New York · Property tax exemptions for people with disabilities · Updated Oct 2026
New York property tax exemptions for people with disabilities (2026)
Every statewide property tax break in New York that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for people with disabilities in New York is the Exemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE). Up to 50% off the assessed value of your home in places that offer it; sliding-scale smaller exemptions above the local limit (5% if income is below $58,400).
- Worth
- See the rules
- Income limit
- Set by each locality from $3,000 to $50,000; with sliding scale up to $58,400.
- Deadline
- The local taxable status date.
Property tax breaks for people with disabilities in New York
DisabilityExemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE)
Up to 50% off the assessed value of your home in places that offer it; sliding-scale smaller exemptions above the local limit (5% if income is below $58,400).
- Who qualifies
- Owners with a physical or mental impairment that substantially limits a major life activity, shown by an SSDI or SSI award letter, Railroad Retirement disability, a State Commission for the Blind certificate, a USPS disability pension, a VA disability pension, or a Workers' Compensation permanent disability award. All owners must be disabled unless co-owners are spouses or siblings. You cannot get both this and the senior exemption; you choose the better one.
- Income limit
- Set by each locality from $3,000 to $50,000; with sliding scale up to $58,400.
- How to apply
- File Form RP-459-c with your assessor (NYC: DHE application with the Department of Finance) with your disability award letter and income proof.
- Deadline
- The local taxable status date (March 1 in most communities).
- Renewal
- As your locality requires (often every year).
- Law
- RPTL 459-c
Source: official page
How to apply, step by step
Savings estimate for New York
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for New York
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.
Document checklist for New York
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about people with disabilities property tax breaks in New York
Who qualifies for property tax breaks for people with disabilities in New York?
Exemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE): Owners with a physical or mental impairment that substantially limits a major life activity, shown by an SSDI or SSI award letter, Railroad Retirement disability, a State Commission for the Blind certificate, a USPS disability pension, a VA disability pension, or a Workers' Compensation permanent disability award. All owners must be disabled unless co-owners are spouses or siblings.
Is there an income limit for people with disabilities' property tax breaks in New York?
Exemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE): Set by each locality from $3,000 to $50,000; with sliding scale up to $58,400.
When is the deadline for people with disabilities to apply in New York?
Exemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE): The local taxable status date (March 1 in most communities).
Do people with disabilities have to reapply every year in New York?
Exemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE): As your locality requires (often every year).
Where do people with disabilities apply for property tax breaks in New York?
Your local assessor (town, city or village; in New York City the Department of Finance) grants senior, disability and veterans exemptions, and each county, city, town, village and school district decides whether to offer them and sets local income limits. STAR is run by the NYS Department of Taxation and Finance: new homeowners register with the state for the STAR credit. For the Exemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE): File Form RP-459-c with your assessor (NYC: DHE application with the Department of Finance) with your disability award letter and income proof.
Can people with disabilities get more than one property tax break in New York?
Exemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE): You cannot get both this and the senior exemption; you choose the better one.
SourcesLast checked: Oct 2026.