DHE lowers the property taxes of eligible New Yorkers with disabilities. You may be able to reduce your home's assessed value by 5-50% depending on your income.
Heads Up
Apply by March 15th for benefits to begin on July 1st of that year. If March 15th falls on a weekend or holiday, the deadline is the next business day.Requires proof of disability status, income, and tax deduction.If your property qualifies for DHE and the Senior Citizen Homeowner Exemption (SCHE), you will only be granted (https://access.nyc.gov/programs/senior-citizen-homeowners%ca%bc-exemption-sche/) SCHE. You cannot get both. Renew every year by March 15. The Department of Finance will send you a renewal application when it is time to renew. If you do not renew, your property taxes could increase significantly.
Eligibility
To be eligible for DHE, you must meet these requirements:
Own a one-, two-, or three-family home, condo, or coop apartment.All property owners are people with disabilities. However, if you own the property with a spouse or sibling, only one of you need to have a disability to qualify. You must live on the property as your primary residence.The combined income for all owners must be less than or equal to $58,399.You may be eligible if your property is in a Housing Development Fund Corporation development and is in the Division of Alternative Management Program. Your property cannot be within a housing development controlled by a Limited Profit Housing Company, Mitchell-Lama, Limited Dividend Housing Company, or redevelopment company. Contact your property manager if you're not sure.
Required Documents
To apply for DHE you will need to prove the following:Your disability status: one of the following for an owner:
Copy of Disability Award letter from the Social Security AdministrationCopy of Disability Award letter from the Railroad Retirement Board or the U.S Postal ServiceCopy of Certificate from the New York State Commission for the Blind, or a Veterans Administration letter stating that you are entitled to a veterans disability pension.Your income: copies of federal tax returns and additional forms (schedules) for all owners. If any owners do not file a tax return, provide proof of yearly earnings.Your deductions:Copies of receipts for your paid medical bills not covered by insurance for your income documentation year, ORCopy of your Schedule A
How to Apply
Apply by March 15th for benefits to begin on July 1st of the same year. If March 15th falls on a weekend or holiday, the deadline is the next business day.
Apply online: (https://a836-pts-efile.nyc.gov/SmartFile/Filing/FilingType/Info/NYC_DHE) Complete the online application (https://a836-pts-efile.nyc.gov/SmartFile/Filing/FilingType/Info/NYC_DHE_COOP) . If you live in a co-op, apply using the (https://www1.nyc.gov/assets/finance/downloads/pdf/payment_operations/2020/dhe-initial.pdf) DHE co-ops application (http://www1.nyc.gov/site/finance/pay-now/person.page) .Apply by mail: (https://a836-pts-access.nyc.gov/care/search/commonsearch.aspx?mode=address) Download and print the initial exemption application or call 311 to get one mailed to you. Mail your completed application and required documents to:New York City Department of FinanceHomeowner Tax BenefitsP.O. BOX 311 Maplewood, NJ 07040-0311Apply in person: Visit a Department of Finance Business Center.When applying, you will need the borough, block, and lot (BBL) for your home. Use the Property Address Search to get this information.
Online
(https://a836-pts-efile.nyc.gov/SmartFile/Filing/FilingType/Info/NYC_DHE) Apply online (https://a836-pts-efile.nyc.gov/SmartFile/Filing/FilingType/Info/NYC_DHE_COOP) by March 15th for benefits to begin on July 1st. If March 15th falls on a weekend or holiday, the deadline is the next business day.If you live in a co-op, apply using the (https://a836-pts-access.nyc.gov/care/search/commonsearch.aspx?mode=address) DHE co-ops application.When applying, you will need the borough, block, and lot (BBL) for your home. Use the Property Address Search to get this information.
Apply Online
By Mail
In Person
Find a center
Get Help
Visit the DHE website (http://www1.nyc.gov/site/finance/benefits/landlords-dhe.page) to learn more.Call 212-NEW-YORK (212-639-9675 (http://www1.nyc.gov/site/finance/about/contact-by-email/contact-exemptions-inquiries.page) ) (https://www.nyc.gov/site/mayorspeu/index.page) Email DHE for more information.Call 929-252-7242 to get one-on-one help with applying for DHE from an NYC Public Engagement Unit Specialist.