Disabled Homeowners Exemption (DHE) – ACCESS NYC (2024)

FAQs

Disabled Homeowners Exemption (DHE) – ACCESS NYC? ›

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. 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.

A property tax break for disabled New Yorkers who own one-, two-, or three-family homes, condominiums, or cooperative apartments. Thanks to changes in city and state law, the DHE and SCHE (Senior Citizen Homeowners' Exemption) tax breaks are now available to homeowners with a combined annual income of $58,399 or less.

The Individual Disability Exemption Plan (IDEP) exempts qualifying vehicles from the CRZ toll when transporting persons with disabilities, including vehicles operated by a caregiver. Persons with disabilities or their caregivers can only add one registered vehicle to the E-ZPass NY account that has the IDEP.

Eligibility Requirements

All owners of the property must be 65 or older, unless the owners are spouses or siblings. If you own the property with a spouse or sibling, only one of you must meet this age requirement. The total combined annual income of the property owner and spouse or co-owner cannot exceed $58,399.

If you're disabled, you are entitled to an array of disability tax deductions and credits. If you're disabled, you are entitled to an array of tax credits and deductions. These may not only eliminate your income tax liability, they may also result in the IRS sending you money.

Stability. Remaining in one neighborhood for several years allows you and your family time to build long-lasting relationships within the community. It also offers children the benefit of educational and social continuity.

Disability benefits are cash-only benefits. The benefit: is 50 percent of your average weekly wage for the last eight weeks worked. cannot be more than the maximum benefit allowed, currently $170 per week (WCL §204).

Disability is conceived as an umbrella term for impairments, activity limitations and participation restrictions. It denotes the negative aspects of the interaction between a person's health condition(s) and that individual's contextual factors (environmental and personal factors).

What Is the Most Approved Disability? Arthritis and other musculoskeletal system disabilities make up the most commonly approved conditions for social security disability benefits. This is because arthritis is so common. In the United States, over 58 million people suffer from arthritis.

To be eligible for Basic STAR your income must be $250,000 or less. You currently receive the Basic STAR exemption and would like to apply for Enhanced STAR. You may be eligible for Enhanced STAR if you will be 65 or older in the calendar year in which you apply.

What is the senior property tax discount in NYC? ›

The Senior Citizen Homeowners' Exemption (SCHE) provides a reduction of 5 to 50% on New York City's real property tax to seniors age 65 and older. To be eligible for SCHE, you must be 65 or older, earn no more than $58,399 for the last calendar year, and the property must be your primary residence.

Businesses can apply for certificates that exempt them from paying sales tax on certain items. These certificates are issued by the New York State Department of Taxation and Finance (DTF). Businesses complete the certificate, and provide it to the vendor. The vendor keeps the certificate and makes a sale without tax.

The real property tax credit may be available to New York State residents who have household gross incomes of $18,000 or less, and pay either real property taxes or rent for their residences. The amount of the credit for each household will vary depending on income and real property taxes paid (see table to the right).

To deduct mortgage interest, real estate taxes, and home office expenses, you must complete Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions, to compute your New York State itemized deduction.

In 2024, that exemption amount is $5,000. This is significantly higher than the exemption available to a simple trust. Another major advantage of a qualified disability trust is that its income is not subject to the so-called “Kiddie Tax,” which is a tax on a child's unearned income.

Use Schedule R (Form 1040) to figure the credit for the elderly or the disabled.

Unlike some states, the State of New York does not tax Social Security Disability Insurance benefits.