within a housing development that is controlled by a Limited Profit Housing Company, Mitchell-Lama, Limited Dividend Housing Company, or redevelopment company. Please contact your property manager or managing agent for this information if you are not sure. If your property is located in a Housing Development Fund Corporation development and is in the Division of Alternative Management Program, it may be eligible.

Note: You cannot receive both DHE and SCHE (Senior Citizen Homeowners' Exemption). If you qualify for both, you will receive SCHE.

How to apply

If you are not currently receiving DHE, submit the DHE online initial application. Filing online is the fastest and easiest way to file. (The online application is available from September 15 to March 15.)

DHE Online Initial Application

DHE Online Initial Application for Co-ops

You can submit a paper application at any time, but please note that applications will be processed from September 15 to March 15.

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For more information, see the Disabled Homeowners’ Exemption brochure. For general assistance, please visit www.nyc.gov/contactdof or call 311.

Estimating your income

Your DHE application will tell you how to estimate your income and what sort of documentation, if any, you will need to provide. Here are some general guidelines:

If you file personal income tax returns, your total combined income is your adjusted gross income (AGI) minus the taxable amount of any IRA distributions or distributions from any individual retirement annuity you received.

If you received DHE benefits prior to July 1, 2024, you also have the option to calculate your income by estimating the total combined income for the owners of the property and their spouses, minus the taxable amount of any IRA distributions or distributions from any individual retirement annuity you received. The DHE application will describe any documentation you must provide.

If you do not file personal income taxes, you can estimate your income by adding all of your sources of income and deduct the taxable amount of any IRA distributions or distributions from any individual retirement annuity you received.

You can use the optional Income Calculation Worksheet if you need assistance with estimating your income. This worksheet is available to you as a resource; you are not required to complete it.

Deadlines

You must apply or renew by March 15 to receive the benefit in the following tax year, which begins July 1. If March 15 falls on a weekend or holiday, the deadline will be the next business day.

Renewing your benefit

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:

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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Savings

If your income is between
DHE can reduce your home's assessed value by

$57,500 and $58,399
5%

$56,600 and $57,499
10%

$55,700 and $56,599
15%

$54,800 and $55,699
20%

$53,900 and $54,799
25%

$53,000 and $53,899
30%

$52,000 and $52,999
35%

$51,000 and $51,999
40%

$50,001 and $50,999
45%

$0 and $50,000
50%

Frequently asked questions

Other forms

Disabled Crime Victim/Good Samaritan Exemption Application

Military Request for Relief Application (from Lien Sales, ECB Judgments, Parking Judgments and Tax Warrants) Active military personnel may request relief from the Lien Sale, Tax Warrants, Environmental Control Board judgments, and parking judgments.

Application to Remove Previously Granted Exemption(s) - Online Application

Application to Remove Previously Granted Exemption(s) for Coop Units - Online Application

Application to Remove Previously Granted Exemption(s) (PDF Download)

Need help? Contact 311 or email us.

If due to a disability you need an accommodation in order to apply for and receive a service or participate in a program offered by the Department of Finance, please contact the Disability Service Facilitator at www.nyc.gov/contactdofeeo or by calling 311.