Disabled Homeowners' Exemption (DHE) in NYC
DHE lowers an NYC home's assessed value 5% to 50% for owners with a documented disability and income of $58,399 or less. Proof, income table, renewals.
5 min read · Updated
If you own and live in an NYC home, have a disability documented by one of the agencies DOF accepts, and the owners and their spouses earn $58,399 a year or less combined, the Disabled Homeowners' Exemption (DHE) can lower your home's assessed value by 5% to 50%. There is no age requirement, but you must apply to the NYC Department of Finance (DOF) by March 15 and renew every year.
DHE mirrors the senior exemption (SCHE): the same income cap and the same sliding scale. What differs is the proof you need and the yearly renewal.
At a glance
- Disability proof
- Agency letter
- SSA, RRB, USPS, Commission for the Blind, WCB or VA
- Income cap
- $58,399
- All owners and spouses combined
- Benefit
- 5%–50%
- Assessed value reduction
- Age
- None
- DOF lists no age test
- Deadline
- March 15
- For the tax year starting July 1
- Renewal
- Every year
- SCHE renews every 2 years
What counts as proof of disability
DOF relies on a disability determination from another agency. Its DHE page lists documents such as:
- A Social Security Administration award letter.
- A U.S. Railroad Retirement Board award letter.
- A U.S. Postal Service award letter.
- A certificate from the New York State Commission for the Blind.
- A Workers' Compensation Board order for permanent total or partial disability.
- A Veterans Administration letter confirming a veterans disability pension.
The other eligibility rules
All owners must have a disability, with one exception
If the owners are spouses or siblings, only one of them needs a qualifying disability. DOF also says a person with a disability whose home is held in a special needs trust may be eligible, and so may a home where a tenant with a disability holds a life interest under the lease.
Income
Combined income of all owners and spouses cannot exceed $58,399. For most people this is federal adjusted gross income minus the taxable amount of IRA or individual retirement annuity distributions. Non-filers use the amounts they would have reported. People who received DHE before June 13, 2024 may use an older alternative method described in the application, and DOF offers an optional Income Calculation Worksheet.
Primary residence
The home must be your primary residence. Owners receiving in-patient care in a residential health care facility may still be eligible.
Properties that can't get DHE
Homes in developments controlled by a Limited Profit Housing Company, Mitchell-Lama, a Limited Dividend Housing Company or a redevelopment company are not eligible. HDFC co-ops in HPD's Division of Alternative Management Program may be.
How much DHE saves
| Combined owner and spouse income | Assessed value reduction |
|---|---|
| $0 to $50,000 | 50% |
| $50,001 to $50,999 | 45% |
| $51,000 to $51,999 | 40% |
| $52,000 to $52,999 | 35% |
| $53,000 to $53,899 | 30% |
| $53,900 to $54,799 | 25% |
| $54,800 to $55,699 | 20% |
| $55,700 to $56,599 | 15% |
| $56,600 to $57,499 | 10% |
| $57,500 to $58,399 | 5% |
Because the reduction applies to assessed value, the dollar saving roughly tracks the percentage of the tax it applies to. If that portion of your bill were $3,000 (an illustrative figure), a 50% reduction would save about $1,500 a year and a 20% reduction about $600. In a co-op, the saving reaches you as a credit your board or managing agent applies to your unit, not as a check.
DHE, SCHE and STAR
| DHE | SCHE | Basic / Enhanced STAR | |
|---|---|---|---|
| Qualifier | Documented disability | Age 65+ | Homeownership (Enhanced: 65+) |
| Income limit | $58,399 | $58,399 | Basic credit $500,000; Enhanced $110,750 (2026) |
| Renewal | Every year | Every 2 years | Handled by NYS |
| Apply to | NYC DOF | NYC DOF | NYS Tax Department |
- DHE or SCHE, not both. If you qualify for both, DOF gives you SCHE. When a DHE recipient turns 65, the FAQ says they can apply for SCHE, which has a two-year renewal cycle.
- STAR is separate. DOF no longer handles STAR. Apply to New York State through the Homeowner Benefit Portal or by calling (518) 457-2036. See STAR credit vs STAR exemption or try the STAR credit checker.
How to apply and renew
- 1
Get your disability letter
A current award letter or certificate from one of the agencies DOF accepts. - 2
Collect income proof
Your latest federal or state return with all schedules and 1099s for every owner and spouse, or copies of each income source if you don’t file. - 3
Apply by March 15
File DOF’s online DHE application (there is a co-op version) between September 28 and March 15, or mail the paper form. If March 15 is a weekend or holiday, the deadline moves to the next business day. - 4
Renew every year
DOF mails a renewal notice. You can renew online without a paper form. Missing the renewal can cost you the benefit.
If you filed on time but had no approval by January 5, the exemption won't show on your Notice of Property Value. Once approved it appears on a later bill with a credit back to July 1.
This is general information, not legal or tax advice. Confirm your eligibility with DOF by calling 311 or through nyc.gov/contactdof.
Re-verified 2026-10-12. Accepted disability documents (DOF lists them as examples), $58,399 income cap, reduction table, ineligible developments (Mitchell-Lama, LDHC, redevelopment companies, LPHC), annual renewal, March 15 deadline and SCHE-over-DHE rule verified on the DOF DHE page and FAQ. STAR facts from tax.ny.gov. DOF lists no age requirement for DHE. Fixed STAR portal name.
Sources
- Disabled Homeowners' Exemption (DHE) · NYC Department of Finance (accessed October 12, 2026)
- SCHE and DHE frequently asked questions · NYC Department of Finance (accessed October 12, 2026)
- Senior Citizen Homeowners' Exemption (SCHE) · NYC Department of Finance (accessed October 12, 2026)
- STAR eligibility · NYS Department of Taxation and Finance (accessed October 12, 2026)
- STAR (NYC Department of Finance) · NYC Department of Finance (accessed October 12, 2026)
General information, not legal, tax or financial advice. Rules change; confirm with the agency or a professional before you act.