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Disabled Homeowners’ Exemption


T + T



The New York State Real Property Tax Law, section 459-c, gives local governments and public school districts the option of granting a reduction in the amount of property taxes paid by qualifying persons with disabilities.


The Disabled Homeowners Exemption (DHE) is administered by the New York State Department of Taxation and Finance and by local counties, towns, villages or public school districts. In NYC, it is administered by the NYC Department of Finance.


The Disabled Homeowners Exemption (DHE) program is funded from tax revenues collected by the NYS Department of Taxation and Finance.

Summary of the Disabled Homeowners Exemption

The Disabled Homeowners’ Exemption (DHE) provides a property tax exemption of up to 50% of the amount of property taxes for homeowners with disabilities. To qualify for the exemption an individual must have a documented disability, meet property ownership, residency, citizenship/ immigration criteria, and income guidelines. In NYC, applicants apply by completing the New York City Department of Finance Homeowners Tax Benefits Application.