The City of New York offers benefits that can lower your property tax bill or protect you from rent increases.
Cooperative and Condominium Tax Abatement
A property tax abatement for co-op and condo owners
Senior Citizen Homeowners’ Exemption (SCHE)
A property tax exemption for seniors
Senior Citizen Rent Increase Exemption (SCRIE) for landlords
The Rent Freeze Program benefit for seniors
Senior Citizen Rent Increase Exemption (SCRIE) for tenants
The Rent Freeze Program benefit for seniors
School Tax Relief (STAR) Program
A property tax exemption or credit for homeowners
Non-profit exemptions
For properties owned by non-profit organizations
Industrial & Commercial Abatement Program (ICAP)
An abatement for industrial and commercial properties
Veterans exemptions
Property tax exemptions for veterans and their families
Disability Rent Increase Exemption (DRIE) for landlords
The Rent Freeze Program benefit for people with disabilities
Disability Rent Increase Exemption (DRIE) for tenants
The Rent Freeze Program benefit for people with disabilities
Disabled Homeowners’ Exemption (DHE)
A property tax exemption for people with disabilities
Payment in Lieu of Taxes Agreements (PILOT)
For manufacturing, industrial, and not-for-profit business properties
Industrial & Commercial Incentive Program (ICIP)
An expired exemption program for industrial and commercial properties
Solar Electric Generating System (SEGS) Tax Abatement
A property tax abatement for properties that use solar power
Clergy exemption
A property tax exemption for clergy
Major Capital Improvement (MCI) Abatement
An abatement for property improvements
Green Roof Tax Abatement
A one-time property tax abatement for properties with green roofs
Commercial Revitalization Program (CRP)
A benefit to increase commercial tenancy in older buildings in lower Manhattan
Childcare Center Abatement
A tax abatement for childcare centers
Commercial Expansion Program (CEP)
Benefits to increase commercial tenancy
Clean Energy Systems Exemption
A property tax exemption for solar, wind, and other systems
Domestic and Foreign Government Property Tax Exemptions
Tax exemptions for government-owned properties
Disabled Crime Victim/Good Samaritan Exemption
A property tax exemption for people who become disabled as the result of a crime
421a
A partial property tax exemption for new multiple dwellings.
421b
A partial property tax exemption for certain residential constructions and conversions
421g (Expired on June 30, 2006)
A partial property tax exemption for certain residential constructions and conversions in Lower Manhattan.
Commercial Revitalization Program (CRP)
Tax incentives for older commercial buildings in Lower Manhattan.
Division of Alternative Management Program (DAMP)
Incentives for people who buy buildings the City has foreclosed on.
J-51 Tax Exemption and Abatement for Residential rehabilitation or Conversion to Multiple Dwellings
A property tax exemption and abatement for renovating a residential apartment building.
Urban Development Action Area Project (UDAAP)
A tax exemption for rehabbing or building housing in designated renewal areas.
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