Which NYC Property Tax Breaks Do You Qualify For?
Answer a few questions to see which NYC homeowner tax breaks to check: STAR, Enhanced STAR, SCHE, DHE, veterans, clergy and the co-op/condo abatement.
5 min read · Updated
Most NYC homeowners who live in their home can get at least one property tax break, usually STAR, and owners who are 65 or older, have a disability, served in the military, are clergy, or own a co-op or condo may qualify for more. Answer the questions below to get a short list of programs to check, each with a link to a full guide.
The finder doesn't decide eligibility; only the NYC Department of Finance (DOF) or New York State can do that. It tells you where to look so you don't miss a benefit that isn't applied automatically.
NYC property tax breaks finder
Step 1Do you own the home and live there as your main (primary) residence?
The main homeowner programs at a glance
| Program | Who it’s for | Income limit | Apply to |
|---|---|---|---|
| Basic STAR credit | Owner-occupants | $500,000 | NYS Tax Dept |
| Enhanced STAR | A resident owner 65+ by Dec 31 | $110,750 (2026); $113,550 (2027) | NYS Tax Dept |
| SCHE | All owners 65+ (one, if spouses or siblings) | $58,399 | NYC DOF |
| DHE | Owners with a documented disability | $58,399 | NYC DOF |
| Veterans | Veterans, spouses, unremarried surviving spouses, Gold Star parents | None | NYC DOF |
| Clergy | Active clergy, retired clergy over 70, or an unremarried surviving spouse (not co-ops) | None | NYC DOF |
| Co-op/condo abatement | Owner-occupied co-op and condo units | None | Board files with DOF |
How the programs fit together
STAR comes from the state
DOF no longer administers STAR. You apply to the New York State Department of Taxation and Finance through its Homeowner Benefit Portal or at (518) 457-2036. New homeowners get the STAR credit, a check or direct deposit; people who have had the STAR exemption on the same home since 2015 can keep it. For STAR, only the income of owners and spouses who live at the property counts, and a married couple can get only one STAR benefit. Use the STAR credit checker to estimate yours.
SCHE and DHE are either/or
The senior and disability exemptions share the same $58,399 income cap and the same 5%–50% sliding scale. You can't have both; if you qualify for both, DOF gives you SCHE. SCHE renews every two years, DHE every year. Check both with the SCHE/DHE checker.
Veterans and clergy
The Alternative Veterans Exemption has no income limit. The clergy exemption cuts assessed value by $1,500, isn't available for co-ops or homes held in a trust, and must be renewed every year. Condo owners who take the clergy exemption can't also get the co-op/condo abatement.
The co-op/condo abatement is filed by your building
Unlike the others, you don't apply for the abatement yourself. Your board or managing agent files for the whole building each year, and DOF checks that each unit is the owner's primary residence. HDFC co-ops and Mitchell-Lama buildings aren't eligible, and buildings still receiving 421-a or J-51 generally can't get it until that benefit ends (see when 421-a expires).
| House (1–3 family) | Condo | Co-op | |
|---|---|---|---|
| STAR / Enhanced STAR | |||
| SCHE / DHE | |||
| Veterans | |||
| Clergy | |||
| Co-op/condo abatement |
What to do next
- 1
Note your borough, block and lot
It's on your tax bill or deed, or search the address on Roofy's building lookup. - 2
Check what you already get
Your Notice of Property Value and tax bill list current exemptions. Co-op owners can ask the managing agent which credits reach their unit. - 3
Mark the deadlines
DOF’s personal exemptions (SCHE, DHE, veterans, clergy) are due March 15 for the tax year starting July 1; online filing opens September 28. The co-op/condo abatement is filed by the board by February 15. - 4
Apply to the right agency
STAR goes to New York State. Everything else goes to NYC DOF (call 311 for help).
Want to see the dollar side? Start with the NYC property tax estimator and read how your NYC property tax bill is calculated.
Re-verified 2026-10-12 on DOF and tax.ny.gov pages: SCHE/DHE income cap $58,399; Enhanced STAR $110,750 (2026 benefits) and $113,550 (2027); Basic STAR credit $500,000; veterans rates and caps; clergy $1,500 assessed value reduction (not co-ops or trusts, renewed yearly); co-op/condo abatement 17.5%–28.1%, primary residence, max three units, not available with clergy exemption, Feb 15 board deadline; clergy age rule (retired over 70) added; STAR resident-owner income and one-benefit-per-couple rules; portal name corrected to Homeowner Benefit Portal. The finder points to programs to check; it does not determine eligibility.
Sources
- Property tax benefits · NYC Department of Finance (accessed October 12, 2026)
- Senior Citizen Homeowners' Exemption (SCHE) · NYC Department of Finance (accessed October 12, 2026)
- Disabled Homeowners' Exemption (DHE) · NYC Department of Finance (accessed October 12, 2026)
- Veterans Exemptions · NYC Department of Finance (accessed October 12, 2026)
- Clergy Exemption · NYC Department of Finance (accessed October 12, 2026)
- Cooperative and Condominium Tax Abatement · NYC Department of Finance (accessed October 12, 2026)
- STAR (NYC Department of Finance) · NYC Department of Finance (accessed October 12, 2026)
- STAR eligibility · NYS Department of Taxation and 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.